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Best Precision Industrial Co 6859.TWO · TWD

Industrials · Taipei Exchange · 🇹🇼 Taiwan

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104.00

+4.73%

Close of 9 Nov 2026, in TWD

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Reference data, closing prices and charts across 45,000 companies, plus crypto, commodities and currencies.

At a glance

Figures in TWD, from our data supplier.

FY2025

Revenue

TWD 923.3m

FY2018FY2025

Net income

TWD 118.5m

FY2018FY2025

Free cash flow

TWD 188.0m

FY2018FY2025

Shareholders' equity

TWD 2.15bn

FY2018FY2025

Income statement

Fiscal years

FY2025FY2024FY2023FY2022FY2021FY2020FY2019FY2018
RevenueTWD 923.3mTWD 681.7mTWD 791.8mTWD 988.6mTWD 935.7mTWD 859.7mTWD 638.1mTWD 666.6m
Gross profitTWD 252.6mTWD 132.9mTWD 195.7mTWD 294.4mTWD 268.5mTWD 228.3mTWD 167.8mTWD 157.8m
Research and developmentTWD 30.3mTWD 24.6mTWD 31.6mTWD 19.9mTWD 18.7mTWD 13.8mTWD 10.2m—
Operating incomeTWD 140.7mTWD 36.8mTWD 96.2mTWD 200.8mTWD 191.8mTWD 159.6mTWD 118.2mTWD 124.0m
Net incomeTWD 118.5mTWD 122.9mTWD 100.0mTWD 228.5mTWD 151.4mTWD 109.8mTWD 94.1mTWD 100.0m
Diluted earnings per share2.853.112.535.824.223.092.652.81

Balance sheet

At each fiscal year end

FY2025FY2024FY2023FY2022FY2021FY2020FY2019FY2018
Total assetsTWD 2.51bnTWD 2.40bnTWD 2.21bnTWD 2.12bnTWD 1.69bnTWD 1.41bnTWD 1.17bnTWD 1.04bn
Cash and short-term investments—————TWD 342.2mTWD 108.4mTWD 283.9m
Total liabilitiesTWD 360.6mTWD 557.3mTWD 427.5mTWD 380.3mTWD 453.2mTWD 464.4mTWD 463.6mTWD 427.2m
DebtTWD 79.3mTWD 285.9mTWD 312.5mTWD 203.4mTWD 249.1mTWD 291.0mTWD 274.5mTWD 282.3m
Shareholders' equityTWD 2.15bnTWD 1.84bnTWD 1.78bnTWD 1.74bnTWD 1.24bnTWD 948.7mTWD 705.7mTWD 611.5m
Shares outstanding42m39m40m39m36m36m36m36m

Cash flow

Fiscal years

FY2025FY2024FY2023FY2022FY2021FY2020FY2019FY2018
Cash from operationsTWD 240.0mTWD 186.0mTWD 303.0mTWD 317.5mTWD 408.4mTWD 308.5mTWD 102.3mTWD 217.4m
Capital spending−TWD 52.0m−TWD 329.8m−TWD 121.7m−TWD 218.7m−TWD 215.1m−TWD 192.5m−TWD 267.2m−TWD 145.9m
Free cash flowTWD 188.0m−TWD 143.9mTWD 181.3mTWD 98.8mTWD 193.2mTWD 116.0m−TWD 164.9mTWD 71.5m
Dividends paid−TWD 103.7m−TWD 78.3m−TWD 70.7m−TWD 44.1m————

Latest quarters

By quarter end

Jun 2026Mar 2026Dec 2025Sept 2025Jun 2025Mar 2025Dec 2024Sept 2024
RevenueTWD 151.7mTWD 172.7mTWD 176.9mTWD 165.6mTWD 275.0mTWD 305.8mTWD 187.9mTWD 179.6m
Gross profitTWD 25.7mTWD 47.7mTWD 39.8mTWD 15.0mTWD 92.6mTWD 105.2mTWD 40.7mTWD 42.1m
Operating income−TWD 3.6mTWD 20.6mTWD 8.0m−TWD 14.2mTWD 67.8mTWD 79.2mTWD 13.4mTWD 18.7m
Net income—TWD 41.9mTWD 44.9mTWD 30.6m−TWD 35.4mTWD 78.4mTWD 48.5mTWD 7.4m
Diluted earnings per share—1.011.080.74-0.851.891.230.19
Cash from operationsTWD 61.0mTWD 25.0mTWD 30.0mTWD 161.0mTWD 73.0m−TWD 25.0mTWD 89.0mTWD 54.0m
Capital spending−TWD 81.0m−TWD 59.0m−TWD 21.0m−TWD 3.0m−TWD 7.0m−TWD 18.0m−TWD 44.0m−TWD 24.0m
Free cash flow−TWD 20.0m−TWD 34.0mTWD 9.0mTWD 158.0mTWD 66.0m−TWD 43.0mTWD 45.0mTWD 30.0m
Total assetsTWD 2.51bnTWD 2.65bnTWD 2.51bnTWD 2.46bnTWD 2.33bnTWD 2.53bnTWD 2.40bnTWD 2.22bn
DebtTWD 105.5mTWD 76.9mTWD 79.3mTWD 81.7mTWD 84.1mTWD 86.5mTWD 88.9mTWD 91.3m
Shareholders' equityTWD 2.10bnTWD 2.10bnTWD 2.15bnTWD 2.10bnTWD 2.06bnTWD 2.10bnTWD 1.84bnTWD 1.78bn

Financial ratios

Data as of 17 Oct 2026

FY2025FY2024FY2023FY2022FY2021
Gross margin27.4%19.5%24.7%29.8%28.7%
Operating margin16.4%22.5%15.5%26.8%20.5%
Net margin12.8%18.0%12.6%23.1%16.2%
Return on equity5.5%6.7%5.6%13.1%12.2%
Return on assets4.7%5.1%4.5%10.8%8.9%
Revenue growth35.5%-13.9%-19.9%5.7%—
Earnings growth-3.6%22.9%-56.2%50.9%—
Current ratio5.62x2.96x4.44x5.79x3.56x
Debt to equity0.04x0.05x0.07x0.09x0.16x
Equity ratio85.6%76.8%80.7%82.1%73.3%
Interest coverage52.57x24.76x29.96x84.08x65.26x
R&D as a share of sales3.3%3.6%4.0%2.0%2.0%

Growth per year

Compound annual rate

3 years5 years10 years
Revenue-2.3%1.4%—
Operating income-11.2%-2.5%—
Net income-19.7%1.5%—

Average margins

Over each period

1 year3 years5 years10 years
Gross margin24.0%25.9%26.5%—
Operating margin11.1%14.0%15.9%—
Net margin15.0%16.8%16.0%—

Valuation history

At each fiscal year end

FY2025FY2024FY2023FY2022FY2021
Price to earnings40.461.350.019.829.4
Price to sales5.211.16.34.64.8

Dividends and splits

Per share, in the currency the company pays

Paid for 4 years. Last went ex-dividend on 29 Jun 2026.

FY2026FY2025FY2024FY2023FY2022
Paid in the year2.002.501.9751.9811.351
  • 1100-for-1000 split · 30 Aug 2023
  • 1100-for-1000 split · 18 Aug 2022

Sources and methodology

Data on this tab
Our data supplier
Chart on the Overview
TradingView

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