EFUN Technology Co.,Ltd

EFUN Technology Co.,Ltd

3523.TWO
EFUN Technology Co.,LtdTW flagTaipei Exchange
15.40
TWD
-0.10
- -
989.57MMarket Cap
EFUN Technology Co.,Ltd
3523.TWO
(Taipei Exchange)

Recent

price

15.40

P/E

ratio

- -

div

yld

- -

ROIC.AI

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
TTM
FRC
81.03
81.18
69.6
54.17
51.37
31.35
17.17
7.08
1.45
2.26
4.73
4.82
2.45
2.89
2.87
- -
1.65
Revenue per Share
-6.44
-2.32
-12.79
-12.76
-22.04
-13.43
-16.44
4.68
-5.78
-2.87
-1.59
-1.95
-2.01
-2.7
-2.22
- -
-1.44
Basic EPS, GAAP
-12.96
-1.02
5.32
-7.81
3.27
-3.11
-7.79
-1.94
-2.45
-2.44
-4.33
-1.15
-2.43
-3.21
-2.8
- -
-1.28
Free Cash Flow per Basic Share
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Dividend per Share
37.27
43.75
31.38
18.73
-13.98
15.35
9.59
14.27
12.45
9.78
9.29
6.73
4.67
2.29
0.02
- -
-1.42
Book Value per Share
86.98
86.63
73.06
62.91
40.79
26.83
10.5
14.78
12.76
10.04
9.55
7.15
4.84
8.96
8.12
- -
6.66
Tangible Book Value per Share
29
29
29
29
29
29
29
29
32
42
54
61
62
63
64
- -
65
Basic Weighted Avg Shares
2,381
2,385
2,013
1,562
1,481
904
495
204
46
96
256
296
151
182
184
107
107
Sales/Revenue/Turnover
-3.53
-5.34
-7.59
-20.84
-30.58
-39.62
-51.6
-84.34
-388.12
-119.78
-32.02
-40.11
-91.47
-82.34
-65.39
-122.86
-122.86
Operating Margin (%)
204
249
280
270
211
161
147
96
80
71
71
65
60
61
58
62
62
Depreciation Expense
-189
-68
-370
-368
-635
-387
-474
135
-184
-122
-86
-120
-124
-169
-143
-93
-93
Net Income, GAAP
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
85.81
Effective Tax Rate (%)
-7.95
-2.86
-18.38
-23.55
-42.89
-42.83
-95.75
66.13
-397.42
-126.73
-33.63
-40.52
-82.12
-93.24
-77.32
-87.15
-87.15
Profit Margin (%)
108
560
96
53
278
-176
-354
-82
-78
-136
-106
152
-5
-160
-236
-337
-337
Working Capital
660
1,351
954
352
700
616
473
333
272
245
365
727
785
844
926
908
908
LT Debt
2,609
2,585
2,150
1,814
1,176
773
303
426
406
426
517
439
299
563
522
430
430
Total Equity
- -
- -
- -
- -
- -
- -
- -
-18.34
- -
- -
- -
- -
- -
- -
- -
- -
- -
Return on Invested Capital (%)
- -
- -
- -
- -
- -
- -
- -
16.97
- -
- -
- -
- -
- -
- -
- -
- -
1.58
Return on Capital (%)
-15.91
-5.73
-33.74
-50.83
- -
- -
-131.82
39.22
-45.57
-30.02
-18.75
-26.16
-35.4
-78.22
-196.06
- -
- -
Return on Common Equity (%)

Capital Structure

FRC

in mil. unless spec.
Jun'25
Sep'25
Dec'25
ST Debt
298
269
428
LT Borrowings
880
914
899
LT Finance Leases
27
17
8
Preferred Equity and Hybrid Capital
- -
- -
- -
Shares Outstanding
64
64
64
Market Capitalization
1,136
1,194
1,226

Working Capital

FRC

in mil. unless spec.
Jun'25
Sep'25
Dec'25
Total Current Assets
107
93
113
Cash, Cash Equivalents & STI
29
53
53
Accounts Receivable, Net
11
9
6
Inventories
26
5
5
Total Current Liabilities
394
389
450
Payables & Accruals
- -
- -
- -
ST Debt
298
269
428
Deferred Revenue
- -
- -
- -

Growth Rates

FRC

in mil. unless spec.

(avg. rate of change)

10 years
5 years
1 year
Total Equity
1.77%
3.25%
-17.67%
Free Cash Flow
28.62%
2.46%
-54.17%
Net Income, GAAP
-37.7%
5.72%
-34.81%
Sales/Revenue/Turnover
3.86%
-10.78%
-42.16%
Total Cash Common Dividend
- -
- -
- -

Quarterly Revenue

FRC

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2023
37
53
52
40
182
2024
77
62
32
13
184
2025
30
18
49
10
107

Quarterly Earnings Per Share

FRC

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2023
-0.75
-0.37
-0.61
- -
-2.7
2024
-0.49
-0.43
-0.61
- -
-2.22
2025
-0.43
-0.59
-0.47
- -
- -

Quarterly Dividends Per Share

FRC

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2023
- -
- -
- -
- -
- -
2024
- -
- -
- -
- -
- -
2025
- -
- -
- -
- -
- -
Business
EFUN Technology Co., Ltd. (3523.TWO) manufactures and sells advanced optical films and related products primarily in Taiwan and internationally. The company produces quantum-dot films; high-brightness 2D/3D home projection screens; ITO transparent conductive films; surface structure diffusion films; anti-fog films; anti-blue light films; anti-electromagnetic wave films; anti-reflective films; water blocking films; NCVM surface decorative films; screen protectors and writing films; light control films and privacy films; nano silver antibacterial films; and anti-bacterial, anti-splash, and anti-epidemic protective gears. It also provides optical coating and electron optical components; film roll-to-roll precision slitting, cutting, and lamination OEM/ODM services; UV coating and casting services; micro-structure mold tooling; and engages in solar photovoltaic construction. Founded in 2000 and headquartered in Tainan City, Taiwan, EFUN Technology operates in the electronic components sector, targeting industries such as displays, medical, automotive, consumer electronics, and general life applications with its high-value-added functional films. In recent years, the company has shifted focus from traditional optical films to high-value-added film manufacturing, leveraging two decades of experience in optical and photovoltaic films to develop new functional products for medical, automotive, and daily needs; it collaborates with US and Japanese firms on innovative films entering the market and expanded solar power installations for carbon reduction under ESG regulations. EFUN listed on the OTC market in 2006 and continues to emphasize open OEM platforms and collaborative innovation to meet market demands.