AV Tech Corporation (8072) AI Stock Analysis

AV Tech Corporation

(TWSE:8072)

Select Model

Rating:65Neutral

Price Target:TWD 24.50▲(4.26% Upside)

Action:initiatedcoverage

Date:11/10/26

Strong financial performance from a debt-free balance sheet and recovering profitability is the primary driver, with attractive valuation providing further support; bearish technical signals are the main constraint.

Positive Factors

Conservative Balance SheetEssentially no leverage and a substantial equity base provide meaningful resilience during weaker operating periods. This financial flexibility can reduce refinancing pressure, support continued investment, and give management more room to navigate cyclical demand without relying heavily on external funding.

Negative Factors

Negative Cash ConversionThe sharp reversal in operating cash flow creates a meaningful disconnect between reported earnings and cash generation. If the mismatch persists, the company may have less internally generated funding for investment, dividends, or other obligations, making working-capital management an important ongoing risk.

AV Tech Corporation (8072) vs. SPDR S&P 500 ETF (SPY)

Market Cap: TWD 1.93B
Dividend Yield: 4.26%
Average Volume (3M): 158.34K
Price to Earnings (P/E): 14.7
Beta (1Y): 0.42
Revenue Growth: 27.49%
EPS Growth: 64.44%
Country: TW
Employees: 90
Sector: General
Sector Strength: 55
Industry: Technology Distributors

AV Tech Corporation Business Overview & Revenue Model

Company Description

AV TECH Corporation manufactures and sells surveillance products in Taiwan. The company offers network recorders, IP cameras and recorder, HD CCTV recorders and cameras, and peripherals, as well as PoE switches products. It also provides central mana...

AV Tech Corporation Financial Statement Overview

Summary

Solid revenue and EBIT recovery supported by an exceptionally strong debt-free balance sheet, though volatile cash flows and fluctuating revenues limit consistency.

Income Statement

68Positive

Balance Sheet

94Very Positive

Cash Flow

42Neutral

Financial statement breakdown
Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	1.44B	1.28B	938.84M	1.16B	1.23B	1.36B
Gross Profit	233.48M	211.48M	161.59M	207.53M	223.40M	226.39M
EBITDA	82.25M	67.28M	133.64M	23.88M	38.23M	71.16M
Net Income	132.46M	88.99M	100.18M	58.60M	94.57M	30.97M
Balance Sheet
Total Assets	2.74B	2.64B	2.62B	2.49B	2.53B	2.59B
Cash, Cash Equivalents and Short-Term Investments	1.12B	1.10B	1.25B	1.17B	1.21B	1.13B
Total Debt	0	0	0	0	0	0
Total Liabilities	364.11M	255.07M	253.87M	176.06M	168.79M	311.22M
Stockholders Equity	2.28B	2.30B	2.29B	2.24B	2.26B	2.19B
Cash Flow
Free Cash Flow	-66.91M	-68.79M	96.35M	238.62M	55.31M	-2.12M
Operating Cash Flow	-17.66M	-68.79M	97.45M	239.61M	56.16M	1.66M
Investing Cash Flow	78.70M	-208.13M	223.61M	-442.97M	-15.05M	70.48M
Financing Cash Flow	-81.73M	-90.42M	-67.87M	-91.40M	-24.11M	-19.85M

AV Tech Corporation Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

TW:8072 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
TW:8072	65Neutral	TWD 1.85B	14.69	―	4.26%	27.49%	64.44%
TW:3284	62Neutral	TWD 1.84B	7.08	―	2.92%	8.49%	51.70%
TW:8487	60Neutral	TWD 1.64B	11.81	―	7.45%	42.93%	16.45%
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
TW:8089	54Neutral	TWD 1.98B	-12.87	―	3.30%	-67.55%	-168.26%
TW:8047	41Neutral	TWD 1.82B	-55.87	―	―	40.63%	-149.65%
TW:5484	33Underperform	TWD 2.03B	23.32	―	―	77.09%	―

* General Sector Average

Performance Comparison

TW:8072 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
TW:8072	AV Tech Corporation	23.50	-7.73	-24.76%
TW:3284	Top High Image Corp.	17.15	-5.36	-23.79%
TW:5484	EverFocus Electronics Co. Ltd.	30.80	-6.00	-16.30%
TW:8047	Great Computer Corp.	51.40	2.59	5.30%
TW:8089	Comtrend Corp	32.90	1.90	6.13%
TW:8487	ELTA Technology Co., Ltd.	64.50	-7.33	-10.20%

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

AV Tech Corporation AI Stock Analysis