Reported Earnings • Aug 13
Second quarter 2026 earnings released: EPS: NT$2.06 (vs NT$0.64 in 2Q 2025) Second quarter 2026 results: EPS: NT$2.06 (up from NT$0.64 in 2Q 2025). Revenue: NT$427.7m (up 16% from 2Q 2025). Net income: NT$66.9m (up 219% from 2Q 2025). Profit margin: 16% (up from 5.7% in 2Q 2025). The increase in margin was driven by higher revenue. Upcoming Dividend • Aug 06
Upcoming dividend of NT$4.00 per share Eligible shareholders must have bought the stock before 13 August 2026. Payment date: 28 August 2026. Payout ratio is a comfortable 73% but the company is not cash flow positive. Trailing yield: 2.8%. Lower than top quartile of Taiwanese dividend payers (5.1%). Higher than average of industry peers (1.0%). New Risk • Jul 14
New major risk - Share price stability The company's share price has been highly volatile over the past 3 months. It is more volatile than 90% of Taiwanese stocks, typically moving 12% a week. This is considered a major risk. Share price volatility increases the risk of potential losses in the short-term as the stock tends to have larger drops in price more frequently than other stocks. It may also indicate the stock is highly sensitive to market conditions or economic conditions rather than being sensitive to its own business performance, which may also be inconsistent. Currently, the following risks have been identified for the company: Major Risks Share price has been highly volatile over the past 3 months (12% average weekly change). Earnings have declined by 5.7% per year over the past 5 years. High level of non-cash earnings (21% accrual ratio). Minor Risk Paying a dividend despite having no free cash flows. Valuation Update With 7 Day Price Move • Jul 13
Investor sentiment deteriorates as stock falls 20% After last week's 20% share price decline to NT$171, the stock trades at a trailing P/E ratio of 30.9x. Average trailing P/E is 49x in the Semiconductor industry in Taiwan. Total returns to shareholders of 57% over the past year. Valuation Update With 7 Day Price Move • Jun 17
Investor sentiment improves as stock rises 20% After last week's 20% share price gain to NT$168, the stock trades at a trailing P/E ratio of 30.5x. Average trailing P/E is 45x in the Semiconductor industry in Taiwan. Total returns to shareholders of 31% over the past year. Valuation Update With 7 Day Price Move • May 26
Investor sentiment improves as stock rises 21% After last week's 21% share price gain to NT$184, the stock trades at a trailing P/E ratio of 33.4x. Average trailing P/E is 43x in the Semiconductor industry in Taiwan. Total returns to shareholders of 43% over the past year. Reported Earnings • May 12
First quarter 2026 earnings released: EPS: NT$1.00 (vs NT$1.32 in 1Q 2025) First quarter 2026 results: EPS: NT$1.00. Revenue: NT$330.2m (up 4.5% from 1Q 2025). Net income: NT$46.1m (up 7.0% from 1Q 2025). Profit margin: 14% (in line with 1Q 2025). Valuation Update With 7 Day Price Move • May 08
Investor sentiment improves as stock rises 19% After last week's 19% share price gain to NT$135, the stock trades at a trailing P/E ratio of 24.8x. Average trailing P/E is 44x in the Semiconductor industry in Taiwan. Negligible returns to shareholders over past year. Valuation Update With 7 Day Price Move • Apr 22
Investor sentiment improves as stock rises 19% After last week's 19% share price gain to NT$128, the stock trades at a trailing P/E ratio of 23.5x. Average trailing P/E is 43x in the Semiconductor industry in Taiwan. Total returns to shareholders of 18% over the past year. Valuation Update With 7 Day Price Move • Apr 01
Investor sentiment deteriorates as stock falls 15% After last week's 15% share price decline to NT$107, the stock trades at a trailing P/E ratio of 19.6x. Average trailing P/E is 35x in the Semiconductor industry in Taiwan. Total loss to shareholders of 21% over the past year. Reported Earnings • Mar 15
Full year 2025 earnings released: EPS: NT$5.42 (vs NT$8.39 in FY 2024) Full year 2025 results: EPS: NT$5.42 (down from NT$8.39 in FY 2024). Revenue: NT$1.32b (down 6.1% from FY 2024). Net income: NT$176.5m (down 29% from FY 2024). Profit margin: 13% (down from 18% in FY 2024). The decrease in margin was driven by lower revenue. Ankündigung • Mar 11
Potens Semiconductor Corp., Annual General Meeting, Jun 16, 2026 Potens Semiconductor Corp., Annual General Meeting, Jun 16, 2026, at 10:00 Taipei Standard Time. Location: 14 floor no,168, sec.2 fu hsing 3rd rd., jhubei city, hsinchu county Taiwan Board Change • Mar 09
Less than half of directors are independent There are 9 new directors who have joined the board in the last 3 years. Of these new board members, 4 were independent directors. The company's board is composed of: 9 new directors. No experienced directors. No highly experienced directors. 4 independent directors (5 non-independent directors). Director Han Cheng Huang is the most experienced director on the board, commencing their role in 2023. Independent Director Guo Zhu Ma was the last independent director to join the board, commencing their role in 2024. The following issues are considered to be risks according to the Simply Wall St Risk Model: Minority of independent directors. Lack of board continuity. Lack of experienced directors. New Risk • Dec 10
New major risk - Revenue and earnings growth Earnings have declined by 5.4% per year over the past 5 years. This is considered a major risk. Ultimately, shareholders want to see a good return on their investment and that generally comes from sharing in the company's profits. If profits are declining over an extended period, then in most cases the share price will decline over time unless the company can turn around its fortunes. A trend of falling earnings can be very difficult to turn around. If the company is well already established it may also be a sign the company has matured and is in decline. In addition, if the company pays dividends it will also likely need to reduce or cut them, striking a dual blow to total shareholder returns. Currently, the following risks have been identified for the company: Major Risks Earnings have declined by 5.4% per year over the past 5 years. High level of non-cash earnings (88% accrual ratio). Minor Risks Paying a dividend despite having no free cash flows. Share price has been volatile over the past 3 months (6.6% average weekly change). Market cap is less than US$100m (NT$2.91b market cap, or US$93.3m). Reported Earnings • Nov 13
Third quarter 2025 earnings released: EPS: NT$1.61 (vs NT$1.68 in 3Q 2024) Third quarter 2025 results: EPS: NT$1.61. Revenue: NT$313.4m (down 11% from 3Q 2024). Net income: NT$52.3m (up 5.9% from 3Q 2024). Profit margin: 17% (up from 14% in 3Q 2024). The increase in margin was driven by lower expenses. Revenue is forecast to grow 9.7% p.a. on average during the next 2 years, compared to a 16% growth forecast for the Semiconductor industry in Taiwan. New Risk • Nov 07
New minor risk - Market cap size The company's market capitalization is less than US$100m. Market cap: NT$3.09b (US$99.6m) This is considered a minor risk. Companies with a small market capitalization are most likely businesses that have not yet released a product to market or are simply a very small company without a wide reach. Either way, risk is elevated with these companies because there is a chance the product may not come to fruition or the company's addressable market or demand may not be as large as expected. In addition, if the company's size is the main factor, it is less likely to have many investors and analysts following it and scrutinizing its performance and outlook. Currently, the following risks have been identified for the company: Major Risk High level of non-cash earnings (112% accrual ratio). Minor Risks Paying a dividend despite having no free cash flows. Share price has been volatile over the past 3 months (8.0% average weekly change). Market cap is less than US$100m (NT$3.09b market cap, or US$99.6m). Valuation Update With 7 Day Price Move • Nov 03
Investor sentiment deteriorates as stock falls 17% After last week's 17% share price decline to NT$107, the stock trades at a forward P/E ratio of 22x. Average forward P/E is 25x in the Semiconductor industry in Taiwan. Total loss to shareholders of 51% over the past year. Upcoming Dividend • Sep 03
Upcoming dividend of NT$4.00 per share Eligible shareholders must have bought the stock before 10 September 2025. Payment date: 26 September 2025. Payout ratio is on the higher end at 78% but the company is not cash flow positive. Trailing yield: 2.6%. Lower than top quartile of Taiwanese dividend payers (5.3%). Higher than average of industry peers (2.1%). Valuation Update With 7 Day Price Move • Aug 18
Investor sentiment improves as stock rises 18% After last week's 18% share price gain to NT$132, the stock trades at a forward P/E ratio of 27x. Average forward P/E is 21x in the Semiconductor industry in Taiwan. Total loss to shareholders of 50% over the past year. Reported Earnings • Aug 17
Second quarter 2025 earnings: EPS and revenues miss analyst expectations Second quarter 2025 results: EPS: NT$0.64 (down from NT$2.29 in 2Q 2024). Revenue: NT$367.3m (down 4.1% from 2Q 2024). Net income: NT$21.0m (down 69% from 2Q 2024). Profit margin: 5.7% (down from 18% in 2Q 2024). The decrease in margin was primarily driven by higher expenses. Revenue missed analyst estimates by 4.4%. Earnings per share (EPS) also missed analyst estimates by 55%. Revenue is forecast to grow 7.5% p.a. on average during the next 2 years, compared to a 13% growth forecast for the Semiconductor industry in Taiwan. Reported Earnings • May 15
First quarter 2025 earnings: EPS exceeds analyst expectations while revenues lag behind First quarter 2025 results: EPS: NT$1.32 (down from NT$2.86 in 1Q 2024). Revenue: NT$315.8m (down 4.2% from 1Q 2024). Net income: NT$43.1m (down 49% from 1Q 2024). Profit margin: 14% (down from 26% in 1Q 2024). The decrease in margin was primarily driven by higher expenses. Revenue missed analyst estimates by 4.3%. Earnings per share (EPS) exceeded analyst estimates by 40%. Revenue is forecast to grow 6.0% p.a. on average during the next 2 years, compared to a 14% growth forecast for the Semiconductor industry in Taiwan. Valuation Update With 7 Day Price Move • Apr 22
Investor sentiment deteriorates as stock falls 16% After last week's 16% share price decline to NT$105, the stock trades at a forward P/E ratio of 22x. Average forward P/E is 16x in the Semiconductor industry in Taiwan. Total loss to shareholders of 6.2% over the past year. New Risk • Apr 09
New minor risk - Market cap size The company's market capitalization is less than US$100m. Market cap: NT$3.29b (US$99.9m) This is considered a minor risk. Companies with a small market capitalization are most likely businesses that have not yet released a product to market or are simply a very small company without a wide reach. Either way, risk is elevated with these companies because there is a chance the product may not come to fruition or the company's addressable market or demand may not be as large as expected. In addition, if the company's size is the main factor, it is less likely to have many investors and analysts following it and scrutinizing its performance and outlook. Currently, the following risks have been identified for the company: Major Risks Earnings are forecast to decline by an average of 21% per year for the foreseeable future. High level of non-cash earnings (80% accrual ratio). Minor Risks Paying a dividend despite having no free cash flows. Share price has been volatile over the past 3 months (8.1% average weekly change). Market cap is less than US$100m (NT$3.29b market cap, or US$99.9m). Valuation Update With 7 Day Price Move • Apr 08
Investor sentiment deteriorates as stock falls 21% After last week's 21% share price decline to NT$112, the stock trades at a forward P/E ratio of 24x. Average forward P/E is 18x in the Semiconductor industry in Taiwan. Total loss to shareholders of 4.6% over the past year. Reported Earnings • Mar 19
Full year 2024 earnings released: EPS: NT$8.39 (vs NT$4.48 in FY 2023) Full year 2024 results: EPS: NT$8.39 (up from NT$4.48 in FY 2023). Revenue: NT$1.40b (up 5.4% from FY 2023). Net income: NT$247.4m (up 94% from FY 2023). Profit margin: 18% (up from 9.6% in FY 2023). The increase in margin was primarily driven by higher revenue. Revenue is forecast to grow 4.2% p.a. on average during the next 2 years, compared to a 15% growth forecast for the Semiconductor industry in Taiwan. Ankündigung • Mar 12
Potens Semiconductor Corp., Annual General Meeting, Jun 17, 2025 Potens Semiconductor Corp., Annual General Meeting, Jun 17, 2025. Location: 20 floor no,168, sec.2 fu hsing 3rd rd., jhubei city, hsinchu county Taiwan Valuation Update With 7 Day Price Move • Mar 11
Investor sentiment deteriorates as stock falls 15% After last week's 15% share price decline to NT$176, the stock trades at a trailing P/E ratio of 27.7x. Average forward P/E is 20x in the Semiconductor industry in Taiwan. Total returns to shareholders of 44% over the past year. Valuation Update With 7 Day Price Move • Jan 03
Investor sentiment improves as stock rises 25% After last week's 25% share price gain to NT$255, the stock trades at a trailing P/E ratio of 36.4x. Average forward P/E is 20x in the Semiconductor industry in Taiwan. Total returns to shareholders of 99% over the past year. Reported Earnings • Nov 19
Third quarter 2024 earnings released: EPS: NT$1.68 (vs NT$1.23 in 3Q 2023) Third quarter 2024 results: EPS: NT$1.68 (up from NT$1.23 in 3Q 2023). Revenue: NT$351.1m (up 3.4% from 3Q 2023). Net income: NT$49.4m (up 37% from 3Q 2023). Profit margin: 14% (up from 11% in 3Q 2023). Buy Or Sell Opportunity • Nov 07
Now 20% overvalued Over the last 90 days, the stock has fallen 17% to NT$228. The fair value is estimated to be NT$189, however this is not to be taken as a sell recommendation but rather should be used as a guide only. Revenue has declined by 12% over the last year, while earnings per share has been flat. Buy Or Sell Opportunity • Oct 11
Now 22% overvalued Over the last 90 days, the stock has fallen 25% to NT$233. The fair value is estimated to be NT$190, however this is not to be taken as a sell recommendation but rather should be used as a guide only. Revenue has declined by 12% over the last year, while earnings per share has been flat. Buy Or Sell Opportunity • Sep 23
Now 22% overvalued after recent price rise Over the last 90 days, the stock has risen 21% to NT$234. The fair value is estimated to be NT$191, however this is not to be taken as a sell recommendation but rather should be used as a guide only. Revenue has declined by 12% over the last year, while earnings per share has been flat. Buy Or Sell Opportunity • Sep 06
Now 26% overvalued after recent price rise Over the last 90 days, the stock has risen 65% to NT$243. The fair value is estimated to be NT$192, however this is not to be taken as a sell recommendation but rather should be used as a guide only. Revenue has declined by 12% over the last year, while earnings per share has been flat. Reported Earnings • Aug 17
Second quarter 2024 earnings released: EPS: NT$2.29 (vs NT$0.81 in 2Q 2023) Second quarter 2024 results: EPS: NT$2.29 (up from NT$0.81 in 2Q 2023). Revenue: NT$383.0m (up 24% from 2Q 2023). Net income: NT$67.4m (up 204% from 2Q 2023). Profit margin: 18% (up from 7.2% in 2Q 2023). The increase in margin was driven by higher revenue. Valuation Update With 7 Day Price Move • Aug 05
Investor sentiment deteriorates as stock falls 19% After last week's 19% share price decline to NT$246, the stock trades at a trailing P/E ratio of 40.5x. Average trailing P/E is 29x in the Semiconductor industry in Taiwan. New Risk • Jul 05
New minor risk - Share price stability The company's share price has been volatile over the past 3 months. It is more volatile than 75% of Taiwanese stocks, typically moving 7.2% a week. This is considered a minor risk. Share price volatility indicates the stock is highly sensitive to market conditions or economic conditions rather than being sensitive to its own business performance, which may also be inconsistent. It also increases the risk of potential losses in the short term as the stock tends to have larger drops in price more frequently than other stocks. Currently, the following risks have been identified for the company: Major Risks Revenue has declined by 21% over the past year. High level of non-cash earnings (22% accrual ratio). Minor Risk Share price has been volatile over the past 3 months (7.2% average weekly change). Valuation Update With 7 Day Price Move • Jul 03
Investor sentiment improves as stock rises 15% After last week's 15% share price gain to NT$221, the stock trades at a trailing P/E ratio of 36.3x. Average trailing P/E is 32x in the Semiconductor industry in Taiwan. Reported Earnings • Jun 27
First quarter 2024 earnings released: EPS: NT$2.86 (vs NT$1.20 in 1Q 2023) First quarter 2024 results: EPS: NT$2.86 (up from NT$1.20 in 1Q 2023). Revenue: NT$329.5m (down 3.8% from 1Q 2023). Net income: NT$84.2m (up 156% from 1Q 2023). Profit margin: 26% (up from 9.6% in 1Q 2023). The increase in margin was driven by lower expenses. Valuation Update With 7 Day Price Move • Jun 14
Investor sentiment improves as stock rises 20% After last week's 20% share price gain to NT$177, the stock trades at a trailing P/E ratio of 40.9x. Average trailing P/E is 31x in the Semiconductor industry in Taiwan. Valuation Update With 7 Day Price Move • May 15
Investor sentiment improves as stock rises 22% After last week's 22% share price gain to NT$141, the stock trades at a trailing P/E ratio of 32.6x. Average trailing P/E is 30x in the Semiconductor industry in Taiwan. New Risk • Mar 26
New major risk - Earnings quality The company has a high level of non-cash earnings. Accrual ratio: 25% This is considered a major risk. Non-cash earnings can arise from many different things. However, if a company consistently has a high level of non-cash earnings, it may be a sign that they are recognizing revenue from customers before the full value of the sales are received as cash or they are not depreciating the value of their assets appropriately. These are practices that inflate earnings, while not providing a similar increase to cash flows. Companies in some select industries naturally have a high level of non-cash earnings and it is not a major concern. However, in the worst case scenario it can be an early sign of performance manipulation by management. Currently, the following risks have been identified for the company: Major Risks Revenue has declined by 22% over the past year. High level of non-cash earnings (25% accrual ratio). Minor Risk Profit margins are more than 30% lower than last year (9.6% net profit margin). Reported Earnings • Mar 21
Full year 2023 earnings released: EPS: NT$4.47 (vs NT$11.97 in FY 2022) Full year 2023 results: EPS: NT$4.47 (down from NT$11.97 in FY 2022). Revenue: NT$1.33b (down 22% from FY 2022). Net income: NT$127.3m (down 55% from FY 2022). Profit margin: 9.6% (down from 16% in FY 2022). The decrease in margin was driven by lower revenue. Ankündigung • Jan 23
Potens Semiconductor Corp., Annual General Meeting, Apr 16, 2024 Potens Semiconductor Corp., Annual General Meeting, Apr 16, 2024. 
