Grade Upon Technology Corp. AI Stock Analysis
Grade Upon Technology Corp. (6739) AI Stock Analysis
Grade Upon Technology Corp.
(TPEx:6739)
The score is anchored by outstanding financial performance: explosive revenue and profit growth, best-in-class margins, a virtually debt-free balance sheet, and ROE near 37% backed by strong operating cash flow. This is substantially offset by very weak technicals — the stock trades far below all major moving averages with deeply negative MACD, indicating a persistent downtrend, though oversold RSI and Stochastic readings suggest selling may be stretched. Valuation at ~31x earnings with a 1.9% yield is fair given growth but leaves little margin for error if semiconductor demand normalizes. Heavy capital spending that has compressed free cash flow and the sector's cyclicality are the main fundamental risks to monitor.
Grade Upon Technology Corp. (6739) vs. SPDR S&P 500 ETF (SPY)
- Market Cap
- TWD 18.02B
- Dividend Yield
- 1.65%
- Average Volume (3M)
- 235.08K
- Price to Earnings (P/E)
- 28.9
- Beta (1Y)
- 1.31
- Revenue Growth
- 98.30%
- EPS Growth
- 136.21%
- Country
- TW
- Employees
- 68
- Sector
- General
- Sector Strength
- 55
- Industry
- Semiconductors
Grade Upon Technology Corp. Business Overview & Revenue Model
Company Description
Grade Upon Technology Corp. specializes in the design, production, and distribution of sensor technologies within Taiwan. Its diverse product portfolio includes multi-sensor units, liquid detection sensors, and both wireless and wired sensor solution...
Grade Upon Technology Corp. Financial Statement Overview
Summary
Exceptional fundamentals: revenue roughly doubled to NT$805.6M, net income nearly tripled to NT$374.7M, and margins expanded sharply (gross 65.8%, operating 56.5%, net 46.5%). The balance sheet is effectively debt-free (debt/equity ~0.002) with equity funding ~79% of assets and ROE near 37%. Operating cash flow of NT$366.5M covers net income 1.36x, confirming high earnings quality. The main offsets are heavy capital spending that cut free cash flow to NT$82.9M (only ~23% of net income) and the inherent cyclicality of a semiconductor-linked business with a history of volatile results.
Income Statement
91Very PositiveBalance Sheet
93Very PositiveCash Flow
79Positive| Breakdown | TTM | Dec 2025 | Dec 2024 | Dec 2023 | Dec 2022 | Dec 2021 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 1.12B | 805.64M | 409.59M | 255.26M | 219.24M | 217.12M |
| Gross Profit | 756.62M | 530.30M | 241.17M | 155.26M | 120.42M | 108.10M |
| EBITDA | 658.78M | 469.50M | 161.49M | 82.28M | 45.85M | 26.93M |
| Net Income | 552.31M | 374.66M | 127.48M | 49.86M | 31.08M | 11.15M |
Balance Sheet | ||||||
| Total Assets | 1.68B | 1.29B | 914.02M | 485.40M | 379.63M | 362.69M |
| Cash, Cash Equivalents and Short-Term Investments | 870.34M | 590.88M | 618.90M | 261.16M | 111.47M | 78.00M |
| Total Debt | 1.59M | 1.59M | 1.76M | 36.79M | 46.42M | 46.80M |
| Total Liabilities | 648.49M | 270.66M | 158.66M | 130.94M | 109.47M | 125.79M |
| Stockholders Equity | 1.03B | 1.02B | 755.36M | 354.45M | 270.15M | 236.90M |
Cash Flow | ||||||
| Free Cash Flow | 328.02M | 82.93M | 138.32M | 128.35M | 33.11M | -19.30M |
| Operating Cash Flow | 533.72M | 366.46M | 196.34M | 129.95M | 34.21M | -16.32M |
| Investing Cash Flow | -216.31M | -236.34M | -299.83M | -4.33M | -765.00K | 25.08M |
| Financing Cash Flow | -116.07M | -115.92M | 221.82M | 24.66M | -452.00K | -1.36M |
Grade Upon Technology Corp. Peers Comparison
Overall Rating
- TW:673972Outperform
TW:664064Neutral
TW:305540Underperform
TW:621738Underperform
Financial Indicators
| Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
| TW:6739 | 72Outperform | TWD 18.15B | 28.86 | ― | 1.65% | 98.30% | 136.21% |
| TW:6640 | 64Neutral | TWD 22.20B | 38.13 | ― | 1.79% | 38.95% | 50.60% |
| Sector * | 55Neutral | $6.65B | 3.83 | -15.92% | 6.20% | 10.91% | 7.18% |
| TW:3055 | 40Underperform | TWD 14.19B | -128.44 | ― | 0.36% | 3.62% | 56.40% |
| TW:6217 | 38Underperform | TWD 15.04B | -363.51 | ― | ― | 25.51% | 87.28% |
* General Sector Average
Performance Comparison
| Show on chart | Ticker | Company Name | Price | Change | % Change |
|---|---|---|---|---|---|
| TW:6739 | Grade Upon Technology Corp. | 787.00 | 88.36 | 12.65% | |
| TW:3055 | Spirox Corporation | 137.50 | 78.99 | 134.99% | |
| TW:6217 | C.C.P. Contact Probes Co., Ltd. | 131.00 | 78.10 | 147.64% | |
| TW:6589 | EirGenix, Inc. | 51.70 | -22.80 | -30.60% | |
| TW:6640 | Gallant Micro Machining Co. Ltd. | 840.00 | 245.11 | 41.20% | |
| TW:7942 | Toyo Automation Co. Ltd. | 519.00 | 168.00 | 47.86% |
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