Avalue Technology Inc. (3479) AI Stock Analysis

Avalue Technology Inc.

(TPEx:3479)

Select Model

Rating:60Neutral

Price Target:TWD 107.00▲(1.42% Upside)

Action:initiatedcoverage

Date:11/10/26

The score is primarily constrained by weaker cash-flow quality, declining margins, and rising leverage. Attractive valuation and dividend yield provide support, while the stock's position below all major moving averages and negative MACD indicate significant technical weakness.

Positive Factors

Multi-year revenue growthThe multi-year increase in revenue indicates that Avalue has expanded its business over time despite cyclical fluctuations. The strong 2025 rebound supports continued demand for its embedded and industrial computing offerings, although future growth may remain uneven across end markets.

Negative Factors

Higher leverageThe marked increase in debt relative to equity reduces financial flexibility and makes results more sensitive to any downturn in hardware demand. Higher leverage can also magnify the effect of further margin pressure, limiting the company’s ability to absorb weaker operating conditions.

Avalue Technology Inc. (3479) vs. SPDR S&P 500 ETF (SPY)

Market Cap: TWD 7.44B
Dividend Yield: 4.38%
Average Volume (3M): 558.50K
Price to Earnings (P/E): 14.5
Beta (1Y): 0.80
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

Revenue growth and sustained profitability support the score, but weaker margins, a 5.9% net-income decline, higher leverage, and softer operating cash flow reduce financial strength.

Income Statement

72Positive

Balance Sheet

68Positive

Cash Flow

48Neutral

Financial statement breakdown
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

UnderperformOutperform

Sector (55)

Financial Indicators

TW:3479 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
TW:3479	60Neutral	TWD 7.72B	14.47	―	4.38%	10.71%	1.91%
TW:2495	59Neutral	TWD 7.86B	14.97	―	2.68%	33.53%	105.60%
TW:6416	56Neutral	TWD 7.66B	20.00	―	2.62%	22.37%	69.38%
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
TW:2399	45Neutral	TWD 7.51B	10.82	―	―	-3.72%	―
TW:8234	43Neutral	TWD 7.22B	81.22	―	0.77%	4.36%	-21.02%
TW:3032	39Underperform	TWD 7.51B	-21.09	―	4.11%	41.24%	-89.74%

* General Sector Average

Performance Comparison

TW:3479 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
TW:3479	Avalue Technology Inc.	105.50	6.72	6.80%
TW:2399	Biostar Microtech International Corp.	42.95	19.85	85.93%
TW:2495	Infortrend Technology, Inc.	29.80	4.24	16.58%
TW:3032	Compucase Enterprise Co., Ltd.	66.20	-24.50	-27.01%
TW:6416	Caswell, Inc.	107.00	30.27	39.44%
TW:8234	Nexcom International Co., Ltd.	51.70	-20.26	-28.15%

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

Avalue Technology Inc. AI Stock Analysis