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Smart Eye AB (SE:SEYE)
:SEYE
Sweden Market
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Smart Eye AB (SEYE) AI Stock Analysis

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SE:SEYE

Smart Eye AB

(SEYE)

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Neutral 44 (OpenAI - Gpt-5.6Sol)
Rating:44Neutral
Price Target:
kr57.00
▼(-39.30% Downside)
Action:Reiterated
Date:08/28/26
The score is held down primarily by ongoing unprofitability and negative free cash flow, alongside a clear technical downtrend with weak momentum. These are partially offset by continued revenue growth and a relatively supportive balance sheet with moderate leverage, but valuation is difficult to justify cleanly due to the company’s losses (negative P/E).
Positive Factors
Revenue growth
Sustained top-line expansion indicates continued customer and program adoption. For an automotive software supplier, growth across multiple years can support future operating leverage as production deployments scale, although profitability remains unproven.
Negative Factors
Persistent unprofitability
Materially negative EBIT and net income show that the company has not yet scaled operating expenses to its revenue base. Persistent losses can restrict reinvestment capacity and increase reliance on external funding unless growth produces meaningful operating leverage.
Read all positive and negative factors
Positive Factors
Negative Factors
Revenue growth
Sustained top-line expansion indicates continued customer and program adoption. For an automotive software supplier, growth across multiple years can support future operating leverage as production deployments scale, although profitability remains unproven.
Read all positive factors

Smart Eye AB (SEYE) vs. iShares MSCI Sweden ETF (EWD)

Smart Eye AB Business Overview & Revenue Model

Company Description
Smart Eye AB (publ), founded in 1999 and headquartered in Gothenburg, Sweden, specializes in developing advanced artificial intelligence (AI) technology. This human insight AI is designed to understand, assist, and forecast human behavior, with it...
How the Company Makes Money
Smart Eye makes money primarily by supplying driver monitoring system (DMS) and interior sensing technology to vehicle manufacturers and their tier-1 automotive suppliers for integration into production vehicles. Its revenue model typically includ...

Smart Eye AB Financial Statement Overview

Summary
Revenue growth remains solid (TTM revenue 488.8M, +11.1%), and losses have narrowed versus prior years. However, profitability is still materially negative (EBIT margin ~-28%, net margin ~-32%) and free cash flow remains meaningfully negative (TTM FCF about -59.8M), which keeps financial quality and self-funding capacity weak despite a relatively supportive balance sheet (debt-to-equity ~0.22).
Income Statement
38
Negative
Balance Sheet
64
Positive
Cash Flow
34
Negative
BreakdownTTMDec 2025Dec 2024Dec 2023Dec 2022Dec 2021
Income Statement
Total Revenue488.83M403.67M355.05M302.23M219.54M109.68M
Gross Profit388.32M182.24M319.00M267.10M192.50M97.25M
EBITDA-27.41M2.69M-80.31M-161.39M-193.80M-71.71M
Net Income-130.04M-172.75M-230.41M-75.54M-340.29M-132.71M
Balance Sheet
Total Assets2.05B1.90B1.92B1.83B1.68B1.75B
Cash, Cash Equivalents and Short-Term Investments85.88M134.81M22.40M79.73M62.66M278.36M
Total Debt314.25M308.12M57.59M5.01M62.75M78.91M
Total Liabilities687.10M604.67M324.13M269.00M378.31M295.44M
Stockholders Equity1.37B1.30B1.59B1.56B1.30B1.45B
Cash Flow
Free Cash Flow-59.83M-41.37M-220.78M-129.50M-275.55M-158.59M
Operating Cash Flow3.92M-39.11M-115.92M-121.53M-180.12M-102.38M
Investing Cash Flow-130.47M-117.20M-104.86M-95.56M-95.44M-313.80M
Financing Cash Flow200.45M268.99M164.28M234.07M59.14M476.08M

Smart Eye AB Technical Analysis

Technical Analysis Sentiment
Negative
Last Price93.90
Price Trends
50DMA
84.08
Negative
100DMA
80.38
Negative
200DMA
74.86
Negative
Market Momentum
MACD
-8.36
Positive
RSI
23.32
Positive
STOCH
4.07
Positive
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For SE:SEYE, the sentiment is Negative. The current price of 93.9 is above the 20-day moving average (MA) of 82.50, above the 50-day MA of 84.08, and above the 200-day MA of 74.86, indicating a bearish trend. The MACD of -8.36 indicates Positive momentum. The RSI at 23.32 is Positive, neither overbought nor oversold. The STOCH value of 4.07 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for SE:SEYE.

Smart Eye AB Peers Comparison

Overall Rating
UnderperformOutperform
Sector (55)
Financial Indicators
Name
Overall Rating
Market Cap
P/E Ratio
ROE
Dividend Yield
Revenue Growth
EPS Growth
55
Neutral
$6.65B3.83-15.92%6.20%10.91%7.18%
50
Neutral
kr31.98M-34.50-351.08%-13.56%96.77%
45
Neutral
kr181.97M-2.49-18.04%-19.38%-78.61%
44
Neutral
kr2.26B-16.7035.21%40.30%
44
Neutral
kr171.12M-7.75-47.90%36.77%
44
Neutral
kr165.84M-7.78-71.49%-21.53%64.53%
43
Neutral
kr206.22M-4.11-98.57%30.68%
* General Sector Average
Performance Comparison
Ticker
Company Name
Price
Change
% Change
SE:SEYE
Smart Eye AB
56.95
-23.55
-29.25%
SE:PREC
Precise Biometrics AB
0.67
-1.69
-71.54%
SE:CFISH
Crunchfish AB
2.04
-0.90
-30.61%
SE:XMR
XMReality AB
0.03
0.01
107.69%
SE:MODEL
Modelon AB
9.10
-3.70
-28.91%
SE:BLINC.B
Terranet AB Class B
0.09
>-0.01
-1.10%
Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

Disclaimer

This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.Date of analysis: Aug 28, 2026