Aurona Industries, Inc. (8074) AI Stock Analysis

Aurona Industries, Inc.

(TPEx:8074)

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Rating:45Neutral

Price Target:TWD 39.00▼(-17.72% Downside)

Action:initiatedcoverage

Date:11/10/26

The overall score is constrained by significant financial risk and weak technicals. The primary concern is the company's poor cash generation, with deeply negative free cash flow and rising debt levels, which overshadows strong income statement growth. Technical analysis shows the stock in a clear downtrend with oversold momentum. A reasonable P/E ratio and dividend yield provide some support but are not enough to offset the fundamental cash flow and leverage risks.

Positive Factors

Revenue RecoveryThe strong 2025 revenue rebound indicates improving demand or volume after the earlier downturn. If this recovery persists, greater scale can support operating leverage, strengthen market presence, and provide a broader base for future earnings growth.

Negative Factors

Negative Free Cash FlowPersistently negative free cash flow means reported profits are not currently translating into cash available for debt reduction, dividends, or reinvestment. If the shortfall continues, the company may need additional financing and could face reduced flexibility in allocating capital.

Aurona Industries, Inc. (8074) vs. SPDR S&P 500 ETF (SPY)

Market Cap: TWD 3.77B
Dividend Yield: 2.27%
Average Volume (3M): 800.75K
Price to Earnings (P/E): 25.6
Beta (1Y): 1.36
Revenue Growth: 17.54%
EPS Growth: 69.47%
Country: TW
Employees: 80
Sector: General
Sector Strength: 55
Industry: Hardware, Equipment & Parts

Aurona Industries, Inc. Business Overview & Revenue Model

Company Description

Aurona Industries, Inc. is a Taiwan-based company specializing in the production, processing, and distribution of printed circuit boards (PCBs), various insulation materials, and decorative laminates. The company offers a comprehensive range of produ...

Aurona Industries, Inc. Financial Statement Overview

Summary

Financial performance is mixed. The income statement shows strong revenue growth and expanding margins, but the balance sheet reveals rising leverage (debt-to-equity up to 0.86) and the cash flow statement is a major concern with deeply negative free cash flow of -$190.5M and poor cash conversion. The high-investment profile strains overall financial health.

Income Statement

62Positive

Balance Sheet

45Neutral

Cash Flow

30Negative

Financial statement breakdown
Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	1.45B	1.31B	1.26B	1.14B	1.37B	1.39B
Gross Profit	369.14M	300.38M	288.87M	222.43M	200.91M	288.38M
EBITDA	237.36M	184.23M	203.34M	165.18M	534.16M	184.87M
Net Income	160.44M	109.03M	94.94M	56.48M	281.27M	76.32M
Balance Sheet
Total Assets	4.10B	3.28B	2.83B	2.48B	2.97B	2.64B
Cash, Cash Equivalents and Short-Term Investments	1.28B	773.72M	590.75M	743.07M	1.00B	698.40M
Total Debt	1.63B	1.36B	934.11M	677.02M	971.40M	992.00M
Total Liabilities	2.00B	1.63B	1.24B	936.81M	1.36B	1.23B
Stockholders Equity	2.04B	1.59B	1.54B	1.50B	1.57B	1.37B
Cash Flow
Free Cash Flow	-160.96M	-190.49M	-263.07M	23.16M	118.71M	83.96M
Operating Cash Flow	148.23M	181.38M	75.14M	136.52M	166.23M	103.51M
Investing Cash Flow	-233.61M	-387.10M	-415.57M	-10.35M	304.93M	-153.93M
Financing Cash Flow	444.50M	348.53M	179.02M	-416.32M	-166.28M	174.70M

Aurona Industries, Inc. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

TW:8074 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
TW:6266	63Neutral	TWD 3.32B	11.17	―	8.30%	-2.31%	-10.04%
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
TW:8183	47Neutral	TWD 3.39B	8.15	―	2.84%	4.51%	64.07%
TW:8074	45Neutral	TWD 3.84B	25.59	―	2.27%	17.54%	69.47%
TW:6126	44Neutral	TWD 3.40B	37.25	―	2.34%	43.73%	-23.83%
TW:1595	39Underperform	TWD 3.65B	-42.76	―	0.73%	22.29%	20.09%

* General Sector Average

Performance Comparison

TW:8074 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
TW:8074	Aurona Industries, Inc.	47.40	14.09	42.29%
TW:1595	Chime Ball Technology Co., Ltd.	60.80	24.18	66.03%
TW:6126	Singatron Enterprise Co. Ltd.	25.45	-5.33	-17.31%
TW:6266	Top Union Electronics Corp.	21.10	-6.30	-22.98%
TW:6775	Entire Technology Co Ltd	28.30	-0.89	-3.05%
TW:8183	Info-Tek Corporation	28.20	-5.73	-16.88%

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

Aurona Industries, Inc. AI Stock Analysis