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2459

敦吉 Other Electronics As of 2026-06-17 Updated daily after market close

steady quality, discounted valuation.

1 active signal

Revenue ≥20%

This page refreshes daily after the close. Add 敦吉 to your watchlist to track signal changes on your next visit.

Is 敦吉 a buy? Fundamentals and valuation first

Above-average profitability.Operating margin is in the 74th market percentile. Latest quarterly ROE ≈ 2.5%.
Valuation is low.PE is in the 15th market percentile; within its own history, PE is around the 88th percentile.
Foreign investors are net selling.Foreign 20-day net flow ≈ -19.3% of volume (net sell).
Strong revenue growth.Latest monthly revenue YoY ≈ 28.0%, above the 20% growth threshold.
Signals are active now.On the latest data, signals such as Revenue YoY ≥ 20% are active — see the historical forward returns after each occurrence below.

Chip flow

Bearish -0.39

BearishNeutralBullish

Distribution to retail — bearish

Distribution to retail — bearish
美林 holds 150 lots
sellers have 177 lots left, ~26 sessions to clear

Window from 2026-01-17 · Price -5% · branches to 2026-06-17· TDCC to 2026-06-12

Largest holder 美林 has accumulated 150 lots since the start (sold 16%), now trimming.
Main distributor 台灣摩根士丹利 peaked at 270 lots, has sold 79%, 57 left, ~4 sessions to clear at the recent pace.
TDCC big holders (absolute) >1000-lot holders -1.68pp, mid holders -1, retail +1.58pp — drifting down to retail.
Foreign hedge-desk net short Net short -144 lots (inferred from branch profile, mostly hedging — not necessarily bearish, not case-confirmed).

Branch inventory reconstruction

Accumulating holders Branches that accumulated shares during the window and still hold positive inventory; they are the absorbing side.

Distributing sellers Branches that built inventory earlier and have been selling it down; the remaining number estimates what has not cleared.

Net-short desks Trading-desk branches with negative inventory or net selling, often hedge, offsetting, or short-term flow. It is not automatically a bearish view.

Accumulating

美林元大-草屯兆豐證券彰銀-七賢凱基-竹科元大-東港

Distributing

台灣摩根士丹利凱基-台北花旗環球中國信託-高雄元大-崇德國泰-台中

Desks

own scale

群益金鼎凱基-市政富邦-仁愛國泰-館前

Price Accumulating & Distributing share one scale (comparable); Desks is independent. Zero is the baseline

Branch details Unit: lots

Accumulating

美林 +150

sold 16%
元大-草屯 +127

sold 4%· still adding
兆豐證券 +104

sold 0%
彰銀-七賢 +80

sold 0%· still adding
凱基-竹科 +63

sold 0%· still adding
元大-東港 +54

sold 0%· still adding

Distributing

台灣摩根士丹利 57 left

sold 79%· ~4 sessions to clear
凱基-台北 52 left

sold 80%· ~3 sessions to clear
花旗環球 20 left

sold 56%· ~8 sessions to clear
中國信託-高雄 20 left

sold 50%· paused recently
元大-崇德 27 left

sold 31%· paused recently
國泰-台中 24 left

sold 35%· paused recently

Desks

群益金鼎 -1,658

unclassified
凱基-市政 -521

unclassified
富邦-仁愛 -215

unclassified
國泰-館前 -113

unclassified

Still selling 177 lots ~26 sessions to bottom at most

Recent buy/sell force +657 absorbed / -399 sold buyers slightly ahead

Hedge-desk net short -143 lots potential cover-buying, not selling pressure

TDCC big holders · absolute-holding cross-check

>1000-lot holder share Retail (<400 lots) share Price (right axis)

Weak direction: big-holder share fell while retail share rose.

Describes chip flow, not investment advice. Branch data discloses only high-volume branches with ~1-day lag; TDCC is weekly. Inventory is a relative reconstruction from the window start, not absolute holdings.

Historical evidence

Signals active now

These signals are true on the latest data, with this stock's own historical forward-return stats after each occurrence.

Monthly revenue YoY ≥ 20% (from filing deadline)

Active · now 28.03%

Monthly revenue YoY ≥ 20%; event date is the first trading day after the filing deadline (no look-ahead).

42 historical occurrences (since 2007-04-23)

120 days after: historical avg -2.03%

20-day -1.43%

60-day -1.6%

120-day -2.03%

20-day

60-day

120-day

Win

42.1%

47.4%

50%

Sample

Median

-1.95%

-0.81%

-0.37%

Excess

-0.65%

-0.8%

-0.81%

Beat mkt rate

50%

44.7%

39.5%

Over 38 occurrences, 120-day forward avg declined 2.03%, lagged the market by 0.81 pts; win rate 50%.

Valuation regime and subsequent returns

Each day's PE is converted to its own-history percentile (as of that day), then we look at adjusted-close returns over the next 240 trading days by valuation regime.

0-20 +21.2%

20-40 +24.6%

40-60 +21.9%

60-80 +17.3%

80-100 +4.1% Now

PE percentile band	Sample days	240-day avg return	Median	Win rate	Avg excess (vs index)
0-20	116	+21.2%	+18.8%	100%	+1.9%
20-40	357	+24.6%	+21.6%	96.1%	+0.5%
40-60	561	+21.9%	+22.4%	92.3%	+3.5%
60-80	817	+17.3%	+22.1%	77.4%	+0.3%
80-100 You are here	1182	+4.1%	+2.1%	57.3%	-8.6%

Percentiles use an expanding own-history window (no look-ahead); forward return is 240 trading days on adjusted close. Sample days overlap; distribution is indicative only.

Current PE ≈ 12.37, at the 88.3th percentile of its own history (80-100 band).

Valuation × momentum historical grid

Every day in its own history is bucketed by valuation tercile (own-history PE) and 60-day momentum sign into six cells; we show adjusted-close returns over the next 120 trading days per cell.

Valuation

Momentum

Cheap (own-history bottom 1/3)

Mid

Expensive (own-history top 1/3)

60-day momentum up

+15%

Win rate 88.9% Excess +7.4%

135d

+12%

Win rate 93.6% Excess +0.8%

532d

Now

+5.3%

Win rate 69.6% Excess -4.6%

1429d

60-day momentum down

+8.3%

Win rate 81.5% Excess +0.5%

184d

+7.5%

Win rate 75.5% Excess +3.3%

347d

+3.4%

Win rate 47.3% Excess -1.7%

526d

Currently in “Expensive (own-history top 1/3) × 60-day momentum up”: across 1429 historical days, 120-day forward avg gained 5.3%, win rate 69.6%, lagged the market by 4.6%.

Days = trading days in this bucket; returns use adjusted prices, ex-costs. 60-day momentum: direction of this stock's price over the past 60 trading days.

Does this signal hold up across the market

Over the past 242 months, on average ~404 stocks per month met “monthly revenue YoY ≥ 20%”; their adjusted-close return over the next 60 trading days averaged 6.94% (equal-weighted), beating the market by 2.37 points on average, and outperformed the TAIEX total-return index in 64.5% of months.

Each month, equal-weighted 60-day forward adjusted return of all signal-matching stocks, then averaged across months; excess vs the TAIEX total-return index.

Signals not active (historical stats for reference)

These are not occurring now; historical samples shown for comparison.

252-day price high (breakout)

Pending

Adjusted close makes a new 252-day high; repeats within 20 days counted once.

41 times historically; 60-day forward avg +4.81%, win rate 76.9%, beating the market by +0.35 pts on average.

Foreign net buying for 5 straight days

Pending

Foreign net flow (ex-dealer) positive for 5 straight days; event on day 5; repeats within 20 days counted once.

53 times historically; 60-day forward avg +2.85%, win rate 55.8%, beating the market by -1.22 pts on average.

What does 敦吉 do? Company profile

其他電子業；電子零組件通路、電子製造、產品驗證/檢測服務上市（台灣證券交易所）

Overview

2459 對應證券為敦吉科技股份有限公司，股票簡稱敦吉，英文名 AUDIX CORPORATION，屬台灣證券交易所上市普通股。公司成立於1980年8月7日，總部位於臺北市內湖區內湖路一段120巷8號，上市掛牌日為2001年9月17日，產業類別為其他電子業。董事長兼總經理為鍾元凱，發言人為陳良德。公開股市資料顯示實收資本額約新台幣10.56億元，已發行普通股約105,595,615股。104人力銀行資料顯示營運總部約230人、集團人數超過2,000人，此為招募平台揭露而非年報逐項查核數。主要股東方面，公司投資人專區揭露英屬維京群島商 JSJK HOLDING CO., LTD. 持股約7.28%、鍾正宏約7.13%、玉山商業銀行受託鍾正宏信託財產專戶約5.68%、宏寶投資股份有限公司等；Yahoo/Goodinfo 顯示董監持股比例約14%至15%區間，須以最新股東名冊與公開資訊觀測站為準。

Business

敦吉的商業模式由三大事業群構成：一、行銷通路事業群，代理與銷售半導體、電子零組件、顯示器/LCM、連接器、繼電器、感測器、LED、馬達、光學與電源相關元件，並提供應用技術、倉儲物流與亞洲區通路服務；MoneyDJ整理之代理品牌包含日本 Proterial/Hitachi 系、JDI、KYOCERA、FUJITSU、ALPS ALPINE、KONICA、NIDEC、ORBRAY，以及台灣與中國供應商如宜特、廣閎、富晶通、普誠、葳天、龍迅、美格智能等。二、製造事業群，以精密模具、塑膠射出、SMT、封膠、繞線、音圈馬達/VCM零組件、連接器、繼電器、變壓器、車用零組件、助聽器與微型精密零件為主，是主要獲利來源。三、產品驗證事業群，提供安規、EMC電磁相容、RF/無線通訊、能效、電池、車用電子、AI伺服器、資安與國際認證測試服務，據TAF資料，敦吉檢測科技在林口設有電磁相容實驗室並取得 ISO/IEC 17025 相關認證。營收結構方面，2025全年報導資料顯示製造事業群約占營收53%、通路約33%、驗證約14%；2025前三大產品均來自製造事業群，音圈馬達約27.91%、連接器約8.32%、繼電器約5.95%，製造事業群貢獻整體獲利約70%。2026年第1季市場報導指出前三大產品為音圈馬達約三成、連接器逾7%、變壓器逾6%。2025全年合併營收約49.08億元、毛利率約28.41%、稅後EPS約5.16至5.17元；2026年1至5月累計營收約21.34億元、年增約7.85%。

Outlook 2025–2028

2025至2028年展望以三條主軸判斷：第一，製造事業群仍是獲利核心。音圈馬達/VCM相關成型、SMT、繞線、金屬埋入射出與集成式複合產品是主要動能，公司於法說與媒體報導中提及新增直下式繞線、埋入成型等製程，並提高產線自動化、機器視覺與數位孿生投入；若主要美系、日系或中系品牌手機/鏡頭模組供應鏈拉貨穩定，2026後出貨量有望持平至微增，毛利則仰賴高附加價值製程與產品單價改善。第二，驗證事業群受惠AI伺服器、液冷CDU、大功率電源、車用電子、5G/RF、節能與資安檢測需求；美國對中國實驗室限制及供應鏈回流台灣，有利台灣檢測能量利用率，公司已擴充林口、內湖檢測產能，並評估台灣其他場地及海外場地。第三，通路事業群由傳統日系IC與零件代理，逐步往材料、顯示器、電動車/E-Bike、醫療、新型電源、工控、網通、家電、電子標籤IC與智慧穿戴等應用調整，2025年通路營收曾因智慧穿戴、電子標籤IC、數位相機模組等品項成長而支撐整體營收。主要風險包括：智慧型手機與相機模組需求循環、VCM供應鏈新競爭者加入、中國市場價格競爭與規格升級、通路產品生命週期結束或代理線調整、AI伺服器/車用檢測資本支出回收不如預期、關稅與地緣政治、匯率、子公司匯回股利課稅造成EPS波動，以及主要客戶訂單集中但未完整公開導致能見度有限。2027至2028屬中期推估，公開資料未提供公司正式量化財測，因此僅能以產業趨勢與公司法說方向推估。

Supply Chain

Upstream

Proterial／原日立金屬相關產品線日本供應商/代理品牌之一；敦吉通路事業群代理日系電子零組件，非台股掛牌。
Japan Display Inc.（JDI）日本顯示器與電子零組件供應商/代理品牌之一，非台股掛牌。
KYOCERA 日本電子零組件供應商/代理品牌之一，非台股掛牌。
FUJITSU 日本電子零組件供應商/代理品牌之一，非台股掛牌。
ALPS ALPINE 日本電子零組件、感測與機電元件供應商/代理品牌之一，非台股掛牌。
NIDEC 日本馬達與精密元件供應商/代理品牌之一，非台股掛牌。
ORBRAY 日本精密零組件/光學相關供應商或代理品牌之一，非台股掛牌。
宜特科技 3289 台灣上櫃檢測與驗證服務公司；MoneyDJ列為敦吉代理/供應合作名單中的台灣廠商之一。
廣閎科技 6693 台股掛牌公司；MoneyDJ列為敦吉通路代理/供應合作名單中的台灣廠商之一。
普誠科技 6129 台灣上櫃IC設計公司；MoneyDJ列為敦吉代理/供應合作名單中的台灣廠商之一。
葳天科技台灣上櫃LED/光電相關公司；MoneyDJ列為敦吉代理/供應合作名單中的台灣廠商之一。

Downstream

美系手機品牌客戶媒體報導指出敦吉VCM產能曾因美系手機與品牌廠需求擴產；具體客戶名稱未由公司正式揭露，非台股掛牌。
日系最大客戶 2025年法說相關報導提及董事長將赴日與日系最大客戶洽商2026訂單；公司未公開具體名稱，非台股掛牌。
中系手機/鏡頭模組供應鏈客戶鉅亨網報導稱集成式音圈馬達部品客戶涵蓋美系與中系；具體企業未揭露，多數非台股掛牌或未確認。
AI伺服器與大功率電源檢測客戶驗證事業群新增AI伺服器、液冷CDU、大功率產品檢測；客戶可能包含伺服器、電源與系統廠，但公司未公開名單。
車用電子與電動車/E-Bike應用客戶通路與驗證事業群布局車用電子、電動車/E-Bike、車載電子3米電波暗室檢測；具體客戶未公開。

Competitors

文曄科技 3036 電子零組件通路競爭者，與敦吉通路事業群在代理與分銷服務上部分重疊。
大聯大控股 3702 大型電子零組件通路商，規模遠大於敦吉，屬通路業務主要同業。
增你強 3028 電子零組件通路商，StockFeel列為敦吉通路業務競爭對手之一。
威健實業 3033 電子零組件通路商，StockFeel列為敦吉競爭對手之一。
華立企業 3010 材料與電子零組件通路商，與敦吉材料/通路轉型方向部分重疊。
所羅門 2359 電子零組件與系統整合通路商，StockFeel列為敦吉競爭對手之一。
友尚 2403 電子零組件通路商，StockFeel列為敦吉競爭對手之一。
品佳電子零組件通路商，StockFeel列為敦吉競爭對手之一。
耕興 6146 檢測驗證服務同業，與敦吉產品驗證事業群在EMC、RF、安規、通訊產品檢測等領域競爭。
宜特科技 3289 電子產品驗證、可靠度、故障分析與材料分析服務同業；部分領域與敦吉驗證事業群競爭，也可能存在合作/供應關係。
信邦電子 3023 連接線、連接器與系統整合廠；與敦吉製造事業群的連接器/車用與工業應用部分重疊，但商業模式不同。

Sources（21）

This company profile is compiled from public sources (annual reports, filings, news and analyst reports), not finlab backtest data; the 2025–2028 outlook contains forward-looking estimates and is for reference only.

Method and limitations

All returns use adjusted close (etl:adj_close), already adjusted for dividends and splits.
Excess return is measured against the TAIEX total-return index (dividends included).
Valuation regime and percentile stats use an expanding own-history window (no future data).
Revenue-signal event dates align to the first trading day after the filing deadline, avoiding look-ahead.
Event samples may overlap in time; stats describe historical distribution only and are less reliable when samples are few.

This page is historical statistics for educational purposes and is not investment advice. Investing involves risk; past performance does not indicate future results. Assess and bear the risk yourself before trading.