Up Young Cornerstone Corp. (6728) AI Stock Analysis

Up Young Cornerstone Corp.

(TPEx:6728)

Select Model

Rating:51Neutral

Price Target:TWD 102.00▲(7.82% Upside)

Action:initiatedcoverage

Date:11/10/26

The score is primarily constrained by deteriorating cash generation, higher leverage, and weaker profitability quality. Attractive valuation and dividend income provide support, while bearish technical trends remain a secondary risk.

Positive Factors

Revenue GrowthRevenue growth accelerated in 2025, indicating continued demand and business expansion despite a more challenging profitability environment. Sustained top-line progress can support operating scale, preserve market relevance, and provide a foundation for rebuilding earnings if margin pressure moderates.

Negative Factors

Negative Cash GenerationNegative operating and free cash flow weaken the company’s ability to self-fund growth, investments, and debt service. The deterioration from positive operating cash flow in 2023 and 2024 makes funding needs more persistent and increases reliance on external financing.

Up Young Cornerstone Corp. (6728) vs. SPDR S&P 500 ETF (SPY)

Market Cap: TWD 2.87B
Dividend Yield: 6.87%
Average Volume (3M): 18.78K
Price to Earnings (P/E): 10.9
Beta (1Y): 0.15
Revenue Growth: 15.99%
EPS Growth: -22.52%
Country: TW
Employees: 152
Sector: General
Sector Strength: 55
Industry: Consumer Electronics

Up Young Cornerstone Corp. Business Overview & Revenue Model

Company Description

Up Young Cornerstone Corp. specializes in the distribution of both commercial and residential laundry equipment. Their product range further encompasses a variety of household appliances, including kitchen essentials like refrigerators, dishwashers,...

Up Young Cornerstone Corp. Financial Statement Overview

Summary

Strong revenue growth and continued profitability were offset by margin compression, sharply higher leverage, and substantially negative operating and free cash flow.

Income Statement

65Positive

Balance Sheet

55Neutral

Cash Flow

20Very Negative

Financial statement breakdown
Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	4.79B	4.74B	3.51B	2.73B	2.45B	1.94B
Gross Profit	1.69B	1.51B	1.31B	1.00B	955.42M	772.74M
EBITDA	476.15M	530.09M	500.68M	390.21M	461.47M	410.47M
Net Income	262.76M	293.38M	303.93M	236.37M	312.69M	270.10M
Balance Sheet
Total Assets	4.57B	4.49B	3.35B	1.96B	1.69B	1.23B
Cash, Cash Equivalents and Short-Term Investments	245.86M	291.17M	301.17M	61.65M	131.50M	148.46M
Total Debt	1.65B	1.78B	910.97M	642.96M	435.18M	63.18M
Total Liabilities	2.60B	2.47B	1.39B	945.07M	685.24M	328.22M
Stockholders Equity	1.97B	2.01B	1.95B	1.01B	1.01B	903.68M
Cash Flow
Free Cash Flow	447.72M	-333.97M	-535.48M	883.00K	-54.33M	172.11M
Operating Cash Flow	640.27M	-266.39M	144.44M	373.85M	41.29M	173.13M
Investing Cash Flow	-249.35M	-122.16M	-732.95M	-374.92M	-171.50M	-6.35M
Financing Cash Flow	-231.75M	378.05M	828.04M	-68.74M	113.30M	-166.02M

Up Young Cornerstone Corp. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

TW:6728 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
TW:1730	71Outperform	TWD 3.19B	10.48	―	5.95%	1.66%	8.74%
TW:1817	71Outperform	TWD 2.88B	7.96	―	5.49%	-0.86%	21.67%
TW:4527	70Outperform	TWD 3.02B	9.61	―	10.10%	5.28%	63.10%
TW:5902	67Neutral	TWD 3.19B	15.41	―	4.86%	0.07%	3.67%
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
TW:6728	51Neutral	TWD 2.93B	10.87	―	6.87%	15.99%	-22.52%

* General Sector Average

Performance Comparison

TW:6728 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
TW:6728	Up Young Cornerstone Corp.	94.60	-29.09	-23.52%
TW:1730	Farcent Enterprise Co., Ltd.	50.40	0.67	1.34%
TW:1817	Sanitar Co., Ltd.	40.05	3.00	8.09%
TW:4527	Kuen Ling Machinery Refrigerating Co.,Ltd.	44.00	4.49	11.36%
TW:4570	Jason Co., Ltd. (Taiwan)	70.00	5.58	8.66%
TW:5902	Tait Marketing & Distribution Co., Ltd.	33.95	-9.02	-20.98%

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

Up Young Cornerstone Corp. AI Stock Analysis