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Prime Oil Chemical Service Corporation (2904) Fair Value & Analysis

Energy · TW · Market cap 1.1B TWD

PO Prime Oil Chemical Service Corporation 2904 · TW
Price13.05 TWD
Fair Value16.30 TWD
Upside+24.9%
Quality54/100
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Weak Growth
Thin margins · 9.9% net margin
Low debt · generates free cash flow
5.11% dividend yield
Ranks above peers (10/14)
Narrow moat 39/100
Evidence: High Range 12.22 TWD – 20.36 TWD Share as image

Fair value as of: Jul 23, 2026

From 22 valuation models · updated 18 days ago

Fair value updated Jul 23, 2026, revised from 13.78 TWD to 16.30 TWD (+18.3%) since Jul 7, 2026. Share price −6.8% over the past month.

A solid business, screening 25% undervalued on our models.

What matters now

  • Solid quality (54/100) at a price below fair value, the discount is the argument here, not the business quality.
  • Our model range runs from 12.22 TWD (bear) to 20.36 TWD (bull), base 16.30 TWD. The closer the price sits to the lower half, the larger the margin of safety.
  • Quality 54/100 (solid quality) with high evidence: the data supports the verdict.
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Price vs Fair Value (5 years)

27.44 TWD 13.05 TWD Fair Value 16.30 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 13.05 TWD – 27.44 TWD · fair‑value band 12.22 TWD – 20.36 TWD · the 13.05 TWD price screens below the 16.30 TWD fair value. Dashed = 300-day average. As of Jul 23, 2026.

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Analysis

Prime Oil Chemical Service Corporation (2904) currently trades at 13.05 TWD, while our model-based Fair Value estimate is 16.30 TWD, implying the stock looks roughly 24.9% undervalued today. The Quality Score stands at 54/100 (solid quality), in the Energy 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: high), always confirm before acting.

Over the trailing twelve months, Prime Oil Chemical Service Corporation generated revenue of 453M TWD at a net margin of 9.9%. Revenue declined 17.2% year over year. It earns a return on equity of 3.6%. Net debt stands at 248M TWD. Fundamentals as of Jul 23, 2026

Our scenario range runs from 12.22 TWD (bear case) to 20.36 TWD (bull case); at 13.05 TWD, the current price sits within 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 29% below its 52-week high, currently below its 200-day average. For context, the median of 10 Energy peers we cover trades at -36% fair-value upside, at 25%, 2904 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
Growth DCF 19.83 TWD 24.74 TWD 33.14 TWD 80
Residual Income 12.25 TWD 12.32 TWD 11.54 TWD 76
Rev-Margin DCF 10.92 TWD 13.74 TWD 17.65 TWD 74
All 22 models by family
DCF Models
FCF DCF 19.31 TWD 24.43 TWD 34.02 TWD 38
Owner Earnings 18.47 TWD 23.38 TWD 32.56 TWD 31
5Y Revenue Exit 10.92 TWD 13.25 TWD 16.80 TWD 39
5Y EBITDA Exit 15.80 TWD 21.50 TWD 29.40 TWD 41
5Y P/E Exit 13.31 TWD 17.28 TWD 22.33 TWD 38
10Y Revenue Exit 14.34 TWD 16.77 TWD 19.25 TWD 36
10Y EBITDA Exit 17.19 TWD 21.74 TWD 26.68 TWD 37
10Y P/E Exit 15.79 TWD 19.20 TWD 22.51 TWD 35
Earnings-Based
Graham-Dodd 6.69 TWD 10.91 TWD 13.20 TWD 54
EPV 6.25 TWD 7.12 TWD 7.85 TWD 59
Multiples
P/E Multiple 10.33 TWD 13.78 TWD 17.22 TWD 63
P/S Multiple 5.48 TWD 7.30 TWD 9.13 TWD 58
P/B Multiple 12.55 TWD 16.73 TWD 20.91 TWD 55
EV/EBIT 7.32 TWD 9.80 TWD 12.28 TWD 53
EV/EBITDA 15.28 TWD 20.41 TWD 25.55 TWD 54
EV/Revenue 4.98 TWD 7.17 TWD 9.36 TWD 43
Asset-Based
NCAV (Graham) 8.28 TWD 11.10 TWD 16.56 TWD 50
Growth DCF
Growth DCF 19.83 TWD 24.74 TWD 33.14 TWD 80
Rev-Margin DCF 10.92 TWD 13.74 TWD 17.65 TWD 74
Economic Profit
Residual Income 12.25 TWD 12.32 TWD 11.54 TWD 76
ROIC Compounder 6.25 TWD 7.12 TWD 7.85 TWD 72
Growth Earnings
Growth-Adj P/E 7.43 TWD 10.62 TWD 13.81 TWD 68

Widest divergence: DCF Models (19.20 TWD) versus Earnings-Based (7.12 TWD). Highest evidence: Growth DCF (80).

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Key figures & financial health

Revenue (TTM) 453M TWD
Revenue growth (YoY) -17.2%
Net margin 9.9%
Return on equity 3.6%
Free cash flow 181M TWD FY2025
P/E ratio 13.9
More key figures
Operating margin 7.6%
EPS (TTM) 0.9800 TWD
Dividend yield 5.1%
EPS growth (YoY) +40.7%
Net debt 248M TWD FY2025

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

Quality Score breakdown

Overall quality 54/100

Of which business quality 56 · Market factors (momentum, volatility) 37

Profitability 33
Margins and returns on capital today
Quality Growth 20
Are margins and returns improving?
Cashflow 88
Earnings quality: real cash, not paper profit
Fin. Strength 60
Balance sheet, leverage, solvency risk
Investment 63
Disciplined investing over empire-building
Low Volatility 100
Calm price path (market factor)
Momentum 14
Price trend over the last 3–12 months (market factor)
52W Momentum 2
Distance to the 52-week high (market factor)
Net Issuance 66
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

Prime Oil Chemical Service Corporation engages in the petrochemical shore tank storage services in Taiwan. It engages in the building and operation of photovoltaic power generation systems.

Full company description

Prime Oil Chemical Service Corporation engages in the petrochemical shore tank storage services in Taiwan. It engages in the building and operation of photovoltaic power generation systems. The company also engages in the chemicals, oil tank storage and transportation services, general trade, solar power generation business, and commercial real estate leasing business activities. In addition, it offers optimal proximity, berthing facilities, terminal overview, and auxiliary facilities. It serves petrochemical manufacturers and traders. Prime Oil Chemical Service Corporation was founded in 1978 and is based in Taipei, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Prime Oil Chemical Service Corporation reported revenue of 474M TWD in FY2025 versus 466M TWD in FY2021, a compound +0.4%/yr. Reported net income was 76.6M TWD in FY2025, compounding +1.8%/yr from FY2021.

Growth Quality 40/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
474M TWD
Latest YoY
−3.7%
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.
−0.1%
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.
−2.6%
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.
+1.5%
Revenue +0.4%/yr
FY21 466M TWD
FY22 476M TWD
FY23 442M TWD
FY24 492M TWD
FY25 474M TWD
Net income +1.8%/yr
FY21 71.4M TWD
FY22 107M TWD
FY23 65.2M TWD
FY24 107M TWD
FY25 76.6M TWD
Character of growth · EPS growth decomposed (2014-2025) −6.5 % p.a.
Revenue per share −2.2 pp

of which total revenue −1.1 pp · buybacks/dilution −1.1 pp

EBIT margin −4.4 pp
Tax rate −0.7 pp
Residual (interest, one-offs) +0.8 pp

Absolute contributions in percentage points per year; they sum to the EPS growth rate. Start and end points are 3-year averages (details on hover).

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Cite: Fair Value Calculator (2026). "Prime Oil Chemical Service Corporation Fair Value". https://www.fairvalue-calculator.com/stock/2904

Peer Group

Oil & Gas Equipment & Services · 191 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 54 · Above median
Fair Value upside +25% · Top 25%
Return on equity (TTM) 4% · Below median
Return on assets 2% · Below median
Net margin (TTM) 10% · Above median
Operating margin (TTM) 8% · Above median
Revenue growth -17% · Below median
Dividend yield (TTM) 5.1% · Top 25%
Debt / equity 0.13× · Lower than median

Valuation Multiples vs Oil & Gas Equipment & Services median · lower = cheaper

P/E (TTM) 13.9× · Cheaper than median
P/B 0.82× · Cheaper than median
P/S (TTM) 2.34× · Pricier than 75% of peers
P/FCF 0.2× · Cheaper than 75% of peers
EV/EBITDA 5.6× · 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 67 · sector 0
FUTURE 0 · sector 0
PAST 14 · sector 28
HEALTH 94 · sector 92
DIVIDEND 100 · sector 31

Values & ESG

Does this company touch areas you may want to avoid? The classification is inferred from sector and industry.

Oil & gas

ESG scores are not available for this stock yet. Values and ESG data are contextual and can differ between providers.

Similar stocks

10 more Oil & Gas Equipment & Services stocks, each showing price versus our Fair Value estimate (as of Jul 23, 2026).

Stock Price Fair Value vs Fair Value
SLB N.V SLBN 836.00 MXN 533.97 MXN -36%
Baker Hughes Company BKR $55.95 $33.55 -40%
TechnipFMC plc FTI $74.57 $27.57 -63%
Halliburton Company HAL $35.22 $21.50 -39%
Tenaris S.A TS $57.16 $45.68 -20%
Yantai Jereh Oilfield Services Group 002353 ¥138.79 ¥34.17 -75%
Saipem SpA SPM €4.20 €2.72 -35%
Subsea 7 S.A SUBC kr 319.00 kr 227.98 -29%
China Oilfield Services Limited 601808 ¥12.08 ¥12.64 +5%
Gaztransport & Technigaz SA GTT €188.10 €95.01 -49%

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Frequently asked questions

Is Prime Oil Chemical Service Corporation (2904) overvalued or undervalued?
As of Jul 23, 2026, our model estimates a fair value of 16.30 TWD versus a price of 13.05 TWD, about +25% (undervalued).
What is the fair value of 2904?
Our model-based fair value for Prime Oil Chemical Service Corporation is 16.30 TWD (as of Jul 23, 2026), built from audited fundamentals. The current price is 13.05 TWD.
What is the quality score of 2904?
Prime Oil Chemical Service Corporation has a Quality Score of 54/100. 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 Prime Oil Chemical Service Corporation (2904)?
Prime Oil Chemical Service Corporation reported trailing-twelve-month revenue of about 453M TWD (latest available figure, as of Jul 23, 2026).
What is the net profit margin of 2904?
The net profit margin of Prime Oil Chemical Service Corporation is about 9.9%, meaning it keeps roughly 9.9% of revenue as net income. Based on the latest reported figures.
Does Prime Oil Chemical Service Corporation pay a dividend?
Prime Oil Chemical Service Corporation currently shows a dividend yield of about 5.11% relative to its recent price (as of Jul 23, 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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