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Atlantis Semiconductor Ltd

Completed

Atlantis Semiconductor LtdTechnology · SemiconductorsFY2021–FY2025IFRS · HKDRun 1 · 4 Sep 2026, 16:12

B-

FY2025 rating · risk index 0.38 · score quality sufficient

Verdict: elevated in the closing year

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Indicators computed

14 of 17

FY2025 · coverage 71%

Elevated

in 3 categories

Watch

Not computed

1 too few years of history · 1 no value could be computed from the documents · 1 the metrics it needs were not found

All categories Working Capital Signals3 elevated Asset Quality2 elevated Cash Quality1 elevated Accruals Management Margin Signals Credit Corporate Governance Gearing

Hide not computed

Indicators for the selected fiscal year
Indicator	Category	Value	Peer position	Risk level	Status
Days Inventory Outstanding	Working Capital Signals	128	higher than 91% of the peer group	elevated	computed
Soft Assets Ratio	Asset Quality	0.31	higher than 88% of the peer group	elevated	computed
Days Sales Outstanding	Working Capital Signals	96	higher than 87% of the peer group	elevated	computed
Intangible Assets	Asset Quality	0.37	higher than 100% of the peer group	elevated	computed
Change in Accounts Receivable	Working Capital Signals	1.18	higher than 83% of the peer group	elevated	computed
Non-Cash Items	Cash Quality	0.42	higher than 19% of the peer group	elevated	computed
Provision for Bad Debt Relative to Trade Receivables	Working Capital Signals	0.90	higher than 35% of the peer group	watch	computed
Abnormal Inventory	Accruals Management	0.62	higher than 64% of the peer group	watch	computed, small population
Cash Conversion	Cash Quality	1.08	higher than 58% of the peer group	normal	computed
EBIT Margin	Margin Signals	0.14	higher than 44% of the peer group	normal	computed
Retained Earnings	Credit	0.28	higher than 61% of the peer group	normal	computed
Opex-Capex Deviation	Asset Quality	2.40	higher than 0% of the peer group	normal	computed
Audit Opinion	Corporate Governance	yes	not computed	normal	computed
Total Debt to Earnings	Gearing	2.60	not computed	normal	computed
Deviation Between Interim and Annual Gross Profit Margin	not computed	not computed	not computed	not computed	too few years of history
Price to Book Yield	not computed	not computed	not computed	not computed	no value could be computed from the documents
Cost of Goods Sold	not computed	not computed	not computed	not computed	the metrics it needs were not found

Peer position: where the reading sits among Semiconductors & Semiconductor Equipment companies in FY2025. Direction: a higher reading raises or lowers risk per indicator.

Context applied to this study

Declared context changes how a reading is read, never the reading itself. Context acts on the risk-raising side only.

Lifecycle: Mature
Business: Asset heavy
Standard: IFRS
Events: No events
Effect on FY2025: risk index 0.38 with context, 0.39 without

Abnormal Inventory

selected indicatorClose

Value FY2025

0.62

Peer position

64%

higher than 64% of the peer group

Risk level

watch

a higher reading raises risk

Read from FY2021 to FY2025: not computed · not computed · not computed · not computed · 0.62

See the figures