Elite Semiconductor Microelectronics Technology Inc. (3006) AI Stock Analysis

Elite Semiconductor Microelectronics Technology Inc.

(TWSE:3006)

Select Model

Rating:77Outperform

Price Target:TWD 236.00▲(4.66% Upside)

Action:initiatedcoverage

Date:11/10/26

Strong financial performance and an attractive P/E ratio are the primary strengths. However, pronounced technical weakness, including a price below all listed moving averages and negative MACD, materially reduces the score. Earnings-call and corporate-event components were excluded because no usable data was provided.

Positive Factors

Revenue and Profitability ReboundThe sharp revenue recovery combined with exceptionally high gross and operating margins indicates strong current demand capture and operating leverage. If retained over the next several quarters, this profitability can strengthen internal funding, support investment, and improve the company’s competitive position in outsourced semiconductor services.

Negative Factors

Pronounced Earnings CyclicalityThe wide movement from strong profits to losses and then exceptionally high TTM profitability shows that earnings power is not yet consistent across cycles. This volatility can make medium-term planning less predictable and increases the risk that current margins and revenue growth normalize as semiconductor conditions change.

Elite Semiconductor Microelectronics Technology Inc. (3006) vs. SPDR S&P 500 ETF (SPY)

Market Cap: TWD 66.30B
Dividend Yield: 0.44%
Average Volume (3M): 12.99M
Price to Earnings (P/E): 3.3
Beta (1Y): 1.33
Revenue Growth: 272.74%
EPS Growth: ―
Country: TW
Employees: 351
Sector: General
Sector Strength: 55
Industry: Semiconductors

Elite Semiconductor Microelectronics Technology Inc. Business Overview & Revenue Model

Company Description

Established in 1998 and based in Hsinchu City, Taiwan, Elite Semiconductor Microelectronics Tech Inc. specializes in the research, development, manufacturing, and global distribution of a diverse range of semiconductor products. These offerings inclu...

Elite Semiconductor Microelectronics Technology Inc. Financial Statement Overview

Summary

Excellent TTM financial performance, combining strong revenue growth, high margins, low leverage, expanded equity, and robust operating and free cash flow. The main risk is that the sharp improvement may be cyclical and difficult to sustain.

Income Statement

92Very Positive

Balance Sheet

88Very Positive

Cash Flow

90Very Positive

Financial statement breakdown
Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	48.17B	14.58B	13.49B	11.88B	16.21B	23.84B
Gross Profit	31.62B	2.49B	1.63B	324.74M	2.98B	8.72B
EBITDA	24.13B	894.78M	1.21B	-470.96M	1.43B	6.53B
Net Income	19.76B	244.35M	505.12M	-1.22B	1.04B	4.98B
Balance Sheet
Total Assets	48.03B	16.80B	17.67B	18.10B	19.73B	20.24B
Cash, Cash Equivalents and Short-Term Investments	26.53B	4.53B	4.49B	4.72B	4.97B	10.26B
Total Debt	1.96B	3.42B	3.95B	4.29B	3.90B	1.78B
Total Liabilities	17.47B	6.63B	7.38B	8.18B	8.29B	7.58B
Stockholders Equity	29.76B	10.29B	10.39B	10.02B	11.51B	12.72B
Cash Flow
Free Cash Flow	22.80B	1.11B	-403.24M	-562.91M	-4.89B	7.27B
Operating Cash Flow	23.31B	1.50B	109.55M	186.93M	-3.53B	8.29B
Investing Cash Flow	1.98B	-549.98M	398.17M	-481.88M	-1.27B	-1.81B
Financing Cash Flow	-3.38B	-911.20M	-552.39M	50.58M	-223.65M	-285.49M

Elite Semiconductor Microelectronics Technology Inc. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

TW:3006 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
TW:5269	81Outperform	TWD 83.43B	11.49	―	4.03%	5.30%	51.53%
TW:3006	77Outperform	TWD 64.15B	3.33	―	0.44%	272.74%	―
TW:2458	68Neutral	TWD 33.35B	13.51	―	7.56%	-7.93%	7.33%
TW:4966	66Neutral	TWD 31.19B	13.90	―	4.48%	-2.69%	-20.21%
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
TW:2388	54Neutral	TWD 31.52B	33.10	―	0.09%	-2.83%	4352.20%
TW:4919	38Underperform	TWD 46.82B	-30.29	―	0.39%	0.34%	-40.27%

* General Sector Average

Performance Comparison

TW:3006 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
TW:3006	Elite Semiconductor Microelectronics Technology Inc.	225.50	130.65	137.74%
TW:2388	VIA Technologies, Inc.	56.70	4.93	9.53%
TW:2458	ELAN Microelectronics Corp.	117.00	-4.93	-4.04%
TW:4919	Nuvoton Technology Corporation	103.50	48.50	88.18%
TW:4966	Parade Technologies, Ltd.	397.50	-243.31	-37.97%
TW:5269	Asmedia Technology Inc.	1125.00	-149.41	-11.72%

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: Nov 10, 2026

Elite Semiconductor Microelectronics Technology Inc. AI Stock Analysis