Eternal Precision Mechanics Co., Ltd. AI Stock Analysis
Eternal Precision Mechanics Co., Ltd. (7795) AI Stock Analysis
Eternal Precision Mechanics Co., Ltd.
(TWSE:7795)
The overall score of 41 reflects a high-risk profile. The most significant factor is the company's deeply negative operating and free cash flow, which is an unsustainable trend that overshadows a strong balance sheet. This financial weakness is confirmed by a bearish technical trend, with the stock in a clear downtrend and showing weak momentum. An extremely high P/E ratio adds valuation risk, as the stock is expensively priced for a business in a cyclical downturn. The primary mitigant is the company's conservative, low-debt balance sheet, which provides a runway to navigate the current challenges.
Eternal Precision Mechanics Co., Ltd. (7795) vs. SPDR S&P 500 ETF (SPY)
- Market Cap
- TWD 28.38B
- Dividend Yield
- 0.58%
- Average Volume (3M)
- 1.10M
- Price to Earnings (P/E)
- 152.5
- Beta (1Y)
- 1.25
- Revenue Growth
- ―
- EPS Growth
- ―
- Country
- TW
- Employees
- 120
- Sector
- General
- Sector Strength
- 55
- Industry
- Industrial - Machinery
Eternal Precision Mechanics Co., Ltd. Business Overview & Revenue Model
Company Description
Eternal Precision Mechanics Co., Ltd. is a Taiwan-based company that produces and supplies sophisticated vacuum lamination equipment to markets around the world. Their advanced machinery plays a vital role in various cutting-edge technological sector...
Eternal Precision Mechanics Co., Ltd. Financial Statement Overview
Summary
Financial performance is under significant pressure. The income statement shows a cyclical downturn with declining revenue and compressed margins (Score: 42). Critically, cash flow has turned deeply negative, with the company burning cash in the TTM period (Score: 18). These severe weaknesses are partially offset by a strong, deleveraged balance sheet (Score: 72), which provides a financial buffer. The overall financial health is precarious due to the unsustainable cash burn.
Income Statement
42NeutralBalance Sheet
72PositiveCash Flow
18Very Negative| Breakdown | TTM | Dec 2025 | Dec 2024 | Dec 2023 | Dec 2022 | Dec 2021 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 1.92B | 1.90B | 2.23B | 2.36B | 3.88B | 2.96B |
| Gross Profit | 808.29M | 850.21M | 995.67M | 1.06B | 1.90B | 1.35B |
| EBITDA | 426.13M | 498.86M | 647.02M | 641.34M | 1.38B | 1.03B |
| Net Income | 177.89M | 219.97M | 298.75M | 295.56M | 285.22M | 510.76M |
Balance Sheet | ||||||
| Total Assets | 4.02B | 2.58B | 3.20B | 3.86B | 3.47B | 3.19B |
| Cash, Cash Equivalents and Short-Term Investments | 2.34B | 1.13B | 1.72B | 1.86B | 1.07B | 667.65M |
| Total Debt | 176.82M | 395.62M | 597.42M | 1.13B | 1.32B | 153.51M |
| Total Liabilities | 1.17B | 993.37M | 1.60B | 2.36B | 2.61B | 1.36B |
| Stockholders Equity | 2.84B | 1.59B | 1.61B | 1.50B | 859.63M | 1.83B |
Cash Flow | ||||||
| Free Cash Flow | -15.10M | -129.82M | 572.29M | 597.84M | 675.46M | 500.64M |
| Operating Cash Flow | 37.55M | -92.87M | 582.98M | 628.05M | 705.98M | 578.67M |
| Investing Cash Flow | -49.76M | -36.47M | -9.95M | 105.13M | -30.32M | -46.17M |
| Financing Cash Flow | 901.05M | -457.04M | -658.42M | 182.28M | -228.08M | -246.09M |
Eternal Precision Mechanics Co., Ltd. Peers Comparison
Overall Rating
TW:458375Outperform
TW:667066Neutral
TW:664064Neutral
TW:658463Neutral
TW:246444Neutral- TW:779541Neutral
Financial Indicators
| Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
| TW:4583 | 75Outperform | TWD 27.58B | 24.59 | ― | 2.84% | 13.85% | 24.76% |
| TW:6670 | 66Neutral | TWD 36.24B | 10.80 | ― | 6.06% | 10.09% | 6.62% |
| TW:6640 | 64Neutral | TWD 22.20B | 38.13 | ― | 1.79% | 38.95% | 50.60% |
| TW:6584 | 63Neutral | TWD 22.35B | 29.73 | ― | 0.75% | 44.48% | 204.25% |
| Sector * | 55Neutral | $6.65B | 3.83 | -15.92% | 6.20% | 10.91% | 7.18% |
| TW:2464 | 44Neutral | TWD 35.47B | 49.24 | ― | 0.29% | 19.16% | ― |
| TW:7795 | 41Neutral | TWD 28.85B | 152.48 | ― | 0.58% | ― | ― |
* General Sector Average
Performance Comparison
| Show on chart | Ticker | Company Name | Price | Change | % Change |
|---|---|---|---|---|---|
| TW:7795 | Eternal Precision Mechanics Co., Ltd. | 344.50 | 145.52 | 73.13% | |
| TW:2464 | Mirle Automation Corp. | 154.50 | 93.13 | 151.75% | |
| TW:4583 | Apex Dynamics, Inc. | 340.00 | -323.09 | -48.72% | |
| TW:6584 | NAN JUEN INTERNATIONAL CO., LTD. | 303.50 | -11.25 | -3.58% | |
| TW:6640 | Gallant Micro Machining Co. Ltd. | 795.00 | 208.00 | 35.44% | |
| TW:6670 | Fusheng Precision Co. Ltd. | 267.00 | 37.07 | 16.12% |
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