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TA-I Technology Co (2478) Fair Value & Analysis

Technology · TW · Market cap 21.4B TWD

TI TA-I Technology Co 2478 · TW
Price114.00 TWD
Fair Value55.77 TWD
Upside-51.1%
Quality62/100
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Weak Growth
Thin margins · 9.5% net margin
Low debt · generates free cash flow
1.47% dividend yield
Mixed vs. peers (8/14)
Narrow moat 42/100
Evidence: High Range 38.93 TWD – 81.22 TWD Share as image

Fair value as of: Jul 23, 2026

From 24 valuation models · updated 18 days ago

Fair value updated Jul 23, 2026, revised from 55.39 TWD to 55.77 TWD (+0.7%) since Jul 7, 2026. Share price −36.3% over the past month.

A solid business, but screening 51% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (81.22 TWD). The favourable scenario is already priced in.
  • Solid but not exceptional quality (62/100) and above fair value, neither a clear bargain nor a standout compounder.
  • A fairly wide model range (38.93 TWD to 81.22 TWD) leaves room in how you read the outcome.
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Price vs Fair Value (5 years)

239.33 TWD 33.25 TWD Fair Value 55.77 TWD Mar 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Jul 23, 2026.

How to read this chart

60‑month range 33.25 TWD – 239.33 TWD · fair‑value band 38.93 TWD – 81.22 TWD · the 114.00 TWD price screens above the 55.77 TWD fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Jul 23, 2026.

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Analysis

TA-I Technology Co (2478) currently trades at 114.00 TWD, while our model-based Fair Value estimate is 55.77 TWD, implying the stock looks roughly 51.1% overvalued today. The Quality Score stands 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, TA-I Technology Co generated revenue of 5.5B TWD at a net margin of 9.5%. Revenue grew 9.6% year over year. It earns a return on equity of 7.3%. The balance sheet holds a net cash position of 437M TWD. Fundamentals as of Jul 23, 2026

Our scenario range runs from 38.93 TWD (bear case) to 81.22 TWD (bull case); at 114.00 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 41% below its 52-week high and 185% above its 52-week low, currently above its 200-day average. For context, the median of 10 Technology peers we cover trades at -73% fair-value upside, at -51%, 2478 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 BearBaseBull Evidence
Highest evidence
Growth DCF 23.79 TWD 31.57 TWD 42.46 TWD 80
Residual Income 39.87 TWD 41.97 TWD 45.05 TWD 76
Rev-Margin DCF 36.69 TWD 57.19 TWD 79.83 TWD 74
All 24 models by family
DCF Models
FCF DCF 23.41 TWD 32.00 TWD 44.70 TWD 38
Owner Earnings 27.18 TWD 37.67 TWD 53.20 TWD 31
5Y Revenue Exit 36.69 TWD 57.42 TWD 83.79 TWD 39
5Y EBITDA Exit 55.73 TWD 92.22 TWD 134.40 TWD 41
5Y P/E Exit 41.96 TWD 67.05 TWD 92.92 TWD 38
10Y Revenue Exit 30.46 TWD 48.17 TWD 71.61 TWD 36
10Y EBITDA Exit 43.66 TWD 72.03 TWD 109.42 TWD 37
10Y P/E Exit 34.96 TWD 54.77 TWD 78.43 TWD 35
Earnings-Based
Graham-Dodd 23.52 TWD 64.87 TWD 85.17 TWD 54
Lynch FV 12.93 TWD 18.47 TWD 24.01 TWD 50
PEG = 1.0 12.93 TWD 18.47 TWD 24.01 TWD 46
EPV 42.24 TWD 48.22 TWD 53.46 TWD 59
Multiples
P/E Multiple 51.88 TWD 69.18 TWD 86.47 TWD 63
P/S Multiple 44.10 TWD 58.80 TWD 73.50 TWD 58
P/B Multiple 44.10 TWD 58.80 TWD 73.50 TWD 55
EV/EBIT 65.39 TWD 85.07 TWD 104.75 TWD 53
EV/EBITDA 82.41 TWD 107.77 TWD 133.12 TWD 54
EV/Revenue 46.15 TWD 63.20 TWD 80.26 TWD 43
Asset-Based
NCAV (Graham) 24.57 TWD 32.92 TWD 49.14 TWD 50
Growth DCF
Growth DCF 23.79 TWD 31.57 TWD 42.46 TWD 80
Rev-Margin DCF 36.69 TWD 57.19 TWD 79.83 TWD 74
Economic Profit
Residual Income 39.87 TWD 41.97 TWD 45.05 TWD 76
ROIC Compounder 42.24 TWD 48.22 TWD 57.27 TWD 72
Growth Earnings
Growth-Adj P/E 41.40 TWD 59.14 TWD 76.88 TWD 68

Widest divergence: Multiples (63.20 TWD) versus Earnings-Based (18.47 TWD). Highest evidence: Growth DCF (80).

Key figures & financial health

Revenue (TTM) 5.5B TWD
Revenue growth (YoY) +9.6%
Net margin 9.5%
Return on equity 7.3%
Free cash flow 221M TWD FY2025
P/E ratio 50.0
More key figures
Operating margin 13.1%
EPS (TTM) 3.43 TWD
EPS growth (YoY) +29.9%
Net cash 437M TWD FY2025

Figures from reported company fundamentals · as of Jul 23, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 62/100

Of which business quality 62 · Market factors (momentum, volatility) 67

Profitability 35
Margins and returns on capital today
Quality Growth 54
Are margins and returns improving?
Cashflow 47
Earnings quality: real cash, not paper profit
Fin. Strength 90
Balance sheet, leverage, solvency risk
Investment 69
Disciplined investing over empire-building
Low Volatility 18
Calm price path (market factor)
Momentum 100
Price trend over the last 3–12 months (market factor)
52W Momentum 67
Distance to the 52-week high (market factor)
Net Issuance 86
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

TA-I Technology Co., Ltd. manufactures, processes, and trades in chip resistors in Taiwan and internationally. The company provides a range of chip resistors, including current sensing components, thick film, thin film, and anti-surge and anti-sulfurization products; surface mount and assembly; high voltage, array/network, surge, and lead free products; and …

Full company description

TA-I Technology Co., Ltd. manufactures, processes, and trades in chip resistors in Taiwan and internationally. The company provides a range of chip resistors, including current sensing components, thick film, thin film, and anti-surge and anti-sulfurization products; surface mount and assembly; high voltage, array/network, surge, and lead free products; and other electronic parts and components, as well as circuit protection products, such as fuse products. Its products are used in the field of 3C, including motherboards, notebooks, LCD TVs, STBs, scanners, video cards, LAN cards, sound cards, mobile phones, digital cameras, LCDs, etc. The company serves automotive, industrial, alternative energy, computer peripherals, and consumer electronics industries. TA-I Technology Co., Ltd. was founded in 1989 and is based in Taoyuan City, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

TA-I Technology Co reported revenue of 5.4B TWD in FY2025 versus 6.3B TWD in FY2021, a compound −3.7%/yr. Reported net income was 494M TWD in FY2025, compounding −14.9%/yr from FY2021.

Growth Quality 40/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
5.4B TWD
Latest YoY
+7.8%
Avg. growth/yr (3Y)
+2.6%
Avg. growth/yr (5Y)
+0.1%
Avg. growth/yr (22Y)
+6.2%
Revenue −3.7%/yr
FY21 6.3B TWD
FY22 5.0B TWD
FY23 4.6B TWD
FY24 5.0B TWD
FY25 5.4B TWD
Net income −14.9%/yr
FY21 943M TWD
FY22 623M TWD
FY23 370M TWD
FY24 454M TWD
FY25 494M TWD

2478 screens 51% overvalued. Compare with Delta Electronics, Inc →

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Cite: Fair Value Calculator (2026). "TA-I Technology Co Fair Value". https://www.fairvalue-calculator.com/stock/2478

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 · Above median
Fair Value upside −51% · Below median
Return on equity (TTM) 7% · Above median
Return on assets 4% · Above median
Net margin (TTM) 10% · Top 25%
Operating margin (TTM) 13% · Top 25%
Revenue growth 10% · Above median
Dividend yield (TTM) 1.5% · Above median
Debt / equity 0.13× · Higher than median

Valuation Multiples vs Electronic Components median · lower = cheaper

P/E (TTM) 43.7× · Pricier than median
P/B 3.05× · Pricier than median
P/S (TTM) 3.86× · Pricier than median
P/FCF 3.0× · Pricier than median
EV/EBITDA 18.0× · Cheaper than 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.

VALUE 0 · sector 0
FUTURE 48 · sector 32
PAST 29 · sector 24
HEALTH 94 · sector 95
DIVIDEND 29 · sector 25

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 23, 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%
Elite Material Co 2383 4,990 TWD 714.36 TWD -86%
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%

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Frequently asked questions

Is TA-I Technology Co (2478) overvalued or undervalued?
As of Jul 23, 2026, our model estimates a fair value of 55.77 TWD versus a price of 114.00 TWD, about −51% (overvalued).
What is the fair value of 2478?
Our model-based fair value for TA-I Technology Co is 55.77 TWD (as of Jul 23, 2026), built from audited fundamentals. The current price is 114.00 TWD.
What is the quality score of 2478?
TA-I Technology Co has a Quality Score of 62/100. 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 TA-I Technology Co (2478)?
TA-I Technology Co reported trailing-twelve-month revenue of about 5.5B TWD (latest available figure, as of Jul 23, 2026).
What is the net profit margin of 2478?
The net profit margin of TA-I Technology Co is about 9.5%, meaning it keeps roughly 9.5% of revenue as net income. 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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