Niko Semiconductor Co., Ltd. (3317) AI Stock Analysis

Niko Semiconductor Co., Ltd.

(TPEx:3317)

Select Model

Rating:63Neutral

Price Target:TWD 49.00▼(-5.41% Downside)

Action:initiatedcoverage

Date:11/10/26

The score is supported primarily by an exceptionally strong balance sheet and improving cash flow, but is constrained by weaker profitability and clearly bearish technical momentum. Valuation provides only moderate support.

Positive Factors

Very Low LeverageExtremely low leverage reduces financial risk and preserves flexibility during semiconductor cycles. Rising equity and assets provide a stronger capital base for operations, investment, and resilience, allowing the company to absorb weaker periods without the pressure of substantial debt obligations.

Negative Factors

Profitability CompressionFalling net and operating margins show that the revenue rebound is not translating into profitability as efficiently as in prior upcycles. Continued margin pressure could limit earnings conversion, weaken returns, and reduce the benefits of future revenue growth.

Niko Semiconductor Co., Ltd. (3317) vs. SPDR S&P 500 ETF (SPY)

Market Cap: TWD 4.56B
Dividend Yield: 0.97%
Average Volume (3M): 1.62M
Price to Earnings (P/E): 27.7
Beta (1Y): 1.27
Revenue Growth: 0.01%
EPS Growth: -22.67%
Country: TW
Employees: 156
Sector: General
Sector Strength: 55
Industry: Semiconductors

Niko Semiconductor Co., Ltd. Business Overview & Revenue Model

Company Description

Niko Semiconductor Co., Ltd. specializes in the research, design, engineering, and global distribution of analog integrated circuits (ICs), serving markets in Taiwan, mainland China, and internationally. The company's extensive product portfolio enco...

Niko Semiconductor Co., Ltd. Financial Statement Overview

Summary

The balance sheet is exceptionally strong and 2025 cash flow recovered meaningfully, but declining profitability, lower return on equity, and historical earnings volatility limit the score.

Income Statement

62Positive

Balance Sheet

94Very Positive

Cash Flow

78Positive

Financial statement breakdown
Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	2.81B	2.71B	2.47B	2.46B	2.61B	2.86B
Gross Profit	804.70M	747.38M	671.99M	643.30M	808.09M	845.13M
EBITDA	274.42M	248.33M	274.49M	313.18M	582.68M	463.25M
Net Income	184.82M	153.40M	201.47M	209.80M	433.49M	354.07M
Balance Sheet
Total Assets	4.20B	3.92B	3.75B	3.53B	3.43B	3.14B
Cash, Cash Equivalents and Short-Term Investments	2.06B	1.82B	1.55B	1.38B	1.20B	1.19B
Total Debt	3.79M	5.83M	9.35M	3.67M	4.75M	4.71M
Total Liabilities	817.67M	638.21M	570.87M	671.60M	755.06M	822.71M
Stockholders Equity	3.29B	3.20B	3.08B	2.86B	2.67B	2.31B
Cash Flow
Free Cash Flow	300.52M	315.60M	-13.79M	220.24M	135.02M	584.43M
Operating Cash Flow	339.55M	353.11M	25.91M	254.87M	171.04M	599.63M
Investing Cash Flow	-19.43M	-21.61M	174.08M	-51.80M	-78.50M	-6.44M
Financing Cash Flow	-56.04M	-55.44M	-31.87M	-26.82M	-81.10M	-57.79M

Niko Semiconductor Co., Ltd. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

TW:3317 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
TW:6651	65Neutral	TWD 4.33B	15.01	―	3.05%	-2.52%	34.22%
TW:5299	64Neutral	TWD 4.05B	10.85	―	4.59%	-8.83%	69.15%
TW:3317	63Neutral	TWD 4.60B	27.66	―	0.97%	0.01%	-22.67%
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
TW:7712	55Neutral	TWD 4.40B	19.62	―	2.96%	19.62%	54.20%
TW:4952	53Neutral	TWD 4.54B	17.49	―	2.42%	20.23%	125.35%
TW:4976	43Neutral	TWD 4.53B	-12.66	―	―	-7.21%	-68.39%

* General Sector Average

Performance Comparison

TW:3317 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
TW:3317	Niko Semiconductor Co., Ltd.	51.80	3.08	6.32%
TW:4952	Generalplus Technology Inc.	41.25	4.49	12.23%
TW:4976	CALIN Technology Co., Ltd.	33.15	1.75	5.57%
TW:5299	Excelliance MOS Corp.	79.80	7.76	10.77%
TW:6651	Cystech Electronics Corp.	131.00	58.73	81.26%
TW:7712	Potens Semiconductor Corp.	135.00	48.36	55.81%

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 09, 2026

Niko Semiconductor Co., Ltd. AI Stock Analysis