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STOCK COMPARISON

Pearl Abyss vs Polycab India: Fair Value & Quality

Both stocks run through our valuation models. Here is how Pearl Abyss (263750) and Polycab India (POLYCAB) compare, as of Sep 21, 2026.

As of Sep 21, 2026, Fair Value Calculator sees Pearl Abyss as the less overvalued of the two: Pearl Abyss trades at KRW 34,850 versus a fair value of KRW 7,401 (-79%), while Polycab India trades at ₹8,400 versus ₹1,473 (-82%).
Pearl Abyss
263750.KQ · KRW · Communication Services
-79%
upside to fair value
overvalued
PriceKRW 34,850
Fair ValueKRW 7,401
Quality64/100
Polycab India
POLYCAB.NSE · INR · Industrials
-82%
upside to fair value
overvalued
Price₹8,400
Fair Value₹1,473
Quality52/100
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Head-to-head numbers

Green value = the better side for that row (for valuation multiples: lower = cheaper).

Pearl AbyssPolycab India
Valuation
P/E (TTM)46.0×
P/S (TTM)4.86×
P/B11.70×
EV/EBITDA34.3×
−78.8%Fair value upside−82.5%
Dividend yield0.6%
Dividend per share₹47.00
Profitability
65%Operating margin13%
17%Return on equity25%
9%Return on assets14%
Growth
420%Revenue growth (YoY)27%
-1.8%Avg. growth/yr (3Y)27.0%
-5.6%Avg. growth/yr (5Y)26.9%
Value creation/yr+13.4%
Balance & size
Interest coverage (EBIT/interest)14.9×
0.07×Debt / equity0.00×
$2BMarket cap$15B
weakGrowth qualityexpensive
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.

Polycab India leads: 2 to 5 metric wins.

Dash = 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.

Pearl Abyssof which business quality 58 · market factors 31 Polycab Indiaof which business quality 52 · market factors 57
ProfitabilityMargins and returns on capital today
21
71
Quality GrowthAre margins and returns improving?
37
42
CashflowEarnings quality: real cash, not paper profit
48
7
Fin. StrengthBalance sheet, leverage, solvency risk
84
77
InvestmentDisciplined investing over empire-building
92
28
Low VolatilityCalm price path (market factor)
50
77
MomentumPrice trend over the last 3–12 months (market factor)
21
48
52W MomentumDistance to the 52-week high (market factor)
26
49
Net IssuanceShare count: buybacks or dilution?
81
81

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 familyPearl AbyssPrice KRW 34,850Polycab IndiaPrice ₹8,400
DCF Models-80%below the priceKRW 6,867-51%below the price₹4,141
Earnings-Basedn/a-54%below the price₹3,865
Dividend Discountn/a-92%below the price₹694
Multiples-88%below the priceKRW 4,235-60%below the price₹3,348
Asset-Based-75%below the priceKRW 8,714-94%below the price₹534
Growth DCF-76%below the priceKRW 8,473n/a
Economic Profitn/a-69%below the price₹2,642
Growth Earningsn/a-39%below the price₹5,155
Minimum-88%below the priceKRW 4,235-94%below the price₹534
Maximum-75%below the priceKRW 8,714-39%below the price₹5,155
Median-78%below the priceKRW 7,670-60%below the price₹3,348
Geometric mean-80%below the priceKRW 6,807-74%below the price₹2,226

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%.

Pearl Abyss: 11 of 11 models see the stock below the current price.

Polycab India: 16 of 17 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.

Pearl Abyss
Price KRW 34,850
Fair Value KRW 7,401
Bear KRW 4,721Bull KRW 11,100
Polycab India
Price ₹8,400
Fair Value ₹1,473
Bear ₹1,074Bull ₹4,083

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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.

Pearl Abyss · Communication Services

Quality score64 · Top 25%
Fair value upside-79% · bottom 25%

Polycab India · Industrials

Quality score52 · below median
Fair value upside-82% · bottom 25%

Bottom line

As of Sep 21, 2026, Fair Value Calculator sees Pearl Abyss as the less overvalued of the two: Pearl Abyss trades at KRW 34,850 versus a fair value of KRW 7,401 (-79%), while Polycab India trades at ₹8,400 versus ₹1,473 (-82%).

Pearl Abyss has the higher quality score (64/100).

See the full analysis →

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