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Foxconn Industrial Internet: May revenue up 40% YoY, AI servers drive growth, Buy rating maintained

Institution
Goldman Sachs
Date
20260605
Authors
Allen Chang, Verena Jeng, Ting Song
Company
Foxconn Industrial Internet
Ticker
2317, ONCL
Industry
Consumer Electronics, AI, smartphone, Electronic Manufacturing
Rating
Buy
BullishHigh confidenceReiterateMedium-termMaintains Buy rating based on expected growth in AI server business and valuation analysis
AuthorsAllen Chang, Verena Jeng, Ting Song
Target price400.00
CoverageChina
Research firm divisions/subsidiariesGoldman Sachs Global Investment Research(Division/Team)

AI summary card

Foxconn Industrial Internet: May revenue up 40% YoY, AI servers drive growth, Buy rating maintained

Goldman Sachs maintains a Buy rating on Foxconn Industrial Internet with a target price of TWD 400, expecting 2Q26 revenue to grow 31% YoY

Buy | Target Price 400
AI ServersFoxconn Industrial InternetBuyGrowthValuation
  • Foxconn Industrial Internet's May revenue increased 40% YoY and 3% QoQ
  • AI server business continues to grow, becoming the main driver
  • Expected 2Q26 revenue to grow 31% YoY and 11% QoQ
  • Maintains Buy rating, target price TWD 400
  • Current stock price 284.50, potential upside 40.6%
  • EV subsidiary Foxtron expanding into new energy vehicles brings incremental opportunities

Report interpretation

Overview

Goldman Sachs released a research report on Foxconn Industrial Internet (2317.TW), noting that its May revenue grew 40% year-on-year and 3% quarter-on-quarter, primarily benefiting from strong performance in the AI server business. The company expects 2Q26 revenue to grow 31% YoY and 11% QoQ, and maintains a Buy rating with a target price of TWD 400.

Core views

The growth potential of Foxconn Industrial Internet in the AI server sector is the core highlight. Its EV subsidiary, Foxtron, is expanding into new energy vehicle-related businesses, bringing new growth points for the group. Although the second quarter is typically a traditional off-season, the AI server business is still expected to drive performance beyond expectations. The company's fundamentals are solid, and valuations are at reasonable levels, so the Buy rating is maintained.

Analysis framework

The report analyzes dimensions such as revenue growth rate, gross margin changes, and valuation comparisons. It focuses on tracking the growth of the AI server business and market share expansion potential, while also paying attention to new growth points brought by the new energy vehicle business. Combining historical financial data with industry trends, it judges future profit growth momentum.

Methodology notes

  • Valuation MethodPEG Valuation

    Evaluates stock value using the ratio of P/E ratio to earnings growth rate

    The report believes Foxconn Industrial Internet's PEG is higher than historical levels, reflecting its growth potential in emerging fields such as AI servers

  • Industry AnalysisSupply and Demand Framework

    Analyzes demand-side growth and supply-side competitive landscape of AI servers

    The report emphasizes the rapid rise in AI server demand, and Foxconn Industrial Internet is expected to gain market share凭借 its supply chain advantages

  • Company FundamentalsFree cash flow analysis

    Assesses corporate profitability and cash flow health

    The report points out that Foxconn Industrial Internet's free cash flow remains stable, supporting its long-term growth capability

Asset mapping & comparison

Structured mapping from thesis to named assets (strengths, weaknesses, peers, risks).

  • Foxconn Industrial Internet (2317.TW)
    Core target, benefiting from AI server business growth
    Strengths
    Global leader in electronic manufacturing with strong supply chain integration capabilities
    Weaknesses
    Slowing growth in traditional consumer electronics business
    Comparison
    Faster AI server business growth compared to peers
    Risks
    AI server market demand falling short of expectations
  • Foxtron (2258.TW)
    Subsidiary, benefiting from new energy vehicle business expansion
    Strengths
    Early layout in the new energy vehicle field with sufficient technical reserves
    Weaknesses
    Fierce market competition putting pressure on profit margins
    Comparison
    Richer customer resources compared to同业 (peers)
    Risks
    Changes in new energy vehicle policies

Key data

  • May RevenueTWD 85.9 billion+40% YoY, +3% QoQ
  • 2Q26 Revenue ForecastTWD 2.4 trillion+31% YoY, +11% QoQ
  • Target Price400.00Based on 21x 2026 P/E
  • Current Price284.50Potential upside 40.6%
  • PE Valuation21xHigher than historical average but reflects growth expectations

Impact & implications

The continued growth of Foxconn Industrial Internet in the AI server sector will significantly enhance profitability, while EV business expansion provides new performance growth points for the group. Investors are advised to monitor the implementation of AI server orders and progress in the new energy vehicle business, while being vigilant about global supply chain volatility risks in the short term.

Risks

  • AI server market demand falls short of expectations
  • Global supply chain volatility affects production
  • Intensifying competition in the new energy vehicle business

What to watch

  • Progress in AI server order delivery
  • Progress in Foxtron's new energy vehicle business
  • Actual revenue performance in 2Q26
Zhejiang ICP No. 2022035445-5
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