Ability Enterprise Co., Ltd.

Ability Enterprise Co., Ltd.

TTWSE:2374
63.80
TWD
-2.70
(-4.06%)
3.32EPS
22.39P/E
25.35BMarket Cap
Ability Enterprise Co., Ltd.
TWSE:2374
(Taiwan Stock Exchange)

Recent

price

63.80

P/E

ratio

22.39

div

yld

- -

ROIC.AI

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
TTM
TWD
174.69
157.1
143.86
88.14
46.34
42.07
35.2
35.43
24.04
20.75
10.84
11.26
16.59
15.38
19.16
30.58
36.31
Revenue per Share
7.98
3.62
4.33
1.6
0.3
1.52
1.24
0.69
-1.46
-1.26
-1.45
2.15
0.42
0.86
1.69
2.43
3.35
Basic EPS, GAAP
0.9
4.88
0.92
9.22
2.76
1.85
-0.98
-0.38
-1.49
1.41
-1.44
-2.43
0.74
1.83
0.15
-2.04
-2.38
Free Cash Flow per Basic Share
5.32
4.45
2.67
3.26
1.9
- -
1.36
0.8
0.71
0.44
0.27
0.44
0.9
0.4
0.8
0.54
- -
Dividend per Share
33.72
32.24
33.61
32.35
30.88
26.92
26.09
26.81
22.86
20.44
17.69
19.51
19.28
19.93
21.73
24.63
26.41
Book Value per Share
33.71
32.17
33.54
32.31
30.85
26.88
26.08
26.8
22.36
20.18
17.66
19.48
19.26
19.91
21.68
24.59
26.36
Tangible Book Value per Share
296
301
302
303
522
458
313
316
318
318
318
318
319
321
323
324
327
Basic Weighted Avg Shares
51,753
47,213
43,421
26,711
24,180
19,254
11,006
11,202
7,635
6,591
3,442
3,575
5,286
4,933
6,183
9,908
11,874
Sales/Revenue/Turnover
5
2.73
3.28
1.4
0.44
3.16
0.77
0.58
-9.58
-6.57
-17.9
-9.15
-0.17
2.1
5.92
8.94
9.32
Operating Margin (%)
586
618
799
977
828
495
404
344
363
266
247
215
214
217
242
258
272
Depreciation Expense
2,365
1,089
1,307
484
155
697
386
218
-463
-399
-460
684
135
275
546
788
1,095
Net Income, GAAP
18.12
30.56
23.65
19.34
20.33
15.66
11.96
9.59
- -
- -
- -
21.85
15.88
19.68
18.66
21.02
17.3
Effective Tax Rate (%)
4.57
2.31
3.01
1.81
0.64
3.62
3.51
1.94
-6.06
-6.06
-13.36
19.13
2.56
5.57
8.82
7.95
9.23
Profit Margin (%)
4,891
5,187
4,349
4,207
4,235
3,615
3,094
2,842
2,348
1,741
1,019
2,307
2,548
2,464
2,004
2,138
3,119
Working Capital
1,374
1,792
231
280
160
- -
- -
- -
- -
- -
20
5
12
38
19
11
277
LT Debt
10,036
9,929
10,190
9,781
9,860
8,735
8,495
8,706
7,523
6,759
5,896
6,617
6,594
6,754
7,360
8,306
9,216
Total Equity
18.7
7.01
8.38
2.7
0.77
5.12
0.82
0.65
- -
- -
- -
-3.64
-0.28
1.39
3.94
8.29
10.46
Return on Invested Capital (%)
21.79
9.6
12.96
5.17
1.41
5.42
3.8
2.62
- -
- -
- -
9.23
1.47
4.45
7.63
10.02
12.82
Return on Capital (%)
24.47
11.05
13.18
4.86
1.57
7.57
4.58
2.59
-5.87
-5.81
-7.59
11.46
2.16
4.33
8.07
10.43
13.96
Return on Common Equity (%)

Capital Structure

TWD

•

in mil. unless spec.
Dec'25
Mar'26
Jun'26
ST Debt
540
525
379
LT Borrowings
- -
266
268
LT Finance Leases
11
10
9
Preferred Equity and Hybrid Capital
- -
- -
- -
Shares Outstanding
326
337
338
Market Capitalization
25,187
22,450
25,349

Working Capital

TWD

•

in mil. unless spec.
Dec'25
Mar'26
Jun'26
Total Current Assets
6,190
7,417
8,439
Cash, Cash Equivalents & STI
1,820
2,932
2,594
Accounts Receivable, Net
2,078
1,645
1,946
Inventories
2,108
2,621
3,682
Total Current Liabilities
4,052
3,906
5,321
Payables & Accruals
- -
- -
- -
ST Debt
540
525
379
Deferred Revenue
- -
- -
- -

Growth Rates

TWD

•

in mil. unless spec.

(avg. rate of change)

10 years
5 years
1 year
Total Equity
-0.07%
7.22%
12.84%
Free Cash Flow
-180.89%
-302.54%
-1,506.82%
Net Income, GAAP
-48.27%
-16.61%
44.42%
Sales/Revenue/Turnover
-0.37%
26.12%
60.25%
Total Cash Common Dividend
- -
36.49%
-32.91%

Quarterly Revenue

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
1,260
1,535
1,711
1,677
6,183
2025
1,492
2,334
2,744
3,338
9,908
2026
2,656
3,136
- -
- -
- -

Quarterly Earnings Per Share

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
0.47
0.45
0.43
0.34
1.69
2025
0.27
0.36
0.89
0.92
2.43
2026
0.73
0.82
- -
- -
- -

Quarterly Dividends Per Share

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
- -
- -
- -
- -
0.8
2025
- -
- -
- -
- -
0.54
2026
- -
- -
- -
- -
- -
Business
Ability Enterprise Co., Ltd. (2374.TW) manufactures and sells digital imaging devices and optical components as a leading original design manufacturer and original equipment manufacturer serving global markets. The company offers lens and camera modules, edge AI cameras and AIoT sensors, automotive camera products including in-cabin monitoring and advanced driver assistance system cameras as well as camera monitor systems, security devices, smart home applications, machine vision systems, live video broadcasting systems, and cloud solutions; it integrates optics, mechanics, acoustics, electronics, and software for applications in smart cities, transportation, factories, retail, healthcare, and smart driving. Founded in 1965 and headquartered in New Taipei City, Taiwan, Ability Enterprise operates production facilities in Taiwan, China, Vietnam, and Japan, with a focus on R&D investing over 10% of annual budget and securing 42 patents in the last three years through strategic partnerships advancing AI recognition, 3D time-of-flight measurement, and millimeter-wave radar. Recent developments include the acquisition of an additional 40% equity interest in subsidiary ABILITY on June 30, 2024 to strengthen operational control, development of new system-on-chip integrating neural network engines as of November 2025, and launches of innovative AI drive recorder cameras and full-featured automatic number plate recognition-ready cameras in 2024.