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Lingsen Precision Industries, Ltd (2369) Fair Value & Analysis

Technology · TW · Market cap 12.6B TWD

LP Lingsen Precision Industries, Ltd 2369 · TW
Price33.60 TWD
Fair Value6.76 TWD
Upside-79.9%
Quality46/100
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Weak Growth
Loss-making · -4.1% net margin
Low debt · negative free cash flow
Trails peers (3/11)
Narrow moat 11/100
Evidence: Low Range 5.11 TWD – 8.41 TWD Share as image

Fair value as of: Jul 21, 2026

From 4 valuation models · updated 20 days ago

Share price −20.9% over the past month.

Below-average quality, and screening another 80% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (8.41 TWD). The favourable scenario is already priced in.
  • 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 but not exceptional quality (46/100) and above fair value, neither a clear bargain nor a standout compounder.
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Price vs Fair Value (5 years)

44.55 TWD 11.35 TWD Fair Value 6.76 TWD Mar 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Jul 21, 2026.

How to read this chart

60‑month range 11.35 TWD – 44.55 TWD · fair‑value band 5.11 TWD – 8.41 TWD · the 33.60 TWD price screens above the 6.76 TWD fair value. Dashed = 300-day average. As of Jul 21, 2026.

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Analysis

Lingsen Precision Industries, Ltd (2369) currently trades at 33.60 TWD, while our model-based Fair Value estimate is 6.76 TWD, implying the stock looks roughly 79.9% overvalued today. The Quality Score stands at 46/100 (below-average quality), in the Technology 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, Lingsen Precision Industries, Ltd generated revenue of 6.0B TWD at a net margin of -4.1%. Revenue grew 39.6% year over year. It earns a return on equity of -5.1%. The balance sheet holds a net cash position of 59.5M TWD. Fundamentals as of Jul 21, 2026

Our scenario range runs from 5.11 TWD (bear case) to 8.41 TWD (bull case); at 33.60 TWD, the current price sits above 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 20% below its 52-week high and 139% above its 52-week low, currently above its 200-day average. For context, the median of 10 Technology peers we cover trades at -75% fair-value upside, at -80%, 2369 screens richer 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
Gordon GGM 2.75 TWD 3.02 TWD 3.41 TWD 70
DDM Multi-Stage 2.75 TWD 3.46 TWD 4.44 TWD 61
EV/EBITDA 6.85 TWD 8.51 TWD 10.16 TWD 54
All 4 models by family
Dividend Discount
Gordon GGM 2.75 TWD 3.02 TWD 3.41 TWD 70
DDM Multi-Stage 2.75 TWD 3.46 TWD 4.44 TWD 61
Multiples
EV/EBITDA 6.85 TWD 8.51 TWD 10.16 TWD 54
Asset-Based
NCAV (Graham) 6.41 TWD 8.59 TWD 12.82 TWD 50

Widest divergence: Asset-Based (8.59 TWD) versus Dividend Discount (3.02 TWD). Highest evidence: Gordon GGM (70).

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Key figures & financial health

Revenue (TTM) 6.0B TWD
Revenue growth (YoY) +39.6%
Net margin -4.1%
Return on equity -5.1%
Free cash flow −414M TWD FY2025
Operating margin 1.6%
More key figures
EPS (TTM) -1.05 TWD
EPS growth (YoY) +7,399%
Net cash 59.5M TWD FY2025

Figures from reported company fundamentals · as of Jul 21, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 46/100

Of which business quality 46 · Market factors (momentum, volatility) 64

Profitability 10
Margins and returns on capital today
Quality Growth 28
Are margins and returns improving?
Cashflow 6
Earnings quality: real cash, not paper profit
Fin. Strength 88
Balance sheet, leverage, solvency risk
Investment 87
Disciplined investing over empire-building
Low Volatility 41
Calm price path (market factor)
Momentum 69
Price trend over the last 3–12 months (market factor)
52W Momentum 81
Distance to the 52-week high (market factor)
Net Issuance 83
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

Lingsen Precision Industries, Ltd. manufactures and sells semiconductor materials and equipment in Taiwan, the rest of Asia, Europe, and the Americas. The company is involved in assembly, testing, manufacture, and packaging of various integrated circuits and optoelectronics products.

Full company description

Lingsen Precision Industries, Ltd. manufactures and sells semiconductor materials and equipment in Taiwan, the rest of Asia, Europe, and the Americas. The company is involved in assembly, testing, manufacture, and packaging of various integrated circuits and optoelectronics products. It offers assembly services, including reliability test, failure analysis, package characterization, and product services; and test process services for water test and final test equipment. The company was founded in 1970 and is headquartered in Taichung, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Lingsen Precision Industries, Ltd reported revenue of 5.6B TWD in FY2025 versus 7.7B TWD in FY2021, a compound −7.9%/yr. Reported net income was −394M TWD in FY2025.

Growth Quality 12/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
5.6B TWD
Latest YoY
+3.5%
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.
−2.6%
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.
+0.4%
Avg. growth/yr (23Y) 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.
+2.8%
Revenue −7.9%/yr
FY21 7.7B TWD
FY22 6.0B TWD
FY23 5.7B TWD
FY24 5.4B TWD
FY25 5.6B TWD
Net income
FY21 874M TWD
FY22 207M TWD
FY23 −156M TWD
FY24 −168M TWD
FY25 −394M TWD

2369 screens 80% overvalued. Compare with ASML Holding →

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Cite: Fair Value Calculator (2026). "Lingsen Precision Industries, Ltd Fair Value". https://www.fairvalue-calculator.com/stock/2369

Peer Group

Semiconductor Equipment & Materials · 212 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 46 · Bottom 25%
Fair Value upside −80% · Bottom 25%
Return on assets -2% · Bottom 25%
Net margin (TTM) -4% · Bottom 25%
Operating margin (TTM) 2% · Below median
Revenue growth 40% · Top 25%
Dividend yield (TTM) 0.0% · Bottom 25%
Debt / equity 0.17× · Higher than median

Valuation Multiples vs Semiconductor Equipment & Materials median · lower = cheaper

P/B 0.08× · Cheaper than 75% of peers
P/S (TTM) 0.07× · 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.

VALUE 0 · sector 0
FUTURE 100 · sector 58
PAST 0 · sector 30
HEALTH 91 · sector 96
DIVIDEND 0 · sector 16

VALUE 0: the price sits above our fair-value range.

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 Semiconductor Equipment & Materials stocks, each showing price versus our Fair Value estimate (as of Jul 21, 2026).

Stock Price Fair Value vs Fair Value
ASML Holding ASML C$50.50 C$15.57 -69%
Applied Materials, Inc AMAT $579.43 $143.08 -75%
Lam Research Corporation LRCX $346.10 $67.57 -80%
KLA Corporation KLAC $212.75 $53.01 -75%
NAURA Technology Group 002371 ¥774.20 ¥151.43 -80%
Advanced Micro-Fabrication Equipment Inc 688012 ¥350.69 ¥41.79 -88%
Piotech Inc 688072 ¥832.00 ¥431.44 -48%
Hon. Precision, Inc 7769 6,005 TWD 1,804 TWD -70%
Hangzhou Changchuan Technology Co 300604 ¥325.24 ¥33.33 -90%
MPI Corporation 6223 5,600 TWD 609.44 TWD -89%

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Frequently asked questions

Is Lingsen Precision Industries, Ltd (2369) overvalued or undervalued?
As of Jul 21, 2026, our model estimates a fair value of 6.76 TWD versus a price of 33.60 TWD, about −80% (overvalued).
What is the fair value of 2369?
Our model-based fair value for Lingsen Precision Industries, Ltd is 6.76 TWD (as of Jul 21, 2026), built from audited fundamentals. The current price is 33.60 TWD.
What is the quality score of 2369?
Lingsen Precision Industries, Ltd has a Quality Score of 46/100. 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 Lingsen Precision Industries, Ltd (2369)?
Lingsen Precision Industries, Ltd reported trailing-twelve-month revenue of about 6.0B TWD (latest available figure, as of Jul 21, 2026).
What is the net profit margin of 2369?
The net profit margin of Lingsen Precision Industries, Ltd is about -4.1%, 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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