Grade Upon Technology Corp. (6739) AI Stock Analysis

Grade Upon Technology Corp.

(TPEx:6739)

Select Model

Rating:76Outperform

Price Target:TWD 773.00▼(-1.78% Downside)

Action:initiatedcoverage

Date:11/10/26

Exceptional financial performance and balance-sheet quality are the primary strengths. However, sharply bearish technical trends and a relatively high P/E ratio materially reduce the score, resulting in a strong but risk-conscious overall assessment.

Positive Factors

Revenue and Margin GrowthRevenue acceleration and broad margin expansion indicate stronger demand capture and operating leverage. If maintained, this combination can enlarge earnings capacity, fund reinvestment internally, and reinforce the company’s position through the next several quarters.

Negative Factors

Volatile Free Cash Flow ConversionLower free-cash-flow conversion makes cash available for investment and distributions less predictable even when accounting profits remain strong. If reinvestment needs or working-capital demands persist, earnings growth may not translate proportionally into financial flexibility.

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

Excellent profitability and growth, exceptional balance-sheet strength with negligible debt, and strong operating cash flow. The main weakness is declining free cash flow and weaker earnings-to-cash conversion.

Income Statement

95Very Positive

Balance Sheet

98Very Positive

Cash Flow

84Very Positive

Financial statement breakdown
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

UnderperformOutperform

Sector (55)

Financial Indicators

TW:6739 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
TW:6739	76Outperform	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

TW:6739 and its peers over the selected period
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%

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

Grade Upon Technology Corp. AI Stock Analysis