<div id="readability-page-1"><div><p>As we approach December 2025, the Asian markets are capturing attention with steady performances, particularly as China’s CSI 300 Index and Japan's Nikkei 225 show promising gains amid broader economic optimism. For investors seeking potential opportunities in this dynamic region, identifying stocks that demonstrate resilience and growth potential in the face of evolving market conditions is key to uncovering undiscovered gems.</p><h3>Top 10 Undiscovered Gems With Strong Fundamentals In Asia</h3><table><tbody><tr><th>Name</th><th>Debt To Equity</th><th>Revenue Growth</th><th>Earnings Growth</th><th>Health Rating</th></tr><tr><td>Asian Terminals</td><td>25.82%</td><td>12.05%</td><td>17.00%</td><td>★★★★★★</td></tr><tr><td>Tsubakimoto Kogyo</td><td>NA</td><td>7.85%</td><td>12.88%</td><td>★★★★★★</td></tr><tr><td>Imuraya Group</td><td>9.20%</td><td>5.21%</td><td>23.19%</td><td>★★★★★★</td></tr><tr><td>Jiangsu JIXIN Wind Energy Technology</td><td>2.36%</td><td>-10.41%</td><td>-23.28%</td><td>★★★★★★</td></tr><tr><td>Sing Investments &amp; Finance</td><td>0.21%</td><td>8.60%</td><td>11.10%</td><td>★★★★★☆</td></tr><tr><td>Toukei Computer</td><td>NA</td><td>5.71%</td><td>14.11%</td><td>★★★★★☆</td></tr><tr><td>Walton Advanced Engineering</td><td>17.59%</td><td>2.08%</td><td>-18.17%</td><td>★★★★★☆</td></tr><tr><td>JB Foods</td><td>113.93%</td><td>31.03%</td><td>41.46%</td><td>★★★★☆☆</td></tr><tr><td>Apacer Technology</td><td>9.82%</td><td>1.89%</td><td>0.97%</td><td>★★★★☆☆</td></tr><tr><td>Shenzhen LiantronicsLtd</td><td>218.35%</td><td>-12.53%</td><td>83.11%</td><td>★★★★☆☆</td></tr></tbody></table><p> Click here to see the full list of 2487 stocks from our Asian Undiscovered Gems With Strong Fundamentals screener.     </p><p>Let's uncover some gems from our specialized screener.</p><h2>ITCENGLOBAL (KOSDAQ:A124500)</h2><p><strong>Simply Wall St Value Rating:</strong> ★★★★★☆</p><p><strong>Overview:</strong> ITCENGLOBAL CO., Ltd. offers consulting, ICT, and outsourcing services and solutions in South Korea with a market cap of ₩786.63 billion.</p><p><strong>Operations:</strong> ITCENGLOBAL's revenue primarily comes from its consulting, ICT, and outsourcing services in South Korea. The company has a market cap of ₩786.63 billion.</p><p>ITCENGLOBAL, a promising player in the tech sector, showcases impressive earnings growth of 333.5% over the past year, significantly outpacing the industry average of 12.5%. The company's interest payments are well covered by EBIT at 27.3 times, indicating robust financial health. Despite an increase in its debt to equity ratio from 47.5% to 63.3% over five years, its net debt to equity ratio remains satisfactory at just 1.4%. Trading at a substantial discount of approximately 89% below estimated fair value suggests potential for future appreciation amidst volatility in share price movements recently observed.</p><ul><li>Take a closer look at ITCENGLOBAL's potential here in our health report.</li><li>Learn about ITCENGLOBAL's  historical performance.</li></ul><figure><img height="476" src="https://imageproxy.pbkrs.com/https://images.simplywall.st/company/80b50431-a37b-42c3-842c-978c44930222/chart/earnings-and-revenue-growth?x-oss-process=image/auto-orient,1/interlace,1/resize,w_1440,h_1440/quality,q_95/format,jpg" width="746" original-src="https://imageproxy.pbkrs.com/https://images.simplywall.st/company/80b50431-a37b-42c3-842c-978c44930222/chart/earnings-and-revenue-growth"/><figcaption>KOSDAQ:A124500 Earnings and Revenue Growth as at Dec 2025</figcaption></figure><h2>Ardentec (TPEX:3264)</h2><p><strong>Simply Wall St Value Rating:</strong> ★★★★☆☆</p><p><strong>Overview:</strong> Ardentec Corporation provides semiconductor testing solutions for memory, logic, and mixed-signal ICs to various global clients including integrated device manufacturers and fabless design companies, with a market cap of NT$48.34 billion.</p><p><strong>Operations:</strong> The primary revenue stream for Ardentec comes from its core operations, generating NT$8.26 billion, complemented by Quanzhi Technology contributing NT$4.36 billion. The company exhibits a notable net profit margin trend, reflecting its operational efficiency in the semiconductor testing market.</p><p>Ardentec, a promising player in the semiconductor sector, has demonstrated robust earnings growth of 7.7% over the past year, outpacing its industry peers at 2.5%. Its net debt to equity ratio stands at a satisfactory 36.4%, reflecting prudent financial management despite an increase from 56.3% to 62.2% over five years. Recent earnings announcements reveal sales of TWD 3,593 million for Q3 and net income of TWD 827 million, both showing impressive year-on-year increases from TWD 3,369 million and TWD 562 million respectively. With high-quality past earnings and well-covered interest payments (17.3x EBIT), Ardentec appears poised for continued growth with forecasts suggesting an annual increase of nearly 12%.</p><ul><li>Click here and access our complete health analysis report to understand the dynamics of Ardentec.</li><li>Examine Ardentec's past performance report to understand how it has performed in the past.</li></ul><figure><img height="476" src="https://imageproxy.pbkrs.com/https://images.simplywall.st/company/5e3273dc-2644-4b57-8907-220fc7ac38cf/chart/debt-equity-history-analysis?x-oss-process=image/auto-orient,1/interlace,1/resize,w_1440,h_1440/quality,q_95/format,jpg" width="746" original-src="https://imageproxy.pbkrs.com/https://images.simplywall.st/company/5e3273dc-2644-4b57-8907-220fc7ac38cf/chart/debt-equity-history-analysis"/><figcaption>TPEX:3264 Debt to Equity as at Dec 2025</figcaption></figure><h2>LuxNet (TPEX:4979)</h2><p><strong>Simply Wall St Value Rating:</strong> ★★★★★★</p><p><strong>Overview:</strong> LuxNet Corporation, along with its subsidiaries, engages in the manufacturing, processing, and sale of electronic and active components for optical communication in Taiwan and has a market capitalization of NT$42.67 billion.</p><p><strong>Operations:</strong> The primary revenue stream for LuxNet comes from its Optical Communication System Active Components, generating NT$4.28 billion.</p><p>LuxNet, a nimble player in the communications sector, has shown impressive earnings growth of 26.3% over the past year, outpacing the industry average of 8.8%. The company boasts a robust debt-to-equity ratio reduction from 47.2% to 20.5% over five years and maintains more cash than its total debt, underscoring financial strength. Recent quarterly results revealed sales jumping to TWD 1,076 million from TWD 946 million last year with net income rising to TWD 218 million from TWD 138 million previously. These figures highlight LuxNet's potential as it continues its upward trajectory in profitability and market presence.</p><ul><li>Unlock comprehensive insights into our analysis of LuxNet stock in this health report.</li><li>Explore historical data to track LuxNet's performance over time in our Past section.</li></ul><figure><img height="476" src="https://imageproxy.pbkrs.com/https://images.simplywall.st/company/c17dfa4a-cbaf-4686-9ee9-f0eaff227436/chart/debt-equity-history-analysis?x-oss-process=image/auto-orient,1/interlace,1/resize,w_1440,h_1440/quality,q_95/format,jpg" width="746" original-src="https://imageproxy.pbkrs.com/https://images.simplywall.st/company/c17dfa4a-cbaf-4686-9ee9-f0eaff227436/chart/debt-equity-history-analysis"/><figcaption>TPEX:4979 Debt to Equity as at Dec 2025</figcaption></figure><h2>Where To Now?</h2><ul><li>Unlock our comprehensive list of 2487 Asian Undiscovered Gems With Strong Fundamentals by clicking here.</li><li>Are you invested in these stocks already? Keep abreast of every twist and turn by setting up a portfolio with Simply Wall St, where we make it simple for investors like you to stay informed and proactive.</li><li>Unlock the power of informed investing with Simply Wall St, your free guide to navigating stock markets worldwide.</li></ul><h2>Ready For A Different Approach?</h2><ul><li>Explore high-performing small cap companies that haven't yet garnered significant analyst attention.</li><li>Fuel your portfolio with companies showing strong growth potential, backed by optimistic outlooks both from analysts and management.</li><li>Find companies with promising cash flow potential yet trading below their fair value.</li></ul> <p><em> This article by Simply Wall St is general in nature. <strong>We provide commentary based on historical data      and analyst forecasts only using an unbiased methodology and our articles are not intended to be financial advice.</strong> It does not constitute a recommendation to buy or sell any stock, and does not take account of your objectives, or your      financial situation. We aim to bring you long-term focused analysis driven by fundamental data.      Note that our analysis may not factor in the latest price-sensitive company announcements or qualitative material.      Simply Wall St has no position in any stocks mentioned.</em></p><div><p>Mobile Infrastructure for Defense and Disaster</p><p>The next wave in robotics isn't humanoid. Its fully autonomous towers delivering 5G, ISR, and radar in under 30 minutes, anywhere.</p><p>Get the investor briefing before the next round of contracts</p><p><span>Sponsored On Behalf of CiTech</span></p></div></div></div>

<p>As December 2025 approaches, Asian markets show promise with gains in China's CSI 300 and Japan's Nikkei 225. Investors are advised to explore stocks with resilience and growth potential. Highlighted companies include ITCENGLOBAL, Ardentec, and LuxNet, each demonstrating strong earnings growth and financial health. The report suggests these stocks as potential investment opportunities in the dynamic Asian market.</p>

Undiscovered Gems in Asia to Watch This December 2025