Leofoo Development Co Ltd (2705) fair value: what the stock is really worth
As of Sep 24, 2026: fair value of Leofoo Development Co Ltd TWD 14.80, price TWD 15.15, upside -2.3%, quality 51 out of 100. Calculated from audited financials with 26 valuation models and 37 quality factors, updated daily.
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Price vs Fair Value
White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Sep 24, 2026.
How to read this chart
60‑month range 14.50 TWD – 26.55 TWD · fair‑value band 14.28 TWD – 18.81 TWD · the 15.15 TWD price screens above the 14.80 TWD fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Sep 24, 2026.
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Leofoo Development Co., Ltd., together with its subsidiaries, provides amusement park services in Taiwan. It operates through three segments: Leofoo Village, Leofoo Inn, and Leofoo Courtyard.
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Leofoo Development Co., Ltd., together with its subsidiaries, provides amusement park services in Taiwan. It operates through three segments: Leofoo Village, Leofoo Inn, and Leofoo Courtyard. The company operates a theme park and a safari park under the Leofoo Village name; a water park under the Leofoo Water Park name; tourists hotels under the Leofoo Courtyard by Marriott Taipei name; an apartment-style boutique hotel under the Leofoo Residences name; a resort hotel under the Leofoo Resort Guanshi name; restaurants under the Moonlight Cantonese Restaurant, Sunrise All Day Dining, The Lounge, Honey Kitchen, Burger Store, Oasis, Fu Ji, and Leoofoo Village " American West Steakhouse names; stores under the Elite Concept, Elite Bakery, and Gourmet Gift Box names; and Leofoo A+, an office building. It also engages in land development and leasing; amusement equipment rental; general construction; food manufacturing; investment; agricultural; property management; horticulture services; and investment activities. The company was incorporated in 1968 and is based in Hsinchu City, Taiwan.
Stock analysis
Leofoo Development Co Ltd (2705) currently trades at 15.15 TWD, while our model-based Fair Value estimate is 14.80 TWD, implying the stock looks roughly 2.4% fairly valued today.
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Valuation
Bull case: the DCF Models group reads highest at a median of 17.74 TWD per share, and 11 of the 20 models we run sit above the 15.15 TWD price.
Bear case: the Earnings-Based group reads lowest at 9.86 TWD, and 9 of the 20 models stay below the price. Evidence for this calculation is low.
Scenario range: 14.28 TWD (bear) to 18.81 TWD (bull), the price of 15.15 TWD sits inside it. Bear and bull are the same models on cautious and optimistic assumptions, a range, not a price target.
Quality & growth
The Quality Score stands at 51/100 (solid quality), in the Consumer Cyclical sector.
Mixed Growth: Revenue is growing, but margins or cash flow do not fully confirm the trend.
Leofoo Development Co Ltd reported revenue of 2.3B TWD in FY2025 versus 1.3B TWD in FY2021, a compound +16.2%/yr. Reported net income was 167M TWD in FY2025.
Key figures
Market cap 2.9B TWD (≈ $91.1M) · P/E ratio 17.4 · P/S ratio 1.27 · EPS (TTM) 0.8700 TWD · Net margin 7.3% · Return on equity 3.5% · Return on assets (EBIT) 0.2% · Operating margin 0.1%.
Competitive moat
Our AI-assisted moat analysis scores the competitive advantage at 37 out of 100 (low confidence).
What moves the price
The share trades about 14% 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 −32% fair-value upside, at −2%, 2705 screens cheaper than that median.
Fair Value models
Bear 14.28 TWDFair Value 14.80 TWDBull 18.81 TWD
Model ⓘEach model values the company its own way (discounted cash flow, earnings, assets, dividends). The fair value above is their evidence-weighted blend, not the output of a single model. Based on fiscal year 2025 figures (about 9 months old). Earnings retained since then (0.6388 TWD per share) are deliberately not added.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 ⓘEvidence = how well-backed THIS model's estimate is for this stock (0–100): how complete and reliable its input data are, and how well the model fits the company. The final Fair Value is an evidence-weighted blend, so better-evidenced models count more. Green ≥70, amber 50–69, grey below 50.
Growth Quality ⓘGrowth is valuable only when reinvestment earns attractive returns (Aswath Damodaran): sustainable growth depends on return on capital, reinvestment and efficiency. Basis: total company revenue over the periods shown on the cards (3Y/5Y/all years), not per share, so a merger can show up as a growth jump; per-share earnings growth is in the value-creation card.72/100
Revenue is growing, but margins or cash flow do not fully confirm the trend.
Revenue growth 1 year
−1.5%
Revenue growth 3 years ⓘ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. Per-share growth (which does include buybacks) is in the value-creation card.
+11.0%
Revenue growth 5 years ⓘ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. Per-share growth (which does include buybacks) is in the value-creation card.
+9.0%
Start year 2020 (pandemic). Over 10 years: −2.4% a year
Revenue growth 23 years ⓘ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. Per-share growth (which does include buybacks) is in the value-creation card.
+0.0%
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Profit margin (trend) ⓘOperating margin then vs now, from reported annual statements. A falling margin after a boom year is the classic peak-earnings signal: the growth rate then leans on an inflated base.
−14.0% (2020) → 6.6% (2025)
Growth Forecast
A lot of optimism in the price
The price assumes more growth than the company has delivered so far.
What the price assumes ⓘThis turns our valuation around: instead of asking what the share is worth, it asks what growth the current price requires. It uses the cash the company keeps after all spending (free cash flow), the same discount rate as our models, five years of growth, then slowing evenly to 2 % a year by year ten. Compared with the analysts' sales forecasts extended to the same five years (at least three analysts, for context only, it does not enter the Fair Value): within 3 percentage points counts as "in line" (amber), below that little optimism (green), above that a lot of optimism (red).
+13.8%
Yearly growth needed for the next five years to justify today's price.
What forecasts expect
n/a
No analyst forecast available.
After inflation (Taiwan: IMF forecast 1.6% a year to 2030, 1.5% from 2016 to 2025) that is about +12.0% a year for the price.
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Peer Groupⓘ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.Lodging · 167 stocks
Beats the industry median on 8/13 measures
Overall it ranks above its industry peers.
Valuation
Quality Score51 · Below median
Fair Value upside−2% · Above median
Profitability
Return on equity (TTM)3% · Above median
Return on assets1% · Below median
Net margin (TTM)8% · Above median
Operating margin (TTM)0% · Bottom 25%
Growth and dividend
Revenue growth−1% · Bottom 25%
Balance sheet
Debt / equity0.31× · Above median
Valuation Multiplesvs Lodging median · lower = cheaper
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Cite: Fair Value Calculator (2026). "Leofoo Development Co Ltd Fair Value". https://www.fairvalue-calculator.com/stock/2705
Frequently asked questions
Is Leofoo Development Co Ltd (2705) overvalued or undervalued?
As of Sep 24, 2026, our model estimates a fair value of 14.80 TWD versus a price of 15.15 TWD, about −2% upside (fairly valued).
What is the fair value of 2705?
Our model-based fair value for Leofoo Development Co Ltd is 14.80 TWD (as of Sep 24, 2026), built from audited fundamentals. The current price: 15.15 TWD.
What is the quality score of 2705?
Leofoo Development Co Ltd has a Quality Score of 51/100. 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 price target for Leofoo Development Co Ltd (2705)?
Our model-based price target is the fair value of 14.80 TWD (as of Sep 24, 2026) from 22 valuation models. Cautious scenario 14.28 TWD, optimistic scenario 18.81 TWD. It is a calculation from audited fundamentals, not an analyst target.
What is the Leofoo Development Co Ltd stock forecast for 2026?
Our models put fair value at 14.80 TWD, about −2% upside versus a price of 15.15 TWD (fairly valued). Cautious scenario 14.28 TWD, optimistic scenario 18.81 TWD. The calculation is refreshed regularly with new filings.
What is the revenue of Leofoo Development Co Ltd (2705)?
Leofoo Development Co Ltd reported trailing-twelve-month revenue of about 2.3B TWD (latest available figure, as of Sep 24, 2026).
What growth is priced into Leofoo Development Co Ltd (2705)?
For today's price to be fair in a discounted-cash-flow model, Leofoo Development Co Ltd would have to grow free cash flow by +13.8 % per year for five years (discount rate 11.8 %, then slowing evenly to 2 % perpetual growth by year ten). Over the last 5 years revenue grew +9.0 % per year. As of Sep 24, 2026.
What discount rate (WACC) does the fair value of 2705 use?
Our models discount Leofoo Development Co Ltd at 11.8 %: a base by market capitalisation (micro), damped by beta 0.01, country premium for Taiwan. The same rate applies in all 26 models.
What is a reverse DCF?
A reverse DCF turns the usual calculation around. Instead of deriving a value from assumptions, it takes today's price as given and asks: what free-cash-flow growth would a company have to deliver for exactly this price to be fair? The result is not a forecast but the expectation already priced in. For Leofoo Development Co Ltd that is +13.8 % per year a year over ten years, using the same discount rate (11.8 %) and the same formula as our fair value.
How much growth has Leofoo Development Co Ltd (2705) delivered so far?
Over the past 5 years revenue at Leofoo Development Co Ltd grew +9.0 % a year. The price currently implies +13.8 % per year free-cash-flow growth a year. Comparing the two shows how much confidence is in the price: if it demands more than has been delivered, the business has to accelerate for the maths to work.
How fast is the sector of Leofoo Development Co Ltd (2705) growing?
The median revenue growth in the sector is +2.6 % a year. That is the yardstick for the growth priced into Leofoo Development Co Ltd (+13.8 % per year a year): it shows whether the expectation is within the usual range or beyond it.
What is the free cash flow yield of Leofoo Development Co Ltd (2705)?
The free-cash-flow yield on the price is 14.49 %: that much free cash flow Leofoo Development Co Ltd produces per unit of market value. When it exceeds the discount rate of our models (11.8 %), the business already earns more than its cost of capital demands, and the price needs little additional growth.
What is the intrinsic value of Leofoo Development Co Ltd (2705)?
Intrinsic value and fair value mean the same thing: what the business is worth on its numbers, independent of the share price. For Leofoo Development Co Ltd it is 14.80 TWD per share (as of Sep 24, 2026), against a price of 15.15 TWD. It is the blended result of 22 valuation models (cash flow, earnings, asset, dividend).
Is Leofoo Development Co Ltd stock overvalued or undervalued in 2026?
As of Sep 24, 2026, 2705 trades above its calculated fair value: price 15.15 TWD, fair value 14.80 TWD, a gap of about −2% (fairly valued). The calculation is refreshed with each new quarterly report, so the verdict can change during the year.
Is fair value the same as the market price of 2705?
No. The price is what the market pays today (15.15 TWD); the fair value is what the company's own numbers justify (14.80 TWD). For Leofoo Development Co Ltd the two are 0.3500 TWD per share apart. That gap is exactly why we show both numbers side by side.
How much is Leofoo Development Co Ltd worth?
The market values Leofoo Development Co Ltd at about 2.9B TWD (market capitalisation, as of Sep 24, 2026). Per share that is 15.15 TWD; our models calculate a fair value of 14.80 TWD per share.
What do the bullish and bearish scenarios say about 2705?
Our models span a range for Leofoo Development Co Ltd: cautious scenario 14.28 TWD, base 14.80 TWD, optimistic 18.81 TWD per share (as of Sep 24, 2026, price 15.15 TWD). The range comes from different growth and margin assumptions, not from analyst opinions.
What is the P/E ratio of 2705?
Leofoo Development Co Ltd trades at a price-to-earnings ratio of 17.4 (as of Sep 24, 2026). A P/E on its own says little: it compares the price with ONE year of profit, while our fair value of 14.80 TWD is built from several models across several years. Other multiples: P/B 0.6, P/S 1.3, EV/EBITDA 10.7.
How solid is the balance sheet of Leofoo Development Co Ltd (2705)?
Balance-sheet figures for Leofoo Development Co Ltd (as of Sep 24, 2026): return on equity 3.5%, debt of 0.31 per unit of equity. They feed the Quality Score of 51/100, which measures business quality independently of the share price.
How far is 2705 from its 52-week high?
Leofoo Development Co Ltd trades at 15.15 TWD, about 14% below its 52-week high of 17.70 TWD and 1% above the low of 15.00 TWD (as of Sep 24, 2026). Distance from the high says nothing about value: that is what the fair value of 14.80 TWD is for.
Which stocks are comparable to Leofoo Development Co Ltd?
From the same area (Consumer Cyclical) we also value Marriott International, Inc, Hilton Worldwide Holdings, InterContinental Hotels Group, Hyatt Hotels Corporation, among others. Each of them has its own fair-value calculation on this site using the same models, so the comparison is like for like.
Is Leofoo Development Co Ltd stock attractive at the current price?
The data as of Sep 24, 2026: price 15.15 TWD, calculated fair value 14.80 TWD (−2%), Quality Score 51/100, from 22 models. Whether that fits your horizon and risk tolerance is your call. We provide the calculation, not investment advice.
How is the fair value of 2705 calculated?
We run Leofoo Development Co Ltd through 22 models from four families: discounted cash flow, earnings models, asset and balance-sheet models, and dividend models. Every model gets the same audited fundamentals; the result is the weighted average of 14.80 TWD, with the spread shown as a cautious and an optimistic scenario.
Is it still worth investing in stocks now?
The global stock market currently sits 14.1 % above its aggregate fair value. Leofoo Development Co Ltd itself currently trades above fair value. An expensive market is no reason to stay out and no reason to buy everything at once: keep a broad savings plan running, buy single stocks only with money you can do without, and hold part of your money liquid while the market is high. The full picture including sectors is on is it worth investing now.
What is the share price of Leofoo Development Co Ltd (2705)?
The closing price on Sep 24, 2026 was 15.15 TWD. Our model-based fair value is 14.80 TWD, about −2% upside (fairly valued). We carry closing prices from our data provider, not a live tick.
What should I pay attention to with Leofoo Development Co Ltd right now?
The price sits close to our fair value, market and models broadly agree here, little valuation tension. Evidence is limited here (fewer models, shorter history), so the fair value is a rougher estimate than usual.
Key figures of Leofoo Development Co Ltd
How large is the market capitalisation of Leofoo Development Co Ltd (2705)?
The market capitalisation of Leofoo Development Co Ltd is 2.9B TWD (≈ $91.1M). The stock-market value of the whole company: share price times number of shares. It is what the market asks for the entire business today.
What is the P/S ratio of Leofoo Development Co Ltd (2705)?
The price-to-sales ratio of Leofoo Development Co Ltd is 1.27 (P/E × margin). Price to sales: market value relative to yearly revenue. Useful when profit is thin or distorted.
What are the earnings per share of Leofoo Development Co Ltd (2705)?
Earnings per share at Leofoo Development Co Ltd are 0.8700 TWD (price ÷ EPS = P/E 17.4). Earnings per share over the last twelve months: total profit spread across every single share.
What is the net margin of Leofoo Development Co Ltd (2705)?
The net margin of Leofoo Development Co Ltd is 7.3% (fiscal year 2025). How much of every unit of revenue ends up as profit. 10% means 10 cents of profit per dollar of sales.
What is the return on equity of Leofoo Development Co Ltd (2705)?
The return on equity (ROE) of Leofoo Development Co Ltd is 3.5% (last twelve months). Profit relative to shareholders' equity, how efficiently the company works with its owners' money.
What is the EBIT return on assets of Leofoo Development Co Ltd (2705)?
On an EBIT basis the return on assets of Leofoo Development Co Ltd is 0.2% (avg 5y). Operating profit (EBIT) relative to everything the company owns, as a multi-year average. It describes the business model rather than one good or bad year.
What is the operating margin of Leofoo Development Co Ltd (2705)?
The operating margin of Leofoo Development Co Ltd is 0.1% (last twelve months). Profit from the core business (before interest and taxes) relative to revenue.
How fast is revenue growing at Leofoo Development Co Ltd (2705)?
Revenue at Leofoo Development Co Ltd is growing −1.3% versus a year earlier (3y avg +11.0%). How much revenue grew versus a year earlier (YoY). The 3-year average next to it puts the single year in context.
How fast are earnings growing at Leofoo Development Co Ltd (2705)?
Earnings per share at Leofoo Development Co Ltd are growing +132% versus a year earlier. How much earnings per share grew versus a year earlier.
How much net debt does Leofoo Development Co Ltd (2705) carry?
The net debt of Leofoo Development Co Ltd is 8.5B TWD (fiscal year 2025, ≈ 20.1 yrs of FCF). Debt minus cash on hand. The note shows how many years of free cash flow could in theory pay it off.
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