Gudeng Precision Industrial Co., Ltd. (3680) AI Stock Analysis

Gudeng Precision Industrial Co., Ltd.

(TPEx:3680)

Select Model

Rating:54Neutral

Price Target:TWD 392.00▼(-9.99% Downside)

Action:initiatedcoverage

Date:11/10/26

The score is primarily constrained by persistent negative free cash flow, rising leverage, and weakening profitability. Bearish technical positioning further reduces the outlook, while revenue growth, ongoing profitability, and the dividend yield provide partial support.

Positive Factors

Semiconductor Precision PositioningGudeng serves demanding semiconductor and advanced-electronics manufacturing processes with specialized precision products. This positioning links the business to customers’ accuracy, yield, and throughput requirements, which can support differentiated know-how and durable relevance as production complexity increases.

Negative Factors

Persistent Negative Free Cash FlowPersistently negative free cash flow means accounting profits are not yet translating into surplus cash generation. Although operating cash flow improved, continued cash absorption can limit internally funded growth, increase reliance on financing, and reduce flexibility if investment or working-capital needs remain elevated.

Gudeng Precision Industrial Co., Ltd. (3680) vs. SPDR S&P 500 ETF (SPY)

Market Cap: TWD 39.25B
Dividend Yield: 3.42%
Average Volume (3M): 1.41M
Price to Earnings (P/E): 28.7
Beta (1Y): 1.24
Revenue Growth: 39.67%
EPS Growth: 157.45%
Country: TW
Employees: 379
Sector: General
Sector Strength: 55
Industry: Semiconductors

Gudeng Precision Industrial Co., Ltd. Business Overview & Revenue Model

Company Description

Gudeng Precision Industrial Co., Ltd. delivers technology services globally. The company's core offerings encompass a comprehensive range of wafer handling solutions, such as shipping boxes, cassette boxes, wafer cassettes, front opening wafer transf...

Gudeng Precision Industrial Co., Ltd. Financial Statement Overview

Summary

Revenue growth and continued profitability support the score, but declining margins, increased leverage, lower return on equity, and persistently negative free cash flow weigh materially on financial quality.

Income Statement

75Positive

Balance Sheet

60Neutral

Cash Flow

35Negative

Financial statement breakdown
Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	8.11B	7.35B	6.54B	5.08B	4.49B	3.12B
Gross Profit	3.29B	3.08B	2.89B	2.44B	2.19B	1.24B
EBITDA	2.05B	1.73B	2.17B	1.62B	1.53B	682.44M
Net Income	1.43B	905.29M	1.17B	905.01M	933.07M	336.66M
Balance Sheet
Total Assets	27.76B	23.77B	21.37B	16.30B	12.23B	9.50B
Cash, Cash Equivalents and Short-Term Investments	6.97B	6.11B	5.78B	4.72B	2.74B	1.77B
Total Debt	10.01B	9.91B	7.09B	4.65B	4.38B	3.27B
Total Liabilities	13.06B	12.36B	9.84B	7.39B	6.88B	4.98B
Stockholders Equity	12.99B	9.74B	10.01B	8.12B	4.88B	4.42B
Cash Flow
Free Cash Flow	-983.80M	-668.53M	-1.25B	-272.57M	-188.50M	-1.68B
Operating Cash Flow	1.60B	1.40B	967.03M	1.21B	852.89M	442.74M
Investing Cash Flow	-1.48B	-2.35B	-3.31B	-1.96B	-1.22B	-2.53B
Financing Cash Flow	1.16B	1.80B	2.61B	2.49B	930.39M	2.24B

Gudeng Precision Industrial Co., Ltd. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

TW:3680 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
TW:7751	67Neutral	TWD 30.52B	46.21	―	1.49%	―	―
TW:3131	66Neutral	TWD 49.68B	29.86	―	2.61%	37.72%	73.19%
TW:3413	63Neutral	TWD 28.73B	12.54	―	4.21%	16.87%	-12.76%
TW:3583	59Neutral	TWD 40.40B	27.47	―	2.33%	7.90%	44.45%
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
TW:3680	54Neutral	TWD 40.32B	28.70	―	3.42%	39.67%	157.45%
TW:2464	44Neutral	TWD 35.47B	49.24	―	0.29%	19.16%	―

* General Sector Average

Performance Comparison

TW:3680 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
TW:3680	Gudeng Precision Industrial Co., Ltd.	435.50	94.34	27.65%
TW:2464	Mirle Automation Corp.	163.00	100.34	160.14%
TW:3131	Grand Process Technology Corporation	1765.00	385.39	27.93%
TW:3413	Foxsemicon Integrated Technology Inc.	261.00	-41.10	-13.60%
TW:3583	Scientech Corporation	505.00	183.49	57.07%
TW:7751	Horng Terng Automation Co Ltd	1205.00	745.58	162.29%

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

Gudeng Precision Industrial Co., Ltd. AI Stock Analysis