Eson Precision Ind. Co., Ltd. (5243) AI Stock Analysis

Eson Precision Ind. Co., Ltd.

(TWSE:5243)

Select Model

Rating:61Neutral

Price Target:TWD 79.00▼(-10.23% Downside)

Action:initiatedcoverage

Date:11/10/26

The overall score of 61 reflects a company with strong financial fundamentals that is under severe technical pressure. The primary strength is a pristine balance sheet and surging free cash flow, which provide a margin of safety. However, the most significant risk is the stock's deeply bearish technical posture, trading far below key moving averages with oversold momentum, which heavily weighs on the score. A secondary concern is the 5.9% revenue decline, which, combined with the weak technicals, suggests the market is pricing in continued fundamental headwinds. The reasonable valuation and dividend yield offer some support but are not enough to offset the negative price trend.

Positive Factors

Low Financial LeverageThe company’s declining debt-to-equity ratio indicates a conservatively financed balance sheet with meaningful financial flexibility. Low leverage should reduce interest and refinancing pressure, while preserving capacity to fund operations, investment, and potential growth through changing industrial cycles.

Negative Factors

Revenue Contraction and CyclicalityRepeated revenue contraction and large changes across prior years point to uneven demand and possible cyclicality in the company’s industrial customer base. This weakens confidence in consistent growth, makes capacity planning harder, and can pressure margins if utilization or pricing deteriorates.

Eson Precision Ind. Co., Ltd. (5243) vs. SPDR S&P 500 ETF (SPY)

Market Cap: TWD 13.32B
Dividend Yield: 2.50%
Average Volume (3M): 1.46M
Price to Earnings (P/E): 16.5
Beta (1Y): 1.06
Revenue Growth: -10.75%
EPS Growth: 27.51%
Country: TW
Employees: 3,924
Sector: General
Sector Strength: 55
Industry: Hardware, Equipment & Parts

Eson Precision Ind. Co., Ltd. Business Overview & Revenue Model

Company Description

Eson Precision Ind. Co., Ltd. produces and sells molds, consumer electronic components, and other products in Taiwan and internationally. The company offers cloud and data center products, tooling and TV products, automotive products, consumer electr...

Eson Precision Ind. Co., Ltd. Financial Statement Overview

Summary

Financial performance is solid, driven by a fortress-like balance sheet (Score: 78) and surging cash flows (Score: 72), which indicate high earnings quality and low financial risk. However, the income statement (Score: 68) reveals a 5.9% revenue decline, tempering the outlook despite strong margin improvements. The overall profile is one of financial stability with a key top-line risk.

Income Statement

68Positive

Balance Sheet

78Positive

Cash Flow

72Positive

Financial statement breakdown
Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	12.02B	12.08B	13.09B	11.56B	14.03B	12.04B
Gross Profit	2.87B	2.57B	2.52B	2.29B	2.17B	1.81B
EBITDA	1.78B	1.54B	1.49B	1.55B	1.66B	1.06B
Net Income	883.26M	741.27M	566.43M	597.47M	800.91M	463.78M
Balance Sheet
Total Assets	14.38B	13.70B	12.95B	11.93B	11.99B	10.13B
Cash, Cash Equivalents and Short-Term Investments	4.38B	4.57B	3.07B	3.18B	2.30B	2.06B
Total Debt	1.28B	1.09B	1.29B	1.31B	1.51B	975.28M
Total Liabilities	5.72B	5.47B	5.30B	4.56B	5.11B	4.15B
Stockholders Equity	8.65B	8.23B	7.64B	7.37B	6.88B	5.98B
Cash Flow
Free Cash Flow	937.67M	1.86B	350.93M	1.38B	171.34M	-1.51B
Operating Cash Flow	1.53B	2.20B	828.95M	2.41B	1.39B	-323.35M
Investing Cash Flow	-833.25M	-384.63M	-425.81M	-918.94M	-1.14B	-501.42M
Financing Cash Flow	-122.56M	-437.88M	-453.52M	-516.68M	312.05M	167.88M

Eson Precision Ind. Co., Ltd. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

TW:5243 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
TW:5306	68Neutral	TWD 10.60B	12.04	―	4.52%	-2.06%	-17.27%
TW:4551	67Neutral	TWD 15.15B	14.74	―	2.91%	16.24%	32.38%
TW:6279	64Neutral	TWD 11.90B	8.76	―	5.62%	12.67%	15.02%
TW:5243	61Neutral	TWD 14.19B	16.47	―	2.50%	-10.75%	27.51%
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
TW:3162	50Neutral	TWD 11.07B	105.25	―	1.12%	36.58%	-66.59%
TW:2231	34Underperform	TWD 10.66B	-88.27	―	0.63%	-20.55%	-146.86%

* General Sector Average

Performance Comparison

TW:5243 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
TW:5243	Eson Precision Ind. Co., Ltd.	88.00	10.94	14.20%
TW:2231	CUB Elecparts, Inc.	79.00	-20.31	-20.45%
TW:3162	United Alloy-Tech Company Ltd	77.40	23.15	42.67%
TW:4551	Global PMX Co., Ltd.	144.50	32.02	28.47%
TW:5306	KMC (Kuei Meng) International Inc.	84.10	-3.32	-3.80%
TW:6279	Hu Lane Associate, Inc.	97.90	-25.51	-20.67%

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

Eson Precision Ind. Co., Ltd. AI Stock Analysis