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Com2uS Corporation (078340) Fair Value & Analysis

Communication Services · KR · Market cap 280B KRW

CC Com2uS Corporation 078340 · KQ
Price32,900 KRW
Fair Value54,200 KRW
Upside+64.7%
Quality50/100
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Expensive Growth
Thin margins · 2.8% net margin
Low debt · negative free cash flow
5.10% dividend yield
Trails peers (3/9)
Narrow moat 24/100
Evidence: Medium Range 40,650 KRW – 67,750 KRW Share as image

Fair value as of: Jul 22, 2026

From 15 valuation models · updated 19 days ago

Share price +20.3% over the past month.

A solid business, screening 65% undervalued on our models.

What matters now

  • The price is below even our cautious bear case (40,650 KRW). The market is more pessimistic than our downside scenario.
  • Solid quality (50/100) at a price below fair value, the discount is the argument here, not the business quality.
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Price vs Fair Value (5 years)

148,765 KRW 22,700 KRW Fair Value 54,200 KRW Mar 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Jul 22, 2026.

How to read this chart

60‑month range 22,700 KRW – 148,765 KRW · fair‑value band 40,650 KRW – 67,750 KRW · the 32,900 KRW price screens below the 54,200 KRW fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Jul 22, 2026.

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Analysis

Com2uS Corporation (078340) currently trades at 32,900 KRW, while our model-based Fair Value estimate is 54,200 KRW, implying the stock looks roughly 64.7% undervalued today. The Quality Score stands at 50/100 (solid quality), in the Communication Services sector. Bull case: trading below our estimate, it may offer upside if the fundamentals hold. Bear case: a low price can be a value trap when quality is weak or the data is thin (evidence: medium), always confirm before acting.

Over the trailing twelve months, Com2uS Corporation generated revenue of 673B KRW at a net margin of 2.8%. Revenue declined 13.9% year over year. Net debt stands at 184B KRW. Fundamentals as of Jul 22, 2026

Our scenario range runs from 40,650 KRW (bear case) to 67,750 KRW (bull case); at 32,900 KRW, the current price sits below that range. Bear and bull are the same models run on conservative and optimistic assumptions (margins, growth, valuation multiples), so a plausible valuation range, not a price target. The share trades about 25% below its 52-week high and 38% above its 52-week low, currently below its 200-day average. For context, the median of 10 Communication Services peers we cover trades at -19% fair-value upside, at 65%, 078340 screens cheaper than that median.

Fair Value models

Each model estimates fair value its own way; the Fair Value above is the evidence-weighted blend. Evidence (0–100) measures how completely this model’s inputs are available: well-fed models carry more weight in the blend. The spread across models is intentional, each one stresses a different value driver; dividend models, for instance, come out structurally low when payout is small.

Model Bear Bear = the cautious scenario: the same model computed with conservative anchors (lower growth, margins and valuation multiples). Together with Bull it frames a plausible valuation range, not a price target.BaseBull Bull = the optimistic scenario: the same model computed with favourable anchors (higher growth, margins and valuation multiples). Together with Bear it frames a plausible valuation range, not a price target. Evidence
Highest evidence
Residual Income 65,214 KRW 64,527 KRW 58,048 KRW 76
ROIC Compounder 11,001 KRW 11,274 KRW 11,516 KRW 72
Growth-Adj P/E 38,436 KRW 54,909 KRW 71,382 KRW 68
All 15 models by family
DCF Models
Owner Earnings 60,679 KRW 98,115 KRW 162,379 KRW 31
Earnings-Based
Graham-Dodd 21,680 KRW 85,105 KRW 115,522 KRW 54
Lynch FV 20,979 KRW 29,969 KRW 38,960 KRW 50
PEG = 1.0 20,979 KRW 29,969 KRW 38,960 KRW 46
EPV 11,001 KRW 11,274 KRW 11,516 KRW 59
Multiples
P/E Multiple 52,606 KRW 70,141 KRW 87,676 KRW 63
P/S Multiple 40,650 KRW 54,200 KRW 67,750 KRW 58
P/B Multiple 40,650 KRW 54,200 KRW 67,750 KRW 55
EV/EBIT 13,163 KRW 14,399 KRW 15,634 KRW 53
EV/EBITDA 27,255 KRW 33,188 KRW 39,120 KRW 54
EV/Revenue 12,268 KRW 13,472 KRW 14,677 KRW 43
Asset-Based
NCAV (Graham) 43,484 KRW 58,269 KRW 86,968 KRW 50
Economic Profit
Residual Income 65,214 KRW 64,527 KRW 58,048 KRW 76
ROIC Compounder 11,001 KRW 11,274 KRW 11,516 KRW 72
Growth Earnings
Growth-Adj P/E 38,436 KRW 54,909 KRW 71,382 KRW 68

Widest divergence: DCF Models (98,115 KRW) versus Economic Profit (11,274 KRW). Highest evidence: Residual Income (76).

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Key figures & financial health

Revenue (TTM) 673B KRW
Revenue growth (YoY) -13.9%
Net margin 2.8%
Return on equity 0.0%
Free cash flow −49.1B KRW FY2025
Operating margin 3.6%
More key figures
Dividend yield 5.2%
EPS growth (YoY) +137%
Net debt 184B KRW FY2025

Figures from reported company fundamentals · as of Jul 22, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 50/100

Of which business quality 47 · Market factors (momentum, volatility) 41

Profitability 38
Margins and returns on capital today
Quality Growth 56
Are margins and returns improving?
Cashflow 0
Earnings quality: real cash, not paper profit
Fin. Strength 44
Balance sheet, leverage, solvency risk
Investment 100
Disciplined investing over empire-building
Low Volatility 70
Calm price path (market factor)
Momentum 24
Price trend over the last 3–12 months (market factor)
52W Momentum 38
Distance to the 52-week high (market factor)
Net Issuance 87
Buybacks instead of dilution

Non-valuation factor families (profitability, growth, cashflow, financial strength, momentum …), each academically grounded. Valuation itself sits in the Fair Value and is deliberately excluded here to avoid double-counting.

About the company

Com2uS Corporation develops and publishes mobile games in South Korea, the United States, China, Japan, Taiwan, Southeast Asia, Europe, and internationally. The company was founded in 1998 and is headquartered in Seoul, South Korea.

Company description, as reported by the company or data provider.

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Com2uS Corporation reported revenue of 696B KRW in FY2025 versus 559B KRW in FY2021, a compound +5.7%/yr. Reported net income was 36.5B KRW in FY2025, compounding −27.1%/yr from FY2021.

Growth Quality 40/100
The company is growing, but growth may require heavy reinvestment or weak cash conversion.
Latest Revenue (FY 2025)
696B KRW
Latest YoY
+0.4%
Avg. growth/yr (3Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
−1.0%
Avg. growth/yr (5Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+6.5%
Avg. growth/yr (14Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+23.5%
Revenue +5.7%/yr
FY21 559B KRW
FY22 717B KRW
FY23 740B KRW
FY24 694B KRW
FY25 696B KRW
Net income −27.1%/yr
FY21 129B KRW
FY22 33.4B KRW
FY23 39.8B KRW
FY24 −108B KRW
FY25 36.5B KRW

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Cite: Fair Value Calculator (2026). "Com2uS Corporation Fair Value". https://www.fairvalue-calculator.com/stock/078340

Peer Group

Electronic Gaming & Multimedia · 152 stocks

How this stock ranks against its industry: the green marker is this stock, the band is the typical 25–75% peer range, and the tick is the median.

Quality Score 50 · Below median
Fair Value upside +65% · Top 25%
Return on assets 0% · Below median
Net margin (TTM) 3% · Below median
Operating margin (TTM) 4% · Below median
Revenue growth -14% · Bottom 25%
Dividend yield (TTM) 5.1% · Top 25%
Debt / equity 0.00× · Lower than median

Snowflake

Five quick dimensions, each 0 to 100: VALUE (fair-value potential), FUTURE (revenue growth), PAST (return on equity), HEALTH (low debt), DIVIDEND (yield). Green = this stock, grey = typical sector peer.

VALUE 100 · sector 15
FUTURE 0 · sector 10
PAST 0 · sector 11
HEALTH 100 · sector 99
DIVIDEND 100 · sector 41

Insider activity: 45/100

Values & ESG

Does this company touch areas you may want to avoid? The classification is inferred from sector and industry.

None of the checked exposures detected

ESG scores are not available for this stock yet. Values and ESG data are contextual and can differ between providers.

Similar stocks

10 more Electronic Gaming & Multimedia stocks, each showing price versus our Fair Value estimate (as of Jul 22, 2026).

Stock Price Fair Value vs Fair Value
NetEase, Inc 9999 HK$202.60 HK$192.74 -5%
Electronic Arts Inc EA $207.27 $76.57 -63%
Take-Two Interactive Software, Inc TTWO $237.04 $60.45 -74%
Roblox Corporation RBLX $57.07 $21.20 -63%
Zhejiang Century Huatong Group 002602 ¥14.04 ¥14.68 +5%
KRAFTON, Inc 259960 240,500 KRW 395,557 KRW +64%
Kunlun Tech Co 300418 ¥44.61 ¥6.87 -85%
Giant Network Group 002558 ¥29.98 ¥15.69 -48%
International Games System Co 3293 704.00 TWD 568.16 TWD -19%
37 Interactive Entertainment Network Technology Group 002555 ¥19.02 ¥22.29 +17%

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Frequently asked questions

Is Com2uS Corporation (078340) overvalued or undervalued?
As of Jul 22, 2026, our model estimates a fair value of 54,200 KRW versus a price of 32,900 KRW, about +65% (undervalued).
What is the fair value of 078340?
Our model-based fair value for Com2uS Corporation is 54,200 KRW (as of Jul 22, 2026), built from audited fundamentals. The current price is 32,900 KRW.
What is the quality score of 078340?
Com2uS Corporation has a Quality Score of 50/100. It measures business quality (profitability, growth, cash flow, balance-sheet strength, investment discipline, share issuance). Market factors such as price momentum and volatility do not enter the number; they are shown separately in the detail view.
What is the revenue of Com2uS Corporation (078340)?
Com2uS Corporation reported trailing-twelve-month revenue of about 673B KRW (latest available figure, as of Jul 22, 2026).
What is the net profit margin of 078340?
The net profit margin of Com2uS Corporation is about 2.8%, meaning it keeps roughly 2.8% of revenue as net income. Based on the latest reported figures.
Does Com2uS Corporation pay a dividend?
Com2uS Corporation currently shows a dividend yield of about 5.15% relative to its recent price (as of Jul 22, 2026).

How we calculate Fair Value

Each company is valued through a stack of independent intrinsic-value models (DCF variants, residual-income, multiples and more), blended into one family-balanced consensus and weighted by how much trustworthy data backs it. A separate quality layer scores the fundamentals. Every input is real reported data, nothing guessed.

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