Elite Material Co Ltd

Elite Material Co Ltd maintains a capital structure characterized by a debt-to-equity ratio of 0.4 and a current ratio of 1.6, indicating moderate leverage and adequate short-term liquidity coverage. The company holds TWD 5.37 billion in cash and equivalents against TWD 20.11 billion in long-term debt, resulting in a net cash position that is negative after subtracting total debt, which contributes to a medium liquidity risk assessment. Total assets stand at TWD 107.91 billion, supported by TWD 50.46 billion in total equity.

Profitability metrics demonstrate strong returns, with a return on equity of 32.74% and a return on assets of 15.31%. The company generated TWD 14.65 billion in net income from TWD 94.26 billion in revenue, yielding a gross profit of TWD 28.12 billion and operating income of TWD 18.64 billion. These margins reflect efficient operations within the Metals & Mining activity, although specific cohort median comparisons are not available in the provided data to benchmark these returns against industry peers.

Revenue concentration and segment details are not explicitly broken down in the available financial snapshot, but the classification suggests exposure to both Mineral Resources and Electronic Equipment, Instruments & Components. The geographic distribution of revenue is not specified in the current data, limiting the ability to assess regional concentration risks. The company’s activity in Metals & Mining implies sensitivity to commodity price fluctuations and supply chain dynamics inherent to the sector.

Growth trajectory analysis is constrained by the absence of historical period data in the input. Without five-year annual or eight-quarter quarterly revenue and net income trends, it is not possible to quantify the company’s recent growth rate or momentum. The current revenue base of TWD 94.26 billion serves as the sole reference point for scale, with no prior periods available for year-over-year comparison.

Risk factors include a medium liquidity risk due to the negative net cash position and a low dilution risk, as basic and diluted shares outstanding are identical at 358.32 million. Key flags highlight the net cash deficit, which may constrain financial flexibility. The absence of significant dilution sources suggests that equity value is not currently under pressure from share issuance, but the high valuation multiples may amplify sensitivity to earnings volatility.

Recent events are reflected in analyst estimates, with a mean price target of TWD 6,074.00 and a median target of TWD 6,500.00, indicating positive sentiment. The mean recommendation of 1.53, driven by 8 strong buys and 9 buys, suggests strong institutional confidence. No specific filing, news, or transcript observations are provided to detail recent corporate actions or strategic announcements.

Revenue surged 46.4% year-over-year to TWD 94.3 billion in FY2026, demonstrating robust top-line growth momentum.

Net income expanded 52.9% to TWD 14.6 billion in FY2026, outpacing revenue growth and indicating operating leverage.

Analysts project 21.6% upside to a mean price target of TWD 6,074, reflecting strong institutional confidence in future performance.

Long-term debt increased to TWD 20.1 billion in FY2026, nearly doubling from FY2024 levels and raising leverage concerns.

Debt-to-equity ratio of 0.4 is well above the cohort median of 0.12, indicating higher financial risk relative to peers.

Cash conversion ratio of 0.72 trails the cohort median of 1.0, suggesting weaker ability to translate earnings into cash.

The company faces a medium liquidity risk flag, which could impact short-term operational flexibility and financial stability.

Revenue TWD 33.07B, +52,5% YoY; Operating income +57,0% YoY.

• ▍Revenue TWD 33.07B, +52,5% YoY
• ▍Operating income +57,0% YoY
• ▍Net income +53,9% YoY
• ▍Free cash flow −80,7% YoY
• ▍Net margin 16.1%

Revenue TWD 24.93B, +34,3% YoY; Operating income +34,5% YoY.

• ▍Revenue TWD 24.93B, +34,3% YoY
• ▍Operating income +34,5% YoY
• ▍Net income +41,1% YoY
• ▍Free cash flow +88,0% YoY
• ▍Net margin 15.0%

Revenue TWD 25.15B, +44,0% YoY; Operating income +57,6% YoY.

• ▍Revenue TWD 25.15B, +44,0% YoY
• ▍Operating income +57,6% YoY
• ▍Net income +57,6% YoY
• ▍Free cash flow +36,0% YoY
• ▍Net margin 15.8%

Revenue TWD 22.51B, +45,7% YoY; Operating income +58,8% YoY.

• ▍Revenue TWD 22.51B, +45,7% YoY
• ▍Operating income +58,8% YoY
• ▍Net income +42,8% YoY
• ▍Free cash flow −19,0% YoY
• ▍Net margin 15.5%

Revenue TWD 21.68B; Operating income TWD 4.54B.

• ▍Revenue TWD 21.68B
• ▍Operating income TWD 4.54B
• ▍Net margin 16.0%

Revenue TWD 18.56B; Operating income TWD 3.32B.

• ▍Revenue TWD 18.56B
• ▍Operating income TWD 3.32B
• ▍Net margin 14.3%

Revenue TWD 17.46B; Operating income TWD 3.17B.

• ▍Revenue TWD 17.46B
• ▍Operating income TWD 3.17B
• ▍Net margin 14.4%

Revenue TWD 15.45B; Operating income TWD 2.92B.

• ▍Revenue TWD 15.45B
• ▍Operating income TWD 2.92B
• ▍Net margin 15.8%

Revenue TWD 94.26B, +46,4% YoY; Operating income +56,0% YoY.

• ▍Revenue TWD 94.26B, +46,4% YoY
• ▍Operating income +56,0% YoY
• ▍Net income +52,9% YoY
• ▍Free cash flow −61,2% YoY
• ▍Net margin 15.5%

Revenue TWD 64.38B, +55,9% YoY; Operating income +62,7% YoY.

• ▍Revenue TWD 64.38B, +55,9% YoY
• ▍Operating income +62,7% YoY
• ▍Net income +74,5% YoY
• ▍Free cash flow +853,8% YoY
• ▍Net margin 14.9%

Revenue TWD 41.30B, +6,8% YoY; Operating income +18,0% YoY.

• ▍Revenue TWD 41.30B, +6,8% YoY
• ▍Operating income +18,0% YoY
• ▍Net income +8,2% YoY
• ▍Free cash flow +93,2% YoY
• ▍Net margin 13.3%

Revenue TWD 38.67B, +0,5% YoY; Operating income −10,1% YoY.

• ▍Revenue TWD 38.67B, +0,5% YoY
• ▍Operating income −10,1% YoY
• ▍Net income −7,7% YoY
• ▍Free cash flow −396,3% YoY
• ▍Net margin 13.1%