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Universal Incorporation, (1325) Fair Value & Analysis

Consumer Cyclical · TW · Market cap 2.2B TWD

UI Universal Incorporation, 1325 · TW
Price25.35 TWD
Fair Value17.50 TWD
Upside-31.0%
Quality41/100
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Evidence: Low Range 11.55 TWD – 21.88 TWD

Fair value as of: Jul 7, 2026

From 1 valuation models · updated today

Fair value updated Jul 7, 2026 — revised from 121.45 TWD to 17.50 TWD (−85.6%) since Jun 24, 2026. Share price −4.7% over the past month.

Price vs Fair Value (12 months)

35.80 TWD 24.05 TWD Fair Value 17.50 TWD Jun 2025 Jul 2026

12‑month range 24.05 TWD – 35.80 TWD · fair‑value band 11.55 TWD – 21.88 TWD · the 25.35 TWD price screens above the 17.50 TWD fair value. As of Jul 7, 2026.

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Analysis

Universal Incorporation, (1325) currently trades at 25.35 TWD, while our model-based Fair Value estimate is 17.50 TWD — implying the stock looks roughly 31.0% overvalued today. We read business quality at 41/100 (below-average quality), in the Consumer Cyclical sector. Bear case: priced above our estimate, the market already discounts strong expectations. Bull case: above-average quality can justify a premium — the entry price still matters most (evidence: low).

Over the trailing twelve months, Universal Incorporation, generated revenue of 266M TWD at a net margin of -24.2%. Revenue declined 30.4% year over year. It earns a return on equity of -2.5%. The balance sheet holds a net cash position of 375M TWD. Fundamentals as of Jul 7, 2026

Our scenario range runs from 11.55 TWD (bear case) to 21.88 TWD (bull case); at 25.35 TWD, the current price sits above that range. The share trades about 30% below its 52-week high and 1% above its 52-week low, currently below its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at -34% fair-value upside — at -31%, 1325 screens cheaper than that median.

Key figures & financial health

Revenue (TTM) 266M TWD
Revenue growth (YoY) -30.4%
Net margin -24.2%
Return on equity -2.5%
Free cash flow −26.7M TWD FY2025
Operating margin -38.1%
More key figures
EPS (TTM) -0.7000 TWD
EPS growth (YoY) +793%
Net cash 375M TWD FY2025

Figures from reported company fundamentals (EODHD) · as of Jul 7, 2026. TTM = trailing twelve months.

About the company

Universal Incorporation, together with its subsidiaries, manufactures and sells nonwoven fabrics and its related products in Taiwan, the United States, Northeast Asia, and China. It offers SMMS and SMS fabrics for use in the hygiene, medical, and industrial markets; spun bond fabrics that are used in the hygiene, medical, industrial, and agricultural markets; and melt-blown fabrics for use in filtration, insulators, and absorbents. The company also provides HEPA filter media products for air purifier, air conditioner, and clean room; cabin air filter media products; composite filter media products for anti-bacteria and VOCs removal; respirator and face mask filter media products; recycled PP resin products; medical face, surgical, and medical activated carbon mask products; and medical D2 respirator and protective surgical respirator face mask products. In addition, it offers in-line and post-treatment products; and outsourcing services, such as non-woven and film laminations, …

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Universal Incorporation, reported revenue of 291M TWD in FY2025 versus 1.2B TWD in FY2021, a compound −29.7%/yr. Reported net income was −59.6M TWD in FY2025.

Revenue −29.7%/yr
FY21 1.2B TWD
FY22 554M TWD
FY23 406M TWD
FY24 317M TWD
FY25 291M TWD
Net income
FY21 278M TWD
FY22 16.6M TWD
FY23 17.8M TWD
FY24 −51.5M TWD
FY25 −59.6M TWD

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Cite: Fair Value Calculator (2026). "Universal Incorporation, Fair Value". https://www.fairvalue-calculator.com/stock/1325

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10 more Textile Manufacturing stocks, each showing price versus our Fair Value estimate (as of Jul 7, 2026).

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Tongkun Group 601233 ¥22.30 ¥11.09 -50%
HMT (Xiamen) New Technical Materials Co 603306 ¥105.04 ¥9.03 -91%
Far Eastern New Century Corporation 1402 28.65 TWD 32.97 TWD +15%
K.P.R. Mill Limited KPRMILL ₹1,181 ₹467.49 -60%
Shijiazhuang ChangShan BeiMing Technology Co 000158 ¥14.74 ¥1.86 -87%
Zhejiang Orient Holdings 600120 ¥4.67 ¥2.33 -50%
Vardhman Textiles Limited VTL ₹666.25 ₹437.96 -34%
Shandong Fiberglass Group 605006 ¥22.82 ¥16.45 -28%

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Frequently asked questions

Is Universal Incorporation, (1325) undervalued?
As of Jul 7, 2026, our model estimates a fair value of 17.50 TWD versus a price of 25.35 TWD — about −31% (overvalued). Model-based estimate, not financial advice.
What is the fair value of 1325?
Our model-based fair value for Universal Incorporation, is 17.50 TWD (as of Jul 7, 2026), built from audited fundamentals. The current price is 25.35 TWD.
What is the quality score of 1325?
Universal Incorporation, has a Quality Score of 41/100, measuring profitability, growth and balance-sheet strength from non-valuation factors.
What is the revenue of Universal Incorporation, (1325)?
Universal Incorporation, reported trailing-twelve-month revenue of about 266M TWD (latest available figure, as of Jul 7, 2026).
What is the net profit margin of 1325?
The net profit margin of Universal Incorporation, is about -24.2%, 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.

Not financial advice · no buy/sell recommendation. Model-based estimates are not certainties; their reliability depends on data quality and assumptions.