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Kyobo 3 SPAC (208710) Fair Value & Analysis

Technology · KR · Market cap 24.5B KRW

K3 Kyobo 3 SPAC 208710 · KQ
Price2,865 KRW
Fair Value7,045 KRW
Upside+145.9%
Quality49/100
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Strengths

Trades 146% below our fair value of 7,045 KRW

Risks

!Expensive Growth
!Loss-making · -2.8% net margin
!Low debt · negative free cash flow
!Trails peers (2/8)
Expensive Growth
Loss-making · -2.8% net margin
Low debt · negative free cash flow
Trails peers (2/8)
Narrow moat 18/100
Evidence: Low Range 5,073 KRW – 9,017 KRW Share as image

Fair value as of: Aug 15, 2026

From 2 valuation models · updated 6 days ago

Fair value updated Aug 15, 2026, revised from 4,854 KRW to 7,045 KRW (+45.1%) since Jul 22, 2026. Share price +58.2% over the past month.

Below-average quality, screening 146% undervalued on our models.

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What matters now

  • The price is below even our cautious bear case (5,073 KRW). The market is more pessimistic than our downside scenario.
  • The large gap to fair value rests on thin data (low evidence): fewer applicable models and a shorter history. Read it with extra caution.
  • Solid quality (49/100) 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)

31,300 KRW 1,745 KRW Fair Value 7,045 KRW Mar 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Aug 15, 2026.

How to read this chart

60‑month range 1,745 KRW – 31,300 KRW · fair‑value band 5,073 KRW – 9,017 KRW · the 2,865 KRW price screens below the 7,045 KRW fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Aug 15, 2026.

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Analysis

Kyobo 3 SPAC (208710) currently trades at 2,865 KRW, while our model-based Fair Value estimate is 7,045 KRW, implying the stock looks roughly 145.9% undervalued today. The Quality Score stands at 49/100 (below-average quality), in the Technology 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: low), always confirm before acting.

Over the trailing twelve months, Kyobo 3 SPAC generated revenue of 128B KRW at a net margin of -2.8%. Revenue declined 1.0% year over year. It earns a return on equity of -6.8%. Net debt stands at 11.1B KRW. Fundamentals as of Aug 15, 2026

Our scenario range runs from 5,073 KRW (bear case) to 9,017 KRW (bull case); at 2,865 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 49% below its 52-week high and 69% above its 52-week low, currently above its 200-day average. For context, the median of 10 Technology peers we cover trades at -68% fair-value upside, at 146%, 208710 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
EV/EBITDA 6,282 KRW 8,254 KRW 10,225 KRW 54
NCAV (Graham) 1,805 KRW 2,419 KRW 3,611 KRW 50
All 2 models by family
Multiples
EV/EBITDA 6,282 KRW 8,254 KRW 10,225 KRW 54
Asset-Based
NCAV (Graham) 1,805 KRW 2,419 KRW 3,611 KRW 50

Widest divergence: Multiples (8,254 KRW) versus Asset-Based (2,419 KRW). Highest evidence: EV/EBITDA (54).

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Key figures & financial health

Revenue (TTM) 128B KRW
Revenue growth (YoY) -1.0%
Net margin -2.8%
Return on equity -6.8%
Free cash flow −3.9B KRW FY2025
Operating margin -1.0%
More key figures
EPS growth (YoY) +242%
Net debt 11.1B KRW FY2025

Figures from reported company fundamentals · as of Aug 15, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 49/100

Of which business quality 46 · Market factors (momentum, volatility) 43

Profitability 23
Margins and returns on capital today
Quality Growth 54
Are margins and returns improving?
Cashflow 7
Earnings quality: real cash, not paper profit
Fin. Strength 50
Balance sheet, leverage, solvency risk
Investment 94
Disciplined investing over empire-building
Low Volatility 20
Calm price path (market factor)
Momentum 54
Price trend over the last 3–12 months (market factor)
52W Momentum 52
Distance to the 52-week high (market factor)
Net Issuance 90
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

Photon Co., Ltd. engages in the manufacture and sale of camera module parts for smart phones in China and internationally. It offers AF/OIS (optical image stabilization) FPCB assy, folded zoom FPCB assy, SUB assy, ISM, winding coils, etc. The company was formerly known as Biolog Device Co., Ltd. and changed its name to Photon Co., Ltd. in April 2025.

Full company description

Photon Co., Ltd. engages in the manufacture and sale of camera module parts for smart phones in China and internationally. It offers AF/OIS (optical image stabilization) FPCB assy, folded zoom FPCB assy, SUB assy, ISM, winding coils, etc. The company was formerly known as Biolog Device Co., Ltd. and changed its name to Photon Co., Ltd. in April 2025. The company was founded in 2008 and is headquartered in Yongin-si, South Korea.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Kyobo 3 SPAC reported revenue of 129B KRW in FY2025 versus 87.3B KRW in FY2021, a compound +10.2%/yr. Reported net income was −6.4B KRW in FY2025.

Growth Quality 22/100
The company is growing, but growth may require heavy reinvestment or weak cash conversion.
Latest Revenue (FY 2025)
129B KRW
Latest YoY
−5.1%
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.
+6.5%
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.
+7.0%
Avg. growth/yr (10Y) 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.
+11.1%
Revenue +10.2%/yr
FY21 87.3B KRW
FY22 106B KRW
FY23 123B KRW
FY24 136B KRW
FY25 129B KRW
Net income
FY21 −7.2B KRW
FY22 257M KRW
FY23 −11.8B KRW
FY24 −9.8B KRW
FY25 −6.4B KRW

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Cite: Fair Value Calculator (2026). "Kyobo 3 SPAC Fair Value". https://www.fairvalue-calculator.com/stock/208710

Peer Group

Electronic Components · 646 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 47 · Below median
Fair Value upside +146% · Top 25%
Return on assets 1% · Below median
Net margin (TTM) -3% · Bottom 25%
Operating margin (TTM) -1% · Bottom 25%
Revenue growth -1% · Below 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.

VALUEFUTUREPASTHEALTHDIVIDEND
This stock
VALUEFUTUREPASTHEALTHDIVIDEND
Sector peers
VALUE100 · sector 0
FUTURE0 · sector 37
PAST0 · sector 24
HEALTH100 · sector 95
DIVIDEND0 · sector 25

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 Electronic Components stocks, each showing price versus our Fair Value estimate (as of Aug 15, 2026).

Stock Price Fair Value vs Fair Value
Delta Electronics, Inc 2308 1,790 TWD 602.37 TWD -66%
Luxshare Precision Industry Co 002475 ¥56.06 ¥38.44 -31%
Samsung Electro-Mechanics Co 009150 1,503,000 KRW 172,954 KRW -88%
Suzhou Dongshan Precision Manufacturing Co 002384 ¥202.11 ¥21.19 -90%
Shengyi Technology Co 600183 ¥143.23 ¥36.30 -75%
Victory Giant Technology (HuiZhou) Co 2476 HK$238.60 HK$75.68 -68%
Asia Vital Components Co 3017 2,910 TWD 1,369 TWD -53%
Nan Ya Printed Circuit Board Corporation 8046 1,215 TWD 1,768 TWD +46%
Zhen Ding Technology Holding 4958 477.50 TWD 136.13 TWD -71%
Jentech Precision Industrial Co 3653 5,460 TWD 938.20 TWD -83%

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Frequently asked questions

Is Kyobo 3 SPAC (208710) overvalued or undervalued?
As of Aug 15, 2026, our model estimates a fair value of 7,045 KRW versus a price of 2,865 KRW, about +146% (undervalued).
What is the fair value of 208710?
Our model-based fair value for Kyobo 3 SPAC is 7,045 KRW (as of Aug 15, 2026), built from audited fundamentals. The current price: 2,865 KRW.
What is the quality score of 208710?
Kyobo 3 SPAC has a Quality Score of 49/100. 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 Kyobo 3 SPAC (208710)?
Kyobo 3 SPAC reported trailing-twelve-month revenue of about 128B KRW (latest available figure, as of Aug 15, 2026).
What is the net profit margin of 208710?
The net profit margin of Kyobo 3 SPAC is about -2.8%, 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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