Lealea Hotels & Resorts Co. Ltd. (5364) AI Stock Analysis

Lealea Hotels & Resorts Co. Ltd.

(TPEx:5364)

Select Model

Rating:39Underperform

Price Target:TWD 7.50▼(-4.82% Downside)

Action:initiatedcoverage

Date:11/10/26

The overall score is 39, driven primarily by weak profitability and cash generation, compounded by declining revenue and an unfavorable earnings-based valuation. Debt reduction and the stronger balance sheet provide some support, but technical momentum remains below major moving averages.

Positive Factors

Improved LeverageLower debt relative to equity improves financial flexibility and reduces balance-sheet risk compared with prior years. This gives the company a stronger platform to manage its hotel operations, absorb volatility, and fund recovery efforts without the same degree of leverage pressure.

Negative Factors

Persistent Net LossesRepeated annual losses show that the lodging business has not yet demonstrated durable profitability across the reported period. Continued losses can erode equity over time, restrict internally funded investment, and make a sustained recovery dependent on improved operations.

Lealea Hotels & Resorts Co. Ltd. (5364) vs. SPDR S&P 500 ETF (SPY)

Market Cap: TWD 504.41M
Dividend Yield: ―
Average Volume (3M): 43.65K
Price to Earnings (P/E): -15.8
Beta (1Y): 0.29
Revenue Growth: -43.14%
EPS Growth: 54.31%
Country: TW
Employees: 254
Sector: General
Sector Strength: 55
Industry: Travel Lodging

Lealea Hotels & Resorts Co. Ltd. Business Overview & Revenue Model

Company Description

Lealea Hotels & Resorts Co., Ltd. is actively involved in Taiwan's hospitality industry, managing a variety of hotels and resorts across the island. Among its notable establishments are the Lilimagao Ecological Park, Lili Zheyuan Hotel-Kapok Road, Li...

Lealea Hotels & Resorts Co. Ltd. Financial Statement Overview

Summary

Financial performance is weak overall: persistent losses, a 19.4% revenue decline, negative operating cash flow, and negative free cash flow outweigh the materially improved balance sheet and lower debt.

Income Statement

18Very Negative

Balance Sheet

72Positive

Cash Flow

25Negative

Financial statement breakdown
Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Mar 2023	Dec 2021
Income Statement
Total Revenue	234.31M	311.59M	421.47M	476.87M	399.79M	334.14M
Gross Profit	39.61M	42.00M	-6.18M	-2.12M	25.48M	-27.98M
EBITDA	-9.65M	-953.00K	13.79M	67.20M	84.57M	56.63M
Net Income	-28.40M	-49.40M	-76.18M	-50.95M	-33.69M	-68.09M
Balance Sheet
Total Assets	1.11B	1.19B	1.40B	958.36M	1.00B	1.17B
Cash, Cash Equivalents and Short-Term Investments	62.28M	121.50M	249.47M	98.54M	105.36M	161.79M
Total Debt	316.55M	317.80M	456.40M	560.03M	543.80M	664.39M
Total Liabilities	399.83M	428.77M	601.93M	698.63M	661.37M	799.77M
Stockholders Equity	691.78M	731.42M	769.16M	249.85M	315.49M	333.66M
Cash Flow
Free Cash Flow	3.44M	-55.51M	-5.44M	67.21M	66.74M	22.19M
Operating Cash Flow	-41.54M	-54.23M	-407.00K	71.00M	75.46M	29.40M
Investing Cash Flow	25.75M	29.21M	-461.14M	-38.97M	6,000	22.40M
Financing Cash Flow	-11.93M	-77.85M	570.57M	-6.66M	-124.72M	-43.71M

Lealea Hotels & Resorts Co. Ltd. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

TW:5364 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:2724	44Neutral	TWD 354.96M	-59.50	―	―	-65.30%	-105.80%
TW:5345	40Underperform	TWD 718.10M	-190.57	―	―	229.58%	90.01%
TW:2740	39Underperform	TWD 453.42M	-8.66	―	―	-62.35%	28.29%
TW:5364	39Underperform	TWD 503.14M	-15.84	―	―	-43.14%	54.31%
TW:4806	36Underperform	TWD 755.18M	-28.56	―	―	102.99%	-54.69%

* General Sector Average

Performance Comparison

TW:5364 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
TW:5364	Lealea Hotels & Resorts Co. Ltd.	7.88	-8.27	-51.21%
TW:2724	Architectural Aesthetics Global Development	11.90	-6.55	-35.50%
TW:2740	Hua Hsuan Real Estate Co Ltd.	27.55	3.45	14.32%
TW:2741	Renjie Oldsichuan Catering Management Consultant Co., Ltd.	19.20	-16.67	-46.47%
TW:4806	Kuei Tien Cultural & Creative Entertainment	10.80	-10.43	-49.12%
TW:5345	Fullhome Development Co., Ltd.	19.00	-6.10	-24.30%

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

Lealea Hotels & Resorts Co. Ltd. AI Stock Analysis