Universal Vision Biotechnology Co., Ltd. (3218) AI Stock Analysis

Universal Vision Biotechnology Co., Ltd.

(TPEx:3218)

Select Model

Rating:73Outperform

Price Target:TWD 141.00▲(11.90% Upside)

Action:initiatedcoverage

Date:11/10/26

Strong profitability, low leverage, positive operating cash flow, and attractive valuation support the score. These strengths are offset by declining revenue and cash-flow momentum, along with weak technical trends.

Positive Factors

Strong ProfitabilitySustained high gross, operating, and net margins indicate an efficient business model with meaningful earnings resilience. Although profitability moderated somewhat in 2025, the company continues to convert revenue into substantial profits, supporting reinvestment and shareholder returns over the coming quarters.

Negative Factors

Revenue ContractionThe 2025 revenue decline interrupts the company’s stronger longer-term growth record and raises questions about the next source of expansion. If weaker top-line momentum persists, it could limit operating leverage, reduce reinvestment capacity, and place pressure on future earnings growth.

Universal Vision Biotechnology Co., Ltd. (3218) vs. SPDR S&P 500 ETF (SPY)

Market Cap: TWD 10.59B
Dividend Yield: 6.15%
Average Volume (3M): 183.34K
Price to Earnings (P/E): 9.2
Beta (1Y): 0.41
Revenue Growth: 0.24%
EPS Growth: 28.93%
Country: TW
Employees: 401
Sector: General
Sector Strength: 55
Industry: Medical - Care Facilities

Universal Vision Biotechnology Co., Ltd. Business Overview & Revenue Model

Company Description

Universal Vision Biotechnology Co., Ltd., established in 1992 and based in Taipei, Taiwan, manages a network of eye care clinics across both Taiwan and China. The company delivers a comprehensive range of ophthalmic services, encompassing advanced su...

Universal Vision Biotechnology Co., Ltd. Financial Statement Overview

Summary

Strong profitability and a conservative balance sheet support the score, while robust operating cash flow remains positive. The 2025 revenue decline, weaker earnings trend, and deteriorating free cash flow quality are notable concerns.

Income Statement

82Very Positive

Balance Sheet

88Very Positive

Cash Flow

70Positive

Financial statement breakdown
Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	4.27B	4.20B	4.23B	4.08B	3.49B	2.63B
Gross Profit	2.42B	2.48B	2.53B	2.45B	2.14B	1.64B
EBITDA	1.87B	1.92B	1.86B	1.78B	1.48B	1.10B
Net Income	1.14B	1.04B	1.06B	1.05B	850.53M	595.43M
Balance Sheet
Total Assets	6.40B	6.09B	5.76B	5.13B	4.51B	3.75B
Cash, Cash Equivalents and Short-Term Investments	1.03B	2.10B	1.92B	1.64B	1.28B	1.04B
Total Debt	1.51B	1.06B	1.05B	778.26M	783.65M	767.53M
Total Liabilities	2.50B	1.93B	2.01B	1.79B	1.68B	1.42B
Stockholders Equity	3.87B	4.02B	3.62B	3.18B	2.66B	2.19B
Cash Flow
Free Cash Flow	1.31B	1.10B	1.23B	1.08B	775.34M	583.07M
Operating Cash Flow	1.78B	1.67B	1.67B	1.55B	1.27B	911.77M
Investing Cash Flow	-412.04M	-551.09M	-1.48B	-476.95M	-564.65M	-379.81M
Financing Cash Flow	-971.81M	-837.73M	-763.04M	-710.65M	-539.83M	-612.33M

Universal Vision Biotechnology Co., Ltd. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

TW:3218 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
TW:3218	73Outperform	TWD 10.68B	9.21	―	6.15%	0.24%	28.93%
TW:1720	71Outperform	TWD 10.81B	10.22	―	3.64%	4.62%	9.56%
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
TW:6576	42Neutral	TWD 11.52B	524.28	―	―	6.41%	―
TW:6945	40Underperform	TWD 11.22B	-20.83	―	―	―	―

* General Sector Average

Performance Comparison

TW:3218 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
TW:3218	Universal Vision Biotechnology Co., Ltd.	126.00	-10.89	-7.95%
TW:1720	Standard Chemical & Pharmaceutical Co. Ltd.	55.00	2.61	4.99%
TW:6467	TAHO Pharmaceuticals Ltd	246.00	70.00	39.77%
TW:6576	Foresee Pharmaceuticals Co., Ltd.	73.10	-4.40	-5.68%
TW:6945	AP Biosciences, Inc.	115.00	1.00	0.88%
TW:7780	Daiken Biomedical Co., Ltd.	14.95	-1.36	-8.31%

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

Universal Vision Biotechnology Co., Ltd. AI Stock Analysis