Eagle Cold Storage Enterprise Co., Ltd. AI Stock Analysis
Eagle Cold Storage Enterprise Co., Ltd. (8905) AI Stock Analysis
Eagle Cold Storage Enterprise Co., Ltd.
(TPEx:8905)
Eagle Cold Storage scores in the mid-range, held back primarily by weakening operating performance: margins have compressed sharply, net income has fallen about 76% from its 2023 peak, revenue shows no growth driver, and ROE has slipped to 2.6%. A conservatively financed balance sheet (78% equity-funded, 0.22 debt-to-equity) and a recovery in operating and free cash flow provide meaningful downside protection. Technicals are supportive, with the share price above all key moving averages and positive MACD momentum. The main offsetting risk is valuation — a P/E near 42 against depressed earnings leaves little cushion, with a ~2.0% dividend yield only partially compensating.
Eagle Cold Storage Enterprise Co., Ltd. (8905) vs. SPDR S&P 500 ETF (SPY)
- Market Cap
- TWD 4.06B
- Dividend Yield
- 1.99%
- Average Volume (3M)
- 9,356
- Price to Earnings (P/E)
- 41.9
- Beta (1Y)
- 0.06
- Revenue Growth
- 10.41%
- EPS Growth
- -5.43%
- Country
- TW
- Employees
- 150
- Sector
- General
- Sector Strength
- 55
- Industry
- Packaged Foods
Eagle Cold Storage Enterprise Co., Ltd. Business Overview & Revenue Model
Company Description
Eagle Cold Storage Enterprise Co., Ltd., along with its various subsidiaries, is a Taiwanese company primarily engaged in the preparation and commercialization of fresh produce and frozen meat products. Its operations are structured into three main d...
Eagle Cold Storage Enterprise Co., Ltd. Financial Statement Overview
Summary
A strong balance sheet is offset by clearly deteriorating earnings. Equity funds roughly 78% of assets with a conservative 0.22 debt-to-equity ratio, providing downside protection and financial flexibility (Balance Sheet 74). However, the income statement is weak (36): revenue is stagnant in the NT$2.0–2.8bn range, gross margin has fallen from 17.5% in 2023 to 9.8%, and net income has dropped roughly 76% from its 2023 peak to NT$70m, pushing ROE down to just 2.6%. Cash flow is the bright spot in the near term (60), with operating cash flow rebounding to NT$250m and free cash flow turning positive at NT$97m, though both remain far below 2021–2023 levels and swing widely year to year.
Income Statement
36NegativeBalance Sheet
74PositiveCash Flow
60Neutral| Breakdown | TTM | Dec 2025 | Dec 2024 | Dec 2023 | Dec 2022 | Dec 2021 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 2.23B | 2.10B | 2.05B | 2.82B | 2.26B | 2.47B |
| Gross Profit | 247.93M | 205.14M | 318.14M | 492.44M | 259.74M | 432.68M |
| EBITDA | 202.90M | 187.18M | 316.89M | 442.02M | 238.94M | 409.21M |
| Net Income | 96.88M | 70.10M | 156.00M | 288.20M | 132.02M | 291.76M |
Balance Sheet | ||||||
| Total Assets | 3.69B | 3.50B | 3.51B | 3.46B | 3.67B | 3.70B |
| Cash, Cash Equivalents and Short-Term Investments | 299.79M | 284.41M | 338.23M | 655.80M | 450.36M | 555.38M |
| Total Debt | 623.69M | 592.63M | 544.86M | 400.98M | 386.55M | 569.65M |
| Total Liabilities | 951.12M | 764.85M | 737.69M | 628.22M | 1.06B | 1.01B |
| Stockholders Equity | 2.74B | 2.74B | 2.77B | 2.83B | 2.61B | 2.70B |
Cash Flow | ||||||
| Free Cash Flow | 247.23M | 97.43M | -89.28M | 490.53M | 307.23M | 641.15M |
| Operating Cash Flow | 293.94M | 250.05M | 42.14M | 609.26M | 409.07M | 699.23M |
| Investing Cash Flow | -51.65M | -170.55M | -278.48M | -146.56M | -105.37M | -60.63M |
| Financing Cash Flow | -95.04M | -133.33M | -81.23M | -233.45M | -405.29M | -514.90M |
Eagle Cold Storage Enterprise Co., Ltd. Peers Comparison
Overall Rating
TW:275570Outperform- TW:890556Neutral
TW:836752Neutral
TW:121946Neutral
TW:121744Neutral
Financial Indicators
| Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
| TW:2755 | 70Outperform | TWD 4.12B | 14.26 | ― | 3.98% | 19.14% | 22.20% |
| TW:8905 | 56Neutral | TWD 4.11B | 41.88 | ― | 1.99% | 10.41% | -5.43% |
| Sector * | 55Neutral | $6.65B | 3.83 | -15.92% | 6.20% | 10.91% | 7.18% |
| TW:8367 | 52Neutral | TWD 3.82B | 12.39 | ― | 6.88% | 6.77% | -1.08% |
| TW:1219 | 46Neutral | TWD 3.82B | -21.96 | ― | 4.46% | -1.38% | -285.88% |
| TW:1217 | 44Neutral | TWD 4.61B | 14.35 | ― | 2.68% | -0.12% | 142.66% |
* General Sector Average
Performance Comparison
| Show on chart | Ticker | Company Name | Price | Change | % Change |
|---|---|---|---|---|---|
| TW:8905 | Eagle Cold Storage Enterprise Co., Ltd. | 35.60 | 5.28 | 17.41% | |
| TW:1217 | AGV Products Corp. | 9.33 | -0.62 | -6.25% | |
| TW:1219 | Fwusow Industry Co. Ltd. | 11.20 | -1.92 | -14.66% | |
| TW:2755 | YoungQin International Co. Ltd. | 88.00 | -8.98 | -9.26% | |
| TW:7867 | Test Rite Retail Co., Ltd. | 42.60 | -6.10 | -12.52% | |
| TW:8367 | Chien Shing Harbour Service Co. Ltd. | 41.40 | 0.17 | 0.42% |
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