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STOCK COMPARISON

Samson Paper Holdings vs UPM-Kymmene Oyj: Fair Value & Quality

Both stocks run through our valuation models. Here is how Samson Paper Holdings (0731) and UPM-Kymmene Oyj (UPM) compare, as of Sep 30, 2026.

As of Sep 30, 2026, Fair Value Calculator sees UPM-Kymmene Oyj as the less overvalued of the two: Samson Paper Holdings trades at HK$0.28 versus a fair value of HK$0.12 (−56.4%), while UPM-Kymmene Oyj trades at €24.93 versus €21.20 (−15.0%).
Samson Paper Holdings
0731.HK · HKD · Industrials
−56.4%
upside to fair value
overvalued
PriceHK$0.28
Fair ValueHK$0.12
Quality38/100
UPM-Kymmene Oyj
UPM.HE · EUR · Materials
−15.0%
upside to fair value
overvalued
Price€24.93
Fair Value€21.20
Quality60/100
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Head-to-head numbers

Green is the better side of a row, red the weaker one (for valuation multiples: lower = cheaper). Grey rows are for reference only and are not scored.

betterweakerfor reference, not scored

Samson Paper HoldingsUPM-Kymmene Oyj
Valuation
n/aP/E (TTM)21.1×
n/aForward P/E (FY2027)13.6×
0.05×P/S (TTM)1.38×
0.55× · book value is mostly goodwillP/B1.31×
n/aEV/EBITDA12.1×
n/aPEG12.89×
−56.4%Fair value upside−15.0%
n/aDividend yield6.0%
n/aDividend per share€1.50
Profitability
-2.5%Operating margin9.8%
n/aEBIT margin trend (5Y)0.51×
-44.7%Return on equity6.2%
-2.7%Return on assets2.8%
Growth
22.9%Revenue growth (YoY)0.6%
1.6%Avg. growth/yr (3Y)-6.3%
-3.2%Avg. growth/yr (5Y)2.4%
n/aValue creation/yr−8.5%
Balance & size
n/aInterest coverage (EBIT/interest)4.2×
5.95×Debt / equity0.28×
$72MMarket cap$15B
weakGrowth qualityweak
Forward P/E: price divided by the analyst consensus for the first fiscal year that has not started yet. The current year carries special items from quarters already reported.
Valuation multiples (P/E, P/S, P/B, EV/EBITDA) are shown but not scored here: the two companies sit in different sectors, and multiples only compare fairly between similar business models. PEG stays scored, as it relates the P/E to growth.

UPM-Kymmene Oyj leads: 1 to 5 metric wins.

n/a = not meaningfully computable, for example with negative equity.

Quality in detail

The quality score, broken down into the same factor families as on the stock page, 0 to 100 per family.

Samson Paper Holdingsof which business quality 38 · market factors 56 UPM-Kymmene Oyjof which business quality 58 · market factors 62
ProfitabilityMargins and returns on capital today
20
26
Quality GrowthAre margins and returns improving?
52
38
CashflowEarnings quality: real cash, not paper profit
18
66
Fin. StrengthBalance sheet, leverage, solvency risk
3
56
InvestmentDisciplined investing over empire-building
100
96
Low VolatilityCalm price path (market factor)
50
90
MomentumPrice trend over the last 3–12 months (market factor)
60
46
52W MomentumDistance to the 52-week high (market factor)
57
59
Net IssuanceShare count: buybacks or dilution?
82
85

What the models say

How far the median fair value (base case) per model family sits from the current price, in percent. The amount in the currency of the trading venue is shown underneath.

above the price, more than 15% above close to the price, 85% to 115% of the price below the price, more than 15% below

Model familySamson Paper HoldingsPrice HK$0.28UPM-Kymmene OyjPrice €24.93
DCF Modelsn/a−41.0%below the price€14.71
Earnings-Basedn/a−83.1%below the price€4.21
Dividend Discountn/a−35.0%below the price€16.20
Multiplesn/a−38.0%below the price€15.45
Asset-Based−78.2%below the priceHK$0.06−49.0%below the price€12.71
Growth DCFn/a−30.6%below the price€17.31
Economic Profitn/a−68.2%below the price€7.94
Growth Earningsn/a−52.6%below the price€11.81
Minimum−78.2%below the priceHK$0.06−83.1%below the price€4.21
Maximum−78.2%below the priceHK$0.06−30.6%below the price€17.31
Median−78.2%below the priceHK$0.06−45.0%below the price€13.71
Geometric mean−78.2%below the priceHK$0.06−53.6%below the price€11.56

Minimum, maximum, median and geometric mean refer to the family values in this table. Geometric because deviations are ratios: half the price and twice the price average to 100%, not 125%.

Samson Paper Holdings: 1 of 1 models see the stock below the current price.

UPM-Kymmene Oyj: 24 of 24 models see the stock below the current price.

Scenario ranges

From our cautious bear scenario to the optimistic bull scenario. The white tick is the current price (value above it), the green tick the fair value (value below it): if the price sits left of the fair value, there is room to rise.

Samson Paper Holdings
Price HK$0.28
Fair Value HK$0.12
Bear HK$0.10Bull HK$0.18
UPM-Kymmene Oyj
Price €24.93
Fair Value €21.20
Bear €15.60Bull €25.27

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Ranked within their sector

Where each stock sits within its sector peer group. Band = middle 50% of peers, tick = median, dot = this stock.

Samson Paper Holdings · Industrials

Quality score38 · bottom 25%
Fair value upside−56.4% · bottom 25%

UPM-Kymmene Oyj · Materials

Quality score60 · Top 25%
Fair value upside−15.0% · above median

Bottom line

As of Sep 30, 2026, Fair Value Calculator sees UPM-Kymmene Oyj as the less overvalued of the two: Samson Paper Holdings trades at HK$0.28 versus a fair value of HK$0.12 (−56.4%), while UPM-Kymmene Oyj trades at €24.93 versus €21.20 (−15.0%).

UPM-Kymmene Oyj has the higher quality score (60/100).

Open UPM-Kymmene Oyj live analysis →

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A model-based valuation snapshot from 26 models. Values change with price and fundamentals; the date shown above applies.