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C-SITE Co., Ltd. (109670) Fair Value & Analysis

Consumer Cyclical · KR · Market cap 21.2B KRW

CS C-SITE Co., Ltd. 109670 · KQ
Price4,070 KRW
Fair Value7,833 KRW
Upside+92.5%
Quality56/100
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Strengths

Trades 92% below our fair value of 7,833 KRW
Low debt · generates free cash flow

Risks

!Weak Growth
!Loss-making · -1.1% net margin
!Mixed vs. peers (5/10)
!Narrow moat 12/100
Weak Growth
Loss-making · -1.1% net margin
Low debt · generates free cash flow
Mixed vs. peers (5/10)
Narrow moat 12/100
Evidence: High Range 5,739 KRW – 9,927 KRW Share as image

Fair value as of: Aug 13, 2026

From 16 valuation models · updated 7 days ago

Fair value updated Aug 13, 2026, revised from 8,531 KRW to 7,833 KRW (−8.2%) since Jul 20, 2026. Share price +6.5% over the past month.

A solid business, screening 92% undervalued on our models.

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What matters now

  • The price is below even our cautious bear case (5,739 KRW). The market is more pessimistic than our downside scenario.
  • Solid quality (56/100) at a price below fair value, the discount is the argument here, not the business quality.
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Price vs Fair Value (3 years)

44,250 KRW 2,650 KRW Fair Value 7,833 KRW Dec 2023 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Aug 13, 2026.

How to read this chart

32‑month range 2,650 KRW – 44,250 KRW · fair‑value band 5,739 KRW – 9,927 KRW · the 4,070 KRW price screens below the 7,833 KRW fair value. Dashed = 300-day average. As of Aug 13, 2026.

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Analysis

C-SITE Co., Ltd. (109670) currently trades at 4,070 KRW, while our model-based Fair Value estimate is 7,833 KRW, implying the stock looks roughly 92.5% undervalued today. The Quality Score stands at 56/100 (solid quality), in the Consumer Cyclical 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: high), always confirm before acting.

Over the trailing twelve months, C-SITE Co., Ltd. generated revenue of 166B KRW at a net margin of -1.1%. Revenue declined 8.6% year over year. It earns a return on equity of -3.3%. Net debt stands at 3.2B KRW. Fundamentals as of Aug 13, 2026

Our scenario range runs from 5,739 KRW (bear case) to 9,927 KRW (bull case); at 4,070 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 61% below its 52-week high and 35% above its 52-week low, currently below its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at 27% fair-value upside, at 92%, 109670 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
Growth DCF 12,938 KRW 15,929 KRW 21,045 KRW 80
Rev-Margin DCF 7,879 KRW 8,368 KRW 9,089 KRW 74
ROIC Compounder 4,918 KRW 4,950 KRW 4,979 KRW 72
All 16 models by family
DCF Models
FCF DCF 12,572 KRW 15,654 KRW 21,362 KRW 38
Owner Earnings 6,593 KRW 7,327 KRW 8,686 KRW 31
5Y Revenue Exit 7,879 KRW 8,184 KRW 8,605 KRW 39
5Y EBITDA Exit 11,052 KRW 13,677 KRW 17,157 KRW 41
10Y Revenue Exit 9,656 KRW 10,049 KRW 10,361 KRW 36
10Y EBITDA Exit 11,588 KRW 13,445 KRW 15,381 KRW 37
Earnings-Based
EPV 4,918 KRW 4,950 KRW 4,979 KRW 59
Dividend Discount
Gordon GGM 3,934 KRW 4,306 KRW 4,872 KRW 70
DDM Multi-Stage 3,934 KRW 4,936 KRW 6,340 KRW 61
Multiples
EV/EBIT 5,072 KRW 5,188 KRW 5,305 KRW 53
EV/EBITDA 11,006 KRW 13,101 KRW 15,195 KRW 54
EV/Revenue 4,959 KRW 5,059 KRW 5,160 KRW 43
Asset-Based
NCAV (Graham) 4,618 KRW 6,188 KRW 9,236 KRW 50
Growth DCF
Growth DCF 12,938 KRW 15,929 KRW 21,045 KRW 80
Rev-Margin DCF 7,879 KRW 8,368 KRW 9,089 KRW 74
Economic Profit
ROIC Compounder 4,918 KRW 4,950 KRW 4,979 KRW 72

Widest divergence: DCF Models (10,049 KRW) versus Dividend Discount (4,306 KRW). Highest evidence: Growth DCF (80).

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Key figures & financial health

Revenue (TTM) 166B KRW
Revenue growth (YoY) -8.6%
Net margin -1.1%
Return on equity -3.3%
Free cash flow 4.7B KRW FY2025
Operating margin -3.8%
More key figures
EPS growth (YoY) +125%
Net debt 3.2B KRW FY2024

Figures from reported company fundamentals · as of Aug 13, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 56/100

Of which business quality 58 · Market factors (momentum, volatility) 22

Profitability 39
Margins and returns on capital today
Quality Growth 42
Are margins and returns improving?
Cashflow 40
Earnings quality: real cash, not paper profit
Fin. Strength 72
Balance sheet, leverage, solvency risk
Investment 95
Disciplined investing over empire-building
Low Volatility 40
Calm price path (market factor)
Momentum 17
Price trend over the last 3–12 months (market factor)
52W Momentum 9
Distance to the 52-week high (market factor)
Net Issuance 78
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

C-SITE Co., Ltd. engages in the design, production, and export of knitted clothing products in Korea and internationally. It produces knitwear through original equipment manufacturing (OEM) and some original development manufacturing (ODM) methods. The company was founded in 1999 and is based in Seoul, South Korea.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

C-SITE Co., Ltd. reported revenue of 170B KRW in FY2025 versus 175B KRW in FY2021, a compound −0.7%/yr. Reported net income was −1.3B KRW in FY2025.

Growth Quality 18/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
170B KRW
Latest YoY
−2.4%
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.
−2.9%
Revenue −0.7%/yr
FY21 175B KRW
FY22 186B KRW
FY23 152B KRW
FY24 174B KRW
FY25 170B KRW
Net income
FY21 11.0B KRW
FY22 8.9B KRW
FY23 −4.2B KRW
FY24 195M KRW
FY25 −1.3B KRW

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Cite: Fair Value Calculator (2026). "C-SITE Co., Ltd. Fair Value". https://www.fairvalue-calculator.com/stock/109670

Peer Group

Apparel Manufacturing · 213 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 56 · Above median
Fair Value upside +93% · Top 25%
Return on assets -1% · Bottom 25%
Net margin (TTM) -1% · Bottom 25%
Operating margin (TTM) -4% · Bottom 25%
Revenue growth -9% · Below median
Dividend yield (TTM) 12.9% · Top 25%

Valuation Multiples vs Apparel Manufacturing median · lower = cheaper

P/FCF 0.0× · Cheaper than 75% of peers

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.

VALUEFUTUREPASTHEALTHDIVIDEND
This stock
VALUEFUTUREPASTHEALTHDIVIDEND
Sector peers
VALUE100 · sector 24
FUTURE0 · sector 3
PAST0 · sector 19
HEALTH100 · sector 98
DIVIDEND100 · sector 52

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

Similar stocks

10 more Apparel Manufacturing stocks, each showing price versus our Fair Value estimate (as of Aug 13, 2026).

Stock Price Fair Value vs Fair Value
H & M Hennes & Mauritz AB HMB kr 174.25 kr 165.47 -5%
LPP SA LPP 22,220 PLN 17,754 PLN -20%
Bosideng International Holdings 3998 HK$4.65 HK$5.92 +27%
Youngor Fashion Co 600177 ¥7.91 ¥5.59 -29%
Page Industries Limited PAGEIND ₹38,295 ₹12,395 -68%
Hla Group 600398 ¥6.07 ¥9.92 +63%
Youngone Corporation 111770 85,200 KRW 188,736 KRW +122%
F&F Co 383220 68,800 KRW 179,500 KRW +161%
Youngone Holdings 009970 188,300 KRW 697,038 KRW +270%
Wiselink Co 8932 105.00 TWD 37.95 TWD -64%

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Frequently asked questions

Is C-SITE Co., Ltd. (109670) overvalued or undervalued?
As of Aug 13, 2026, our model estimates a fair value of 7,833 KRW versus a price of 4,070 KRW, about +92% (undervalued).
What is the fair value of 109670?
Our model-based fair value for C-SITE Co., Ltd. is 7,833 KRW (as of Aug 13, 2026), built from audited fundamentals. The current price: 4,070 KRW.
What is the quality score of 109670?
C-SITE Co., Ltd. has a Quality Score of 56/100. 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 C-SITE Co., Ltd. (109670)?
C-SITE Co., Ltd. reported trailing-twelve-month revenue of about 166B KRW (latest available figure, as of Aug 13, 2026).
What is the net profit margin of 109670?
The net profit margin of C-SITE Co., Ltd. is about -1.1%, meaning it is currently running at a net loss. Based on the latest reported figures.

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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