Avalue Technology Inc. AI Stock Analysis
Avalue Technology Inc. (3479) AI Stock Analysis
Avalue Technology Inc.
(TPEx:3479)
Avalue scores in the middle of the range. The dominant factor is a mixed financial profile: solid revenue growth and cash-backed earnings are offset by two consecutive years of declining net income, across-the-board margin compression, falling ROE and a leverage ratio that has risen fivefold since 2020. Technicals are the biggest drag, with the stock trading far below all major moving averages on strongly negative MACD and extremely weak momentum readings. Partially offsetting this, the valuation is supportive — a modest 14.7x P/E and a 4.5% dividend yield — which cushions downside but does not yet signal a trend reversal. Margin recovery and disciplined balance-sheet management are the key swing factors from here.
Avalue Technology Inc. (3479) vs. SPDR S&P 500 ETF (SPY)
- Market Cap
- TWD 7.58B
- Dividend Yield
- 4.34%
- Average Volume (3M)
- 562.40K
- Price to Earnings (P/E)
- 14.4
- Beta (1Y)
- 0.79
- Revenue Growth
- 10.71%
- EPS Growth
- 1.91%
- Country
- TW
- Employees
- 211
- Sector
- General
- Sector Strength
- 55
- Industry
- Computer Hardware
Avalue Technology Inc. Business Overview & Revenue Model
Company Description
Avalue Technology Incorporation engages in the production, processing, and sale of industrial computers in Taiwan, the Americas, Europe, Asia, and internationally. It operates through embedded computer and industrial computer segments. The company of...
Avalue Technology Inc. Financial Statement Overview
Summary
Avalue is growing revenue well (+11.5% to roughly NT$8.48bn, nearly double 2020 levels), but profitability is moving the wrong way. Gross margin slipped to 25.0%, operating margin dropped to 8.3% from 12.2%, and net income fell for a second straight year to NT$468m. The balance sheet remains serviceable with equity funding about 43% of assets, yet leverage has climbed sharply to 0.61 debt-to-equity from 0.11 in 2020 while equity stayed flat, and ROE has eased to 13.8% from near 20%. Cash flow is the relative bright spot: operating cash flow of NT$575m exceeds net income and free cash flow recovered to NT$443m, though it has declined two years running and remains volatile due to working-capital swings.
Income Statement
61PositiveBalance Sheet
60NeutralCash Flow
59Neutral| Breakdown | TTM | Dec 2025 | Dec 2024 | Dec 2023 | Dec 2022 | Dec 2021 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 9.03B | 8.48B | 7.60B | 8.23B | 7.88B | 4.93B |
| Gross Profit | 2.29B | 2.12B | 1.97B | 2.19B | 1.88B | 1.16B |
| EBITDA | 848.51M | 817.44M | 923.74M | 1.09B | 940.73M | 388.79M |
| Net Income | 529.14M | 467.82M | 497.07M | 602.58M | 560.08M | 206.39M |
Balance Sheet | ||||||
| Total Assets | 9.18B | 7.86B | 6.70B | 5.62B | 5.46B | 4.55B |
| Cash, Cash Equivalents and Short-Term Investments | 1.95B | 1.99B | 1.69B | 1.45B | 1.01B | 668.13M |
| Total Debt | 2.96B | 2.05B | 1.64B | 776.33M | 854.04M | 723.74M |
| Total Liabilities | 5.27B | 3.88B | 2.87B | 2.10B | 2.28B | 1.95B |
| Stockholders Equity | 3.32B | 3.38B | 3.38B | 3.12B | 2.84B | 2.34B |
Cash Flow | ||||||
| Free Cash Flow | -916.39M | 442.93M | -321.80M | 985.25M | 282.08M | -436.17M |
| Operating Cash Flow | -668.13M | 575.21M | 797.11M | 1.09B | 351.24M | -410.41M |
| Investing Cash Flow | 128.50M | 51.04M | -1.89B | -142.79M | -69.19M | -27.11M |
| Financing Cash Flow | 774.07M | -17.57M | 458.90M | -490.21M | -40.43M | 245.97M |
Avalue Technology Inc. Peers Comparison
Overall Rating
TW:249559Neutral- TW:347959Neutral
TW:641656Neutral
TW:239945Neutral
TW:823443Neutral
TW:303239Underperform
Financial Indicators
| Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
| TW:2495 | 59Neutral | TWD 7.86B | 14.16 | ― | 2.78% | 33.53% | 105.66% |
| TW:3479 | 59Neutral | TWD 7.72B | 14.40 | ― | 4.34% | 10.71% | 1.91% |
| TW:6416 | 56Neutral | TWD 7.66B | 20.00 | ― | 2.68% | 22.37% | 69.38% |
| Sector * | 55Neutral | $6.65B | 3.83 | -15.92% | 6.20% | 10.91% | 7.18% |
| TW:2399 | 45Neutral | TWD 7.51B | 10.62 | ― | ― | -3.72% | ― |
| TW:8234 | 43Neutral | TWD 7.22B | 79.36 | ― | 0.78% | 4.36% | -21.02% |
| TW:3032 | 39Underperform | TWD 7.51B | -21.21 | ― | 4.11% | 41.24% | -89.74% |
* General Sector Average
Performance Comparison
| Show on chart | Ticker | Company Name | Price | Change | % Change |
|---|---|---|---|---|---|
| TW:3479 | Avalue Technology Inc. | 106.50 | 1.91 | 1.83% | |
| TW:2399 | Biostar Microtech International Corp. | 42.15 | 17.70 | 72.39% | |
| TW:2495 | Infortrend Technology, Inc. | 28.75 | 2.01 | 7.53% | |
| TW:3032 | Compucase Enterprise Co., Ltd. | 66.30 | -24.20 | -26.74% | |
| TW:6416 | Caswell, Inc. | 104.50 | 26.99 | 34.82% | |
| TW:8234 | Nexcom International Co., Ltd. | 51.10 | -23.24 | -31.26% |
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