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Cayman Island Grand Galactica Corp (2924) Fair Value & Analysis

Consumer Cyclical · TW · Market cap 944M TWD

CI Cayman Island Grand Galactica Corp 2924 · TWO
Price17.45 TWD
Fair Value8.33 TWD
Upside-52.3%
Quality29/100
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Weak Growth
Loss-making · -82.3% net margin
Low debt · negative free cash flow
Mixed vs. peers (4/10)
Narrow moat 8/100
Evidence: Low Range 5.50 TWD – 10.41 TWD Share as image

Fair value as of: Jul 23, 2026

From 3 valuation models · updated 18 days ago

Share price −5.2% over the past month.

Below-average quality, and screening another 52% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (10.41 TWD). The favourable scenario is already priced in.
  • Weak quality (29/100) and above fair value at the same time, the margin of safety is missing on both counts.
  • The large gap to fair value rests on thin data (low evidence): fewer applicable models and a shorter history. Read it with extra caution.
  • A fairly wide model range (5.50 TWD to 10.41 TWD) leaves room in how you read the outcome.
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Price vs Fair Value (5 years)

46.30 TWD 15.20 TWD Fair Value 8.33 TWD Feb 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 15.20 TWD – 46.30 TWD · fair‑value band 5.50 TWD – 10.41 TWD · the 17.45 TWD price screens above the 8.33 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.

Full chart & analysis →

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Analysis

Cayman Island Grand Galactica Corp (2924) currently trades at 17.45 TWD, while our model-based Fair Value estimate is 8.33 TWD, implying the stock looks roughly 52.3% overvalued today. The Quality Score stands at 29/100 (below-average quality), in the Consumer Cyclical 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, Cayman Island Grand Galactica Corp generated revenue of 74.3M TWD at a net margin of -82.3%. Revenue grew 69.1% year over year. It earns a return on equity of -12.4%. Net debt stands at 31.3M TWD. Fundamentals as of Jul 23, 2026

Our scenario range runs from 5.50 TWD (bear case) to 10.41 TWD (bull case); at 17.45 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 43% below its 52-week high and 18% above its 52-week low, currently below its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at 1% fair-value upside, at -52%, 2924 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 2.54 TWD 2.74 TWD 3.03 TWD 70
DDM Multi-Stage 2.54 TWD 3.02 TWD 3.65 TWD 61
NCAV (Graham) 4.56 TWD 6.11 TWD 9.12 TWD 50
All 3 models by family
Dividend Discount
Gordon GGM 2.54 TWD 2.74 TWD 3.03 TWD 70
DDM Multi-Stage 2.54 TWD 3.02 TWD 3.65 TWD 61
Asset-Based
NCAV (Graham) 4.56 TWD 6.11 TWD 9.12 TWD 50

Widest divergence: Asset-Based (6.11 TWD) versus Dividend Discount (2.74 TWD). Highest evidence: Gordon GGM (70).

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Key figures & financial health

Revenue (TTM) 74.3M TWD
Revenue growth (YoY) +69.1%
Net margin -82.3%
Return on equity -12.4%
Free cash flow −164M TWD FY2025
Operating margin -63.0%
More key figures
EPS (TTM) -1.17 TWD
Net debt 31.3M TWD FY2023

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

Quality Score breakdown

Overall quality 29/100

Of which business quality 34 · Market factors (momentum, volatility) 25

Profitability 1
Margins and returns on capital today
Quality Growth 33
Are margins and returns improving?
Cashflow 33
Earnings quality: real cash, not paper profit
Fin. Strength 65
Balance sheet, leverage, solvency risk
Investment 33
Disciplined investing over empire-building
Low Volatility 54
Calm price path (market factor)
Momentum 16
Price trend over the last 3–12 months (market factor)
52W Momentum 9
Distance to the 52-week high (market factor)
Net Issuance 40
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

Cayman Island Grand Galactica Corp Limited engages in the research, development, manufacture, and sale of various infant and toddler products in Taiwan, Vietnam, and the rest of Asia. It operates through General Merchandise Sector, Construction Engineering Sector, and Property Development Sector segments. The company offers baby apparel, supplies, and toys.

Full company description

Cayman Island Grand Galactica Corp Limited engages in the research, development, manufacture, and sale of various infant and toddler products in Taiwan, Vietnam, and the rest of Asia. It operates through General Merchandise Sector, Construction Engineering Sector, and Property Development Sector segments. The company offers baby apparel, supplies, and toys. It also engages in the development, leasing, and sale of real estate, including residential buildings and complexes. Additionally, it provides construction contracting and engineering services. The company was formerly known as Cayman Tung Ling Co., Limited and changed its name to Cayman Island Grand Galactica Corp Limited in November 2022. Cayman Island Grand Galactica Corp Limited was founded in 1988 and is based in Taipei, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Cayman Island Grand Galactica Corp reported revenue of 67.0M TWD in FY2025 versus 272M TWD in FY2021, a compound −29.6%/yr. Reported net income was −60.9M TWD in FY2025.

Growth Quality 0/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
67.0M TWD
Latest YoY
−59.3%
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.
−5.6%
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.
−28.8%
Avg. growth/yr (10Y) 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.
−25.7%
Revenue −29.6%/yr
FY21 272M TWD
FY22 79.6M TWD
FY23 41.3M TWD
FY24 165M TWD
FY25 67.0M TWD
Net income
FY21 −56.4M TWD
FY22 7.5M TWD
FY23 −34.3M TWD
FY24 −67.6M TWD
FY25 −60.9M TWD

2924 screens 52% overvalued. Compare with H & M Hennes & Mauritz AB →

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Cite: Fair Value Calculator (2026). "Cayman Island Grand Galactica Corp Fair Value". https://www.fairvalue-calculator.com/stock/2924

Peer Group

Apparel Manufacturing · 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 29 · Bottom 25%
Fair Value upside −52% · Bottom 25%
Return on assets -4% · Bottom 25%
Net margin (TTM) -82% · Bottom 25%
Operating margin (TTM) -63% · Bottom 25%
Revenue growth 69% · Top 25%

Valuation Multiples vs Apparel Manufacturing median · lower = cheaper

P/B 0.06× · Cheaper than 75% of peers
P/S (TTM) 0.40× · 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 32
FUTURE 100 · sector 4
PAST 0 · sector 21
HEALTH 100 · sector 98
DIVIDEND 0 · sector 49

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 Apparel Manufacturing stocks, each showing price versus our Fair Value estimate (as of Jul 23, 2026).

Stock Price Fair Value vs Fair Value
H & M Hennes & Mauritz AB HMB kr 163.45 kr 165.47 +1%
Ralph Lauren Corporation RL $374.08 $224.21 -40%
Moncler S.p.A MONC €52.08 €50.69 -3%
LPP SA LPP 19,380 PLN 17,754 PLN -8%
Bosideng International Holdings 3998 HK$4.88 HK$5.92 +21%
Youngor Fashion Co 600177 ¥7.57 ¥5.59 -26%
Page Industries Limited PAGEIND ₹39,900 ₹12,395 -69%
Hla Group 600398 ¥6.05 ¥9.92 +64%
Eclat Textile Co 1476 333.50 TWD 357.81 TWD +7%
Youngone Corporation 111770 87,600 KRW 196,629 KRW +124%

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Frequently asked questions

Is Cayman Island Grand Galactica Corp (2924) overvalued or undervalued?
As of Jul 23, 2026, our model estimates a fair value of 8.33 TWD versus a price of 17.45 TWD, about −52% (overvalued).
What is the fair value of 2924?
Our model-based fair value for Cayman Island Grand Galactica Corp is 8.33 TWD (as of Jul 23, 2026), built from audited fundamentals. The current price is 17.45 TWD.
What is the quality score of 2924?
Cayman Island Grand Galactica Corp has a Quality Score of 29/100. 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 Cayman Island Grand Galactica Corp (2924)?
Cayman Island Grand Galactica Corp reported trailing-twelve-month revenue of about 74.3M TWD (latest available figure, as of Jul 23, 2026).
What is the net profit margin of 2924?
The net profit margin of Cayman Island Grand Galactica Corp is about -82.3%, 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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