Eternal Precision Mechanics Co., Ltd.

Eternal Precision Mechanics Co., Ltd.

TTWSE:7795
409.50
TWD
-15.50
(-3.65%)
2.39EPS
232.67P/E
43.83BMarket Cap
Nov 12Next Earn
2021 Y
2022 Y
2023 Y
2024 Y
2025 Y
TTM
Revenue per Share
41.86
235.63
38.42
31.54
26.8
25.83
Basic EPS, GAAP
- -
17.33
4.81
4.22
3.11
2.39
Free Cash Flow per Basic Share
7.05
41.04
9.73
8.08
-1.83
-0.2
Dividend per Share
- -
- -
2.93
2.17
3
- -
Book Value per Share
25.77
12.14
21.18
22.69
22.44
36.05
Tangible Book Value per Share
25.27
11.63
20.72
22.24
22
35.67
Basic Weighted Avg Shares
71
16
61
71
71
74
Sales/Revenue/Turnover
2,964
3,878
2,361
2,234
1,898
1,923
Operating Margin (%)
31.41
33
23.24
25.78
21.06
17.49
Depreciation Expense
84
71
76
76
74
74
Net Income, GAAP
- -
285
296
299
220
178
Effective Tax Rate (%)
45.82
30.62
46.25
46.61
47.06
49.46
Profit Margin (%)
- -
7.35
12.52
13.37
11.59
9.25
Working Capital
1,972
1,795
2,098
1,580
1,568
2,819
LT Debt
98
1,178
816
88
70
78
Total Equity
1,825
860
1,500
1,607
1,589
2,842
Return on Invested Capital (%)
- -
38.16
11.76
12.15
9.96
6.81
Return on Capital (%)
- -
-15.54
12.63
12.61
10.73
7.4
Return on Common Equity (%)
- -
21.25
25.05
19.23
13.76
8.24

Capital Structure

TWD

•

in mil. unless spec.
Dec'25
Mar'26
Jun'26
ST Debt
326
336
99
LT Borrowings
- -
- -
- -
LT Finance Leases
70
63
78
Preferred Equity and Hybrid Capital
- -
- -
- -
Shares Outstanding
71
79
79
Market Capitalization
- -
26,605
43,829

Working Capital

TWD

•

in mil. unless spec.
Dec'25
Mar'26
Jun'26
Total Current Assets
2,268
3,863
3,667
Cash, Cash Equivalents & STI
1,132
2,814
2,344
Accounts Receivable, Net
459
333
414
Inventories
566
623
807
Total Current Liabilities
700
1,062
847
Payables & Accruals
- -
- -
- -
ST Debt
326
336
99
Deferred Revenue
- -
- -
- -

Growth Rates

TWD

•

in mil. unless spec.

(avg. rate of change)

10 years
5 years
1 year
Total Equity
- -
- -
-1.12%
Free Cash Flow
- -
- -
-122.68%
Net Income, GAAP
- -
- -
-26.37%
Sales/Revenue/Turnover
- -
- -
-15.04%
Total Cash Common Dividend
- -
- -
38%

Quarterly Revenue

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
- -
547
514
498
2,234
2025
506
359
398
635
1,898
2026
418
472
- -
- -
- -

Quarterly Earnings Per Share

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
- -
0.87
0.84
0.99
4.22
2025
0.89
0.68
0.43
1.11
3.11
2026
0.21
0.67
- -
- -
- -

Quarterly Dividends Per Share

TWD

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
- -
- -
- -
- -
2.17
2025
- -
- -
- -
- -
3
2026
- -
- -
- -
- -
- -

Company Description

CEO
Iwata Kazutoshi
Full Time Employees
120
Sector
Producer manufacturing
Industry
Industrial machinery
Address
No. 30, Yumin Street Kaohsiung City KHH Taiwan
IPO Date
Jan 16, 2026
Business
Eternal Precision Mechanics Co., Ltd. is a Kaohsiung, Taiwan-based manufacturer and supplier of high-end semiconductor packaging equipment, specializing in vacuum laminators for ABF substrates and related advanced packaging processes. Main products and services - Vacuum laminators for ABF substrates: fully automated and semi-automated systems designed for advanced packaging workflows. - Ancillary equipment and integration solutions: process interfaces, film cutting and pre-laminating components, and modular equipment suitable for back-end packaging lines. - Custom process development and equipment validation: collaborative services that tailor equipment capabilities to specific ABF, FC-BGA, FC-CSP, PLP, and other advanced packaging applications. - After-sales support and service packages: spare parts, on-site installation, commissioning, preventive maintenance, and technical support to ensure uptime and performance. - Equipment-plus-process services model: end-to-end offerings combining hardware with process development, optimization, and mass-production support. Latest major company changes - Strategic partnerships and ecosystem development: enters alliances with material suppliers and key process developers to expand material compatibility testing and new process validations for ABF and advanced packaging technologies. - Market expansion and regional service footprint: broadens service locations in major semiconductor hubs (including markets in China and Japan) to provide real-time technical support and faster response times. - Company formation and corporate restructuring: established as a standalone entity with global aspirations, augmenting its parent group’s capabilities in high-precision back-end packaging equipment. - New product validations and process integration offerings: accelerates deployment of fully automated and semi-automated laminator systems with enhanced compatibility for FC-BGA, FC-CSP, PLP, and related packaging architectures. - Revenue and customer base growth initiatives: focuses on securing long-term collaboration with leading substrate and packaging manufacturers through an equipment-plus-service model that emphasizes process development and mass-production readiness. Additional context - Industry and segments: semiconductor equipment, advanced packaging, back-end process tooling. - Target markets: semiconductor manufacturers and packaging houses globally, with emphasis on AI, high-performance computing, 5G, and automotive electronics applications. - Geographic operations: headquarters in Kaohsiung, Taiwan; service and support presence in major semiconductor ecosystems across Asia with international shipments and customer support. - Founding year and headquarters: founded in 2011; headquarters located in Kaohsiung, Taiwan. - Subsidiaries/parent: operates as a specialized equipment unit within the Eternal Materials ecosystem, leveraging collaboration with group entities for process and materials integration.