Lingsen Precision Industries, Ltd.

Lingsen Precision Industries, Ltd.

TTWSE:2369
28.80
TWD
-0.90
(-3.03%)
-0.13EPS
14.68BMarket Cap
Nov 09Next Earn
2013 Y
2014 Y
2015 Y
2016 Y
2017 Y
2018 Y
2019 Y
2020 Y
2021 Y
2022 Y
2023 Y
2024 Y
2025 Y
TTM
Revenue per Share
16.15
15.85
14.72
15.02
16.19
14
12.6
14.61
20.76
16.08
14.83
14.35
14.84
17.82
Basic EPS, GAAP
0.97
0.5
-0.21
0.62
0.35
-0.55
-1.47
-0.44
2.35
0.56
-0.42
-0.45
-1.05
-0.1
Free Cash Flow per Basic Share
-0.56
-2.33
-0.14
1.1
1.04
0.61
0.35
0.3
-0.47
0.69
0.87
1.07
-1.11
-1.27
Dividend per Share
0.71
0.71
0.53
0.26
0.5
0.5
0.2
- -
- -
1.29
0.3
0.3
0.3
- -
Book Value per Share
16.74
16.9
16.21
16.48
16.27
15.37
13.69
13.21
15.63
15.25
14.55
14.1
12.82
13.13
Tangible Book Value per Share
16.74
16.9
16.21
16.48
16.27
15.37
13.69
13.21
15.63
15.25
14.55
14.1
12.82
13.13
Basic Weighted Avg Shares
374
374
374
374
374
374
374
373
372
373
374
374
374
366
Sales/Revenue/Turnover
6,048
5,936
5,510
5,622
6,064
5,243
4,719
5,458
7,733
6,007
5,553
5,373
5,558
6,519
Operating Margin (%)
6.17
3.66
-1.08
2.19
2.11
-5.26
-12.01
-3
11.5
0.63
-2.51
-7.13
-8.17
-1.28
Depreciation Expense
1,011
1,008
1,082
1,009
976
960
902
825
762
750
798
744
645
642
Net Income, GAAP
361
187
-79
233
131
-207
-552
-164
874
207
-156
-168
-394
-36
Effective Tax Rate (%)
17.4
24.66
- -
- -
29.46
- -
- -
- -
10.06
- -
- -
- -
- -
- -
Profit Margin (%)
5.98
3.15
-1.44
4.15
2.16
-3.95
-11.7
-3.01
11.3
3.45
-2.82
-3.13
-7.09
-0.56
Working Capital
1,485
1,578
2,131
2,938
2,587
2,178
2,018
1,963
2,638
2,182
1,997
2,183
2,221
2,356
LT Debt
258
1,318
1,705
1,481
1,100
767
1,070
730
1,079
1,139
782
576
966
936
Total Equity
6,535
6,595
6,232
6,331
6,265
5,940
5,311
5,134
6,097
5,949
5,681
5,480
4,978
5,094
Return on Invested Capital (%)
4.29
1.97
- -
- -
1.05
- -
- -
- -
12.06
- -
- -
- -
- -
- -
Return on Capital (%)
5.31
2.53
- -
- -
1.61
- -
- -
- -
11.47
- -
- -
- -
- -
- -
Return on Common Equity (%)
5.74
2.92
-1.27
3.81
2.14
-3.5
-10.15
-3.26
16.18
3.58
-2.8
-3.14
-7.82
-0.74

Capital Structure

TWD

•

in mil. unless spec.
Dec'25
Mar'26
Jun'26
ST Debt
521
428
527
LT Borrowings
834
857
804
LT Finance Leases
132
132
133
Preferred Equity and Hybrid Capital
- -
- -
- -
Shares Outstanding
374
374
374
Market Capitalization
8,500
10,541
14,678

Working Capital

TWD

•

in mil. unless spec.
Dec'25
Mar'26
Jun'26
Total Current Assets
3,829
3,844
4,047
Cash, Cash Equivalents & STI
1,767
1,477
1,439
Accounts Receivable, Net
1,342
1,578
1,691
Inventories
353
429
522
Total Current Liabilities
1,607
1,553
1,691
Payables & Accruals
- -
- -
- -
ST Debt
521
428
527
Deferred Revenue
- -
- -
- -

Growth Rates

TWD

•

in mil. unless spec.

(avg. rate of change)

10 years
5 years
1 year
Total Equity
-1.94%
-0.17%
-9.15%
Free Cash Flow
-167.76%
-131.93%
-203.42%
Net Income, GAAP
-134.23%
-148.32%
134.36%
Sales/Revenue/Turnover
1.4%
2.4%
3.45%
Total Cash Common Dividend
- -
- -
- -

Quarterly Revenue

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
1,355
1,370
1,371
1,276
5,373
2025
1,210
1,367
1,439
1,543
5,558
2026
1,689
1,848
- -
- -
- -

Quarterly Earnings Per Share

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
-0.25
0.27
-0.25
-0.22
-0.45
2025
-0.3
-0.36
-0.33
-0.07
-1.05
2026
0.1
0.2
- -
- -
- -

Quarterly Dividends Per Share

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
- -
- -
- -
- -
0.3
2025
- -
- -
- -
- -
0.3
2026
- -
- -
- -
- -
- -

Company Description

CEO
Tse Sung Tsai
Full Time Employees
2,890
Sector
Electronic technology
Industry
Semiconductors
Address
No. 5-1, South 2nd Road Taichung TX Taiwan 42701
IPO Date
Apr 10, 1998
Business
Lingsen Precision Industries, Ltd. (2369.TW) provides integrated circuit packaging and testing services for semiconductors, including assembly, reliability testing, failure analysis, package characterization, and wafer/final test processes. The company manufactures and packages a range of products such as SOP, SSOP, TSOP, TSSOP, PLCC, QFP, TQFP, LQFP, LFBGA, LFLGA, TQFN, VQFN, VSON, UQFN, USON, and others across Dual Family, Quad Family, Under Lead Family, Optics Family, Discrete Family, and MEMS categories; it serves consumer electronics, automotive, memory, communications, power management, sensors, and optoelectronics sectors. Lingsen operates production facilities in Taiwan and historically in China, with global customers in Taiwan, the rest of Asia, Europe, the Americas, and Africa. Founded in 1970 as a joint venture between Mitsubishi Electric Corp. and Dahsen Electronic Industries, Ltd. in Taipei, Taiwan, the company relocated to the Taichung Export Processing Zone in 1973 and reorganized as an independent assembly house; it maintains headquarters at No. 5-1, South 2nd Road, Tanzi District, Taichung, Taiwan, with approximately 2,083 employees. In a significant operational change, Lingsen sold its China-based subsidiary Ningbo Liyuan Technology in early 2024 to Zhejiang Yin'an Enterprise Management Co., Ltd., streamlining its focus on core Taiwanese operations amid shifting semiconductor supply chains. The company reported consolidated revenue of NT$5.37 billion for 2024, reflecting ongoing adaptations in IC packaging demand, and participated in supply chain sustainability collaborations, such as Winbond's low-carbon transformation project in 2023. Lingsen continues to emphasize capacity expansion and technology development for 5G, IoT, AI, sensors, and RF ICs to meet evolving market needs.