LIWANLI Innovation Co., Ltd. (3054) AI Stock Analysis

LIWANLI Innovation Co., Ltd.

(TWSE:3054)

Select Model

Rating:71Outperform

Price Target:TWD 60.00▲(4.90% Upside)

Action:initiatedcoverage

Date:11/10/26

Strong financial performance and attractive valuation are the primary strengths, led by minimal leverage, positive free cash flow, and a low P/E ratio. These advantages are partly offset by weak technical momentum and the inconsistent historical earnings and cash-flow record.

Positive Factors

Revenue Growth and MarginsThe combination of mid-teens revenue growth and strong gross and EBITDA margins indicates effective monetization and meaningful operating profitability in the latest period. If these levels persist, the company can generate internal funds for investment while strengthening resilience and competitive positioning.

Negative Factors

Volatile Operating ProfitabilitySeveral historical operating-loss years indicate that profitability has not yet demonstrated consistent durability across periods. This volatility can make future earnings harder to forecast, weaken confidence in current margins, and increase the risk that weaker operating conditions materially affect results.

LIWANLI Innovation Co., Ltd. (3054) vs. SPDR S&P 500 ETF (SPY)

Market Cap: TWD 4.75B
Dividend Yield: 1.40%
Average Volume (3M): 118.59K
Price to Earnings (P/E): 6.3
Beta (1Y): 0.49
Revenue Growth: 297.86%
EPS Growth: 1345.78%
Country: TW
Employees: 360
Sector: General
Sector Strength: 55
Industry: Drug Manufacturers - Specialty & Generic

LIWANLI Innovation Co., Ltd. Business Overview & Revenue Model

Company Description

LIWANLI Innovation Co., Ltd. operates within the biomedical science sector, concentrating on the development and distribution of nutrition and healthcare solutions. The company's diverse product portfolio, which notably features the Vigoway line and...

LIWANLI Innovation Co., Ltd. Financial Statement Overview

Summary

Very strong balance sheet with minimal debt, improved TTM profitability, and positive free cash flow support a high score. Historical earnings and cash-flow volatility, plus unusually high TTM net income, reduce confidence in sustainability.

Income Statement

72Positive

Balance Sheet

91Very Positive

Cash Flow

78Positive

Financial statement breakdown
Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	473.18M	125.54M	99.16M	38.89M	33.99M	47.81M
Gross Profit	279.86M	39.11M	20.83M	15.08M	11.39M	7.54M
EBITDA	152.76M	-68.61M	-26.48M	6.81M	-114.11M	65.26M
Net Income	727.95M	158.15M	-32.07M	5.10M	-120.91M	45.56M
Balance Sheet
Total Assets	2.02B	1.14B	792.19M	834.17M	805.93M	947.90M
Cash, Cash Equivalents and Short-Term Investments	976.32M	446.68M	337.68M	356.41M	386.30M	511.55M
Total Debt	912.00K	2.70M	1.80M	2.64M	3.12M	3.11M
Total Liabilities	185.23M	85.54M	39.23M	50.66M	40.57M	50.38M
Stockholders Equity	1.84B	1.06B	752.96M	783.51M	765.36M	897.52M
Cash Flow
Free Cash Flow	204.66M	-75.83M	3.66M	-50.45M	78.09M	-63.31M
Operating Cash Flow	204.78M	-71.78M	14.20M	-50.34M	78.48M	-61.13M
Investing Cash Flow	-55.08M	-29.59M	-11.19M	-24.00K	3.39M	45.96M
Financing Cash Flow	-64.96M	-353.00K	-475.00K	-469.00K	-1.40M	-107.53M

LIWANLI Innovation Co., Ltd. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

TW:3054 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
TW:3054	71Outperform	TWD 4.51B	6.33	―	1.40%	297.86%	1345.78%
TW:3031	67Neutral	TWD 4.72B	31.90	―	3.45%	19.33%	4.14%
TW:4974	64Neutral	TWD 4.55B	12.74	―	6.22%	-18.51%	-25.78%
TW:8249	63Neutral	TWD 4.42B	13.41	―	6.19%	-0.40%	-105.99%
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
TW:4935	52Neutral	TWD 3.94B	28.75	―	3.27%	-24.80%	-49.71%

* General Sector Average

Performance Comparison

TW:3054 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
TW:3054	LIWANLI Innovation Co., Ltd.	57.20	34.48	151.77%
TW:3031	Bright Led Electronics Corp	28.95	9.43	48.27%
TW:3717	Excellence Optoelectronics Holding Co., Inc.	22.75	4.54	24.95%
TW:4935	Global Lighting Technologies Inc.	30.55	-10.66	-25.86%
TW:4974	Asia Tech Image Inc.	62.70	-6.00	-8.74%
TW:8249	Creative Sensor Inc.	33.60	-17.16	-33.81%

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

LIWANLI Innovation Co., Ltd. AI Stock Analysis