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Elite Material Co (2383) Fair Value & Analysis

Technology · TW · Market cap 1.8T TWD

EM Elite Material Co 2383 · TW
Price5,240 TWD
Fair Value714.36 TWD
Upside-86.4%
Quality62/100
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Expensive Growth
Solidly profitable · 15.6% net margin
Low debt · generates free cash flow
0.49% dividend yield
Mixed vs. peers (7/15)
Wide moat 75/100
Evidence: High Range 405.63 TWD – 1,178 TWD Share as image

Fair value as of: Jul 17, 2026

From 26 valuation models · updated 21 days ago

Fair value updated Jul 17, 2026, revised from 715.25 TWD to 714.36 TWD (−0.1%) since Jul 7, 2026. Share price −1.4% over the past month.

A solid business, but screening 86% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (1,178 TWD). The favourable scenario is already priced in.
  • The model range is unusually wide (405.63 TWD to 1,178 TWD). The outcome hinges heavily on assumptions, so read the point estimate with caution.
  • Solid but not exceptional quality (62/100) and above fair value, neither a clear bargain nor a standout compounder.
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Price vs Fair Value (5 years)

6,080 TWD 130.00 TWD Fair Value 714.36 TWD Mar 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Jul 17, 2026.

How to read this chart

60‑month range 130.00 TWD – 6,080 TWD · fair‑value band 405.63 TWD – 1,178 TWD · the 5,240 TWD price screens above the 714.36 TWD fair value. Dashed = 300-day average. As of Jul 17, 2026.

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Analysis

Elite Material Co (2383) currently trades at 5,240 TWD, while our model-based Fair Value estimate is 714.36 TWD, implying the stock looks roughly 86.4% overvalued today. We read business quality at 62/100 (solid 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: high).

Over the trailing twelve months, Elite Material Co generated revenue of 106B TWD at a net margin of 15.6%. Revenue grew 52.5% year over year. It earns a return on equity of 40.7%. Net debt stands at 103M TWD. Fundamentals as of Jul 17, 2026

Our scenario range runs from 405.63 TWD (bear case) to 1,178 TWD (bull case); at 5,240 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 last reported earnings sit well below what analysts expect (earnings in transition, for example after write-downs or an earnings dip); whether the stock is cheap or expensive hinges on the expected recovery actually arriving. Read the fair value with that caveat. The share trades about 7% below its 52-week high, currently above its 200-day average. For context, the median of 10 Technology peers we cover trades at -73% fair-value upside, at -86%, 2383 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 BearBaseBull Evidence
Highest evidence
Growth DCF 119.64 TWD 212.18 TWD 363.34 TWD 80
Residual Income 290.79 TWD 386.02 TWD 2,545 TWD 76
Rev-Margin DCF 389.87 TWD 763.96 TWD 1,278 TWD 74
All 26 models by family
DCF Models
FCF DCF 121.37 TWD 205.73 TWD 393.44 TWD 38
Owner Earnings 307.57 TWD 592.61 TWD 1,152 TWD 31
5Y Revenue Exit 389.87 TWD 787.03 TWD 1,364 TWD 39
5Y EBITDA Exit 441.58 TWD 899.83 TWD 1,513 TWD 41
5Y P/E Exit 470.31 TWD 962.52 TWD 1,564 TWD 38
10Y Revenue Exit 289.76 TWD 650.51 TWD 1,279 TWD 36
10Y EBITDA Exit 343.35 TWD 737.89 TWD 1,414 TWD 37
10Y P/E Exit 363.31 TWD 786.45 TWD 1,460 TWD 35
Earnings-Based
Graham-Dodd 277.92 TWD 1,545 TWD 2,145 TWD 54
Lynch FV 431.43 TWD 616.33 TWD 801.23 TWD 50
PEG = 1.0 431.43 TWD 616.33 TWD 801.23 TWD 46
EPV 448.09 TWD 521.35 TWD 586.48 TWD 59
Dividend Discount
Gordon GGM 158.21 TWD 345.41 TWD 581.17 TWD 70
DDM Multi-Stage 158.21 TWD 282.95 TWD 359.97 TWD 61
Multiples
P/E Multiple 613.06 TWD 817.42 TWD 1,022 TWD 63
P/S Multiple 493.24 TWD 657.65 TWD 822.07 TWD 58
P/B Multiple 316.82 TWD 422.43 TWD 528.04 TWD 55
EV/EBIT 752.82 TWD 992.79 TWD 1,233 TWD 53
EV/EBITDA 603.16 TWD 793.24 TWD 983.33 TWD 54
EV/Revenue 493.26 TWD 690.55 TWD 887.85 TWD 43
Asset-Based
NCAV (Graham) 70.41 TWD 94.34 TWD 140.81 TWD 50
Growth DCF
Growth DCF 119.64 TWD 212.18 TWD 363.34 TWD 80
Rev-Margin DCF 389.87 TWD 763.96 TWD 1,278 TWD 74
Economic Profit
Residual Income 290.79 TWD 386.02 TWD 2,545 TWD 76
ROIC Compounder 512.94 TWD 686.17 TWD 914.00 TWD 72
Growth Earnings
Growth-Adj P/E 634.42 TWD 906.32 TWD 1,178 TWD 68

Widest divergence: Growth Earnings (906.32 TWD) versus Asset-Based (94.34 TWD). Highest evidence: Growth DCF (80).

Key figures & financial health

Revenue (TTM) 106B TWD
Revenue growth (YoY) +52.5%
Net margin 15.6%
Return on equity 40.7%
Free cash flow 2.2B TWD FY2025
P/E ratio 109.9
More key figures
Operating margin 21.6%
EPS (TTM) 45.41 TWD
Dividend yield 0.5%
EPS growth (YoY) +53.2%
Net debt 103M TWD FY2025

Figures from reported company fundamentals · as of Jul 17, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 62/100

Of which business quality 58 · Market factors (momentum, volatility) 65

Profitability 71
Margins and returns on capital today
Quality Growth 68
Are margins and returns improving?
Cashflow 24
Earnings quality: real cash, not paper profit
Fin. Strength 82
Balance sheet, leverage, solvency risk
Investment 18
Disciplined investing over empire-building
Low Volatility 10
Calm price path (market factor)
Momentum 88
Price trend over the last 3–12 months (market factor)
52W Momentum 90
Distance to the 52-week high (market factor)
Net Issuance 77
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

Elite Material Co., Ltd. engages in the manufacturing and sales of copper clad laminates, electronic-industrial specialty chemical and raw materials, and electronic components in Taiwan, China, and internationally. The company also offers printed circuit boards, prepreg, and adhesive sheets.

Full company description

Elite Material Co., Ltd. engages in the manufacturing and sales of copper clad laminates, electronic-industrial specialty chemical and raw materials, and electronic components in Taiwan, China, and internationally. The company also offers printed circuit boards, prepreg, and adhesive sheets. Its products are used in various industries, including mobile devices, infrastructure, automotives, aerospace, military, industrial, and autonomous driving applications. The company was incorporated in 1992 and is headquartered in Taoyuan City, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Elite Material Co reported revenue of 94.3B TWD in FY2025 versus 38.5B TWD in FY2021, a compound +25.1%/yr. Reported net income was 14.6B TWD in FY2025, compounding +27.8%/yr from FY2021.

Growth Quality 62/100
The company is growing, but growth may require heavy reinvestment or weak cash conversion.
Latest Revenue (FY 2025)
94.3B TWD
Latest YoY
+46.4%
Avg. growth/yr (3Y)
+34.6%
Avg. growth/yr (5Y)
+28.2%
Avg. growth/yr (23Y)
+18.5%
Revenue +25.1%/yr
FY21 38.5B TWD
FY22 38.7B TWD
FY23 41.3B TWD
FY24 64.4B TWD
FY25 94.3B TWD
Net income +27.8%/yr
FY21 5.5B TWD
FY22 5.1B TWD
FY23 5.5B TWD
FY24 9.6B TWD
FY25 14.6B TWD

2383 screens 86% overvalued. Compare with Delta Electronics, Inc →

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Cite: Fair Value Calculator (2026). "Elite Material Co Fair Value". https://www.fairvalue-calculator.com/stock/2383

Peer Group

Electronic Components · 626 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 62 · Top 25%
Fair Value upside −86% · Bottom 25%
Return on equity (TTM) 41% · Top 25%
Return on assets 12% · Top 25%
Net margin (TTM) 16% · Top 25%
Operating margin (TTM) 22% · Top 25%
Revenue growth 53% · Top 25%
Dividend yield (TTM) 0.5% · Below median
Debt / equity 0.16× · Higher than median

Valuation Multiples vs Electronic Components median · lower = cheaper

P/E (TTM) 109.9× · Pricier than 75% of peers
P/B 35.44× · Pricier than 75% of peers
P/S (TTM) 16.92× · Pricier than 75% of peers
P/FCF 25.8× · Pricier than 75% of peers
EV/EBITDA 75.4× · Pricier than 75% of peers
PEG 0.23× · 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 32
PAST 100 · sector 24
HEALTH 92 · sector 95
DIVIDEND 10 · sector 24

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 Electronic Components stocks, each showing price versus our Fair Value estimate (as of Jul 17, 2026).

Stock Price Fair Value vs Fair Value
Delta Electronics, Inc 2308 1,880 TWD 515.23 TWD -73%
Hon Hai Precision Industry Co 2317 242.50 TWD 270.47 TWD +12%
Luxshare Precision Industry Co 002475 ¥62.14 ¥38.44 -38%
Samsung Electro-Mechanics Co 009150 1,260,000 KRW 166,421 KRW -87%
Yageo Corporation 2327 699.00 TWD 216.55 TWD -69%
Shengyi Technology Co 600183 ¥132.29 ¥27.45 -79%
Shennan Circuits Co 002916 ¥364.00 ¥93.50 -74%
Victory Giant Technology (HuiZhou) Co 2476 HK$297.00 HK$103.98 -65%
Wus Printed Circuit (Kunshan) Co 002463 ¥127.80 ¥31.95 -75%
Avary Holding 002938 ¥103.09 ¥27.35 -73%

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Frequently asked questions

Is Elite Material Co (2383) overvalued or undervalued?
As of Jul 17, 2026, our model estimates a fair value of 714.36 TWD versus a price of 5,240 TWD, about −86% (overvalued).
What is the fair value of 2383?
Our model-based fair value for Elite Material Co is 714.36 TWD (as of Jul 17, 2026), built from audited fundamentals. The current price is 5,240 TWD.
What is the quality score of 2383?
Elite Material Co has a Quality Score of 62/100. It combines two groups: business quality (profitability, growth, cash flow, balance-sheet strength) and market factors (price momentum, distance to the 52-week high, volatility). Both subtotals are shown separately in the detail view.
What is the revenue of Elite Material Co (2383)?
Elite Material Co reported trailing-twelve-month revenue of about 106B TWD (latest available figure, as of Jul 17, 2026).
What is the net profit margin of 2383?
The net profit margin of Elite Material Co is about 15.6%, meaning it keeps roughly 15.6% of revenue as net income. Based on the latest reported figures.
Does Elite Material Co pay a dividend?
Elite Material Co currently shows a dividend yield of about 0.52% relative to its recent price (as of Jul 17, 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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