CJW International Co. Ltd. (5301) AI Stock Analysis

CJW International Co. Ltd.

(TPEx:5301)

Select Model

Rating:44Neutral

Price Target:TWD 7.00▲(0.00% Upside)

Action:initiatedcoverage

Date:11/10/26

The score is primarily held down by persistent losses and weak cash generation, despite improving leverage and moderately supportive short- to medium-term technical indicators. The negative P/E and absence of dividend support further limit the investment profile.

Positive Factors

Low LeverageLow leverage and a sizable equity base provide a comparatively conservative financial foundation, reducing balance-sheet strain and preserving flexibility while the company works to repair profitability. This is a meaningful stabilizer over the next several quarters.

Negative Factors

Persistent Operating LossesDeeply negative EBIT and EBITDA margins, together with another widening of net losses in 2025, show that the company has not converted improved revenue and gross margin into operating profitability. Persistent losses can erode equity and constrain investment capacity over the next several quarters.

CJW International Co. Ltd. (5301) vs. SPDR S&P 500 ETF (SPY)

Market Cap: TWD 380.20M
Dividend Yield: ―
Average Volume (3M): 21.84K
Price to Earnings (P/E): -3.2
Beta (1Y): 0.13
Revenue Growth: -23.53%
EPS Growth: -16.40%
Country: TW
Employees: 80
Sector: General
Sector Strength: 55
Industry: Luxury Goods

CJW International Co. Ltd. Business Overview & Revenue Model

Company Description

CJW International Co. Ltd., founded in 1978 and headquartered in New Taipei City, Taiwan, primarily specializes in the creation and distribution of jewelry products throughout the Taiwanese market. Its operations are broadly diversified across severa...

CJW International Co. Ltd. Financial Statement Overview

Summary

Persistent operating and net losses, negative free cash flow, and declining revenue materially weaken financial performance. Lower debt and a 0.14 debt-to-equity ratio provide a relative balance-sheet strength, but the overall score is constrained by poor profitability and cash generation.

Income Statement

18Very Negative

Balance Sheet

76Positive

Cash Flow

24Negative

Financial statement breakdown
Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Mar 2023	Dec 2021
Income Statement
Total Revenue	219.19M	236.47M	367.28M	236.37M	54.34M	71.39M
Gross Profit	148.17M	155.67M	214.43M	90.24M	3.64M	15.13M
EBITDA	-14.73M	-70.88M	-26.65M	-49.15M	-34.11M	-159.43M
Net Income	-92.71M	-119.52M	-61.30M	-82.97M	-71.05M	-218.31M
Balance Sheet
Total Assets	739.99M	758.13M	937.75M	901.07M	901.91M	729.91M
Cash, Cash Equivalents and Short-Term Investments	6.01M	6.87M	19.60M	22.01M	98.06M	12.23M
Total Debt	146.98M	76.16M	159.67M	126.88M	142.06M	118.09M
Total Liabilities	217.72M	206.51M	262.14M	195.12M	189.26M	181.14M
Stockholders Equity	508.40M	535.09M	642.80M	665.91M	712.75M	552.62M
Cash Flow
Free Cash Flow	766.00K	-8.21M	-21.57M	-127.21M	-94.91M	-85.35M
Operating Cash Flow	5.64M	-2.53M	-10.87M	-56.45M	-92.24M	-74.42M
Investing Cash Flow	-1.27M	625.00K	-11.23M	-62.51M	-34.00M	203.95M
Financing Cash Flow	-7.04M	-15.88M	31.56M	38.86M	221.22M	-135.64M

CJW International Co. Ltd. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

TW:5301 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
TW:5301	44Neutral	TWD 367.79M	-3.21	―	―	-23.53%	-16.40%
TW:2726	40Underperform	TWD 247.59M	-2.15	―	―	-8.84%	-104.67%
TW:5364	39Underperform	TWD 503.14M	-16.08	―	―	-43.14%	54.31%
TW:5701	37Underperform	TWD 221.47M	-7.25	―	―	1.26%	-5.75%

* General Sector Average

Performance Comparison

TW:5301 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
TW:5301	CJW International Co. Ltd.	7.00	-7.97	-53.23%
TW:2726	Yummy Town (Cayman) Holdings Corp.	6.29	-8.58	-57.71%
TW:2741	Renjie Oldsichuan Catering Management Consultant Co., Ltd.	16.00	-19.58	-55.04%
TW:5364	Lealea Hotels & Resorts Co. Ltd.	8.08	-7.87	-49.34%
TW:5701	Janfusun Fancyworld Corp	3.83	-0.15	-3.77%
TW:6583	YOOSONN Entertainment Co., Ltd.	10.45	-5.35	-33.86%

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

CJW International Co. Ltd. AI Stock Analysis