C Sun Mfg Ltd

C Sun Mfg Ltd maintains a debt-to-equity ratio of 0.59, indicating a moderate reliance on debt financing. The company's liquidity position is characterized as medium risk, with negative net cash after subtracting total debt. Free cash flow of TWD 205.98 million suggests the company generates sufficient cash to fund operations and potentially return capital to shareholders.

The company's return on equity of 4.31% and return on assets of 1.89% indicate relatively modest returns compared to industry benchmarks. These metrics suggest that C Sun Mfg Ltd is underperforming in terms of capital efficiency and asset utilization.

C Sun Mfg Ltd's revenue is concentrated in a single business segment, with no disclosed geographic diversification. This lack of diversification increases exposure to sector-specific risks and regional economic fluctuations.

The company's growth trajectory is constrained by a lack of disclosed revenue history and forward-looking guidance. Analysts have assigned a mean price target of TWD 440.00, with a median of TWD 440.00, but no specific revenue growth rates are provided in the available data.

The risk assessment highlights liquidity concerns due to negative net cash after debt. Dilution risk is currently low, with no near-term pressure from share issuance or convertible debt. However, the company's capital structure may require monitoring if debt levels increase or cash flow declines.

No recent events, filings, or transcripts are available in the provided data to assess management commentary or strategic shifts. The absence of recent disclosures limits visibility into the company's operational and financial developments.

Cash conversion ratio of 3.66 ranks best-in-class, far surpassing the 0.96 cohort median.

Return on equity of 4.31% slightly exceeds the 4.0% median for the semiconductor equipment cohort.

Analysts maintain a strong buy recommendation with a mean price target of 440 TWD.

Dilution risk is assessed as low, suggesting limited near-term pressure on shareholder equity.

Long-term debt surged to 3.9 billion TWD in FY2026, significantly increasing leverage.

Debt-to-equity ratio of 0.59 is well below the 0.22 cohort median, indicating high leverage.

Credit risk is flagged as high, signaling potential difficulties in meeting financial obligations.

Revenue TWD 2.26B, +72,8% YoY; Operating income +205,6% YoY.

• ▍Revenue TWD 2.26B, +72,8% YoY
• ▍Operating income +205,6% YoY
• ▍Net income +210,1% YoY
• ▍Free cash flow −86,8% YoY
• ▍Net margin 20.6%

Revenue TWD 1.75B, +30,8% YoY; Operating income +24,2% YoY.

• ▍Revenue TWD 1.75B, +30,8% YoY
• ▍Operating income +24,2% YoY
• ▍Net income +34,1% YoY
• ▍Free cash flow −663,1% YoY
• ▍Net margin 15.0%

Revenue TWD 1.54B, +45,8% YoY; Operating income +89,4% YoY.

• ▍Revenue TWD 1.54B, +45,8% YoY
• ▍Operating income +89,4% YoY
• ▍Net income +28,2% YoY
• ▍Free cash flow −75,4% YoY
• ▍Net margin 13.8%

Revenue TWD 1.51B, +11,9% YoY; Operating income +53,3% YoY.

• ▍Revenue TWD 1.51B, +11,9% YoY
• ▍Operating income +53,3% YoY
• ▍Net income +10,8% YoY
• ▍Free cash flow −390,8% YoY
• ▍Net margin 13.7%

Revenue TWD 1.31B; Operating income TWD 180.3M.

• ▍Revenue TWD 1.31B
• ▍Operating income TWD 180.3M
• ▍Net margin 11.5%

Revenue TWD 1.34B; Operating income TWD 223.2M.

• ▍Revenue TWD 1.34B
• ▍Operating income TWD 223.2M
• ▍Net margin 14.6%

Revenue TWD 1.05B; Operating income TWD 80.8M.

• ▍Revenue TWD 1.05B
• ▍Operating income TWD 80.8M
• ▍Net margin 15.7%

Revenue TWD 1.35B; Operating income TWD 177.9M.

• ▍Revenue TWD 1.35B
• ▍Operating income TWD 177.9M
• ▍Net margin 13.9%

Revenue TWD 6.10B, +26,6% YoY; Operating income +38,7% YoY.

• ▍Revenue TWD 6.10B, +26,6% YoY
• ▍Operating income +38,7% YoY
• ▍Net income +15,5% YoY
• ▍Free cash flow −3 196,5% YoY
• ▍Net margin 13.6%

Revenue TWD 4.82B, +32,9% YoY; Operating income +58,2% YoY.

• ▍Revenue TWD 4.82B, +32,9% YoY
• ▍Operating income +58,2% YoY
• ▍Net income +47,9% YoY
• ▍Free cash flow +255,1% YoY
• ▍Net margin 14.9%