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104 Corporation (3130) Fair Value & Analysis

Industrials · TW · Market cap 6.7B TWD

1C 104 Corporation 3130 · TW
Price202.50 TWD
Fair Value258.01 TWD
Upside+27.4%
Quality79/100
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Healthy Growth
Solidly profitable · 18.5% net margin
generates free cash flow
7.22% dividend yield
Ranks above peers (10/13)
Wide moat 73/100
Evidence: High Range 195.77 TWD – 335.49 TWD Share as image

Fair value as of: Jul 21, 2026

From 26 valuation models · updated 20 days ago

Share price −1.6% over the past month.

A strong business, screening 27% undervalued on our models.

What matters now

  • The rarer combination: high quality (79/100) AND below fair value. That earns a closer look rather than a quick verdict.
  • Our model range runs from 195.77 TWD (bear) to 335.49 TWD (bull), base 258.01 TWD. The closer the price sits to the lower half, the larger the margin of safety.
  • Quality 79/100 (high quality) with high evidence: the data supports the verdict.
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Price vs Fair Value (5 years)

217.50 TWD 111.10 TWD Fair Value 258.01 TWD Mar 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Jul 21, 2026.

How to read this chart

60‑month range 111.10 TWD – 217.50 TWD · fair‑value band 195.77 TWD – 335.49 TWD · the 202.50 TWD price screens below the 258.01 TWD fair value. Dashed = 300-day average. As of Jul 21, 2026.

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Analysis

104 Corporation (3130) currently trades at 202.50 TWD, while our model-based Fair Value estimate is 258.01 TWD, implying the stock looks roughly 27.4% undervalued today. The Quality Score stands at 79/100 (high quality), in the Industrials 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, 104 Corporation generated revenue of 2.7B TWD at a net margin of 18.5%. Revenue grew 4.4% year over year. It earns a return on equity of 27.7%. The balance sheet holds a net cash position of 300M TWD. Fundamentals as of Jul 21, 2026

Our scenario range runs from 195.77 TWD (bear case) to 335.49 TWD (bull case); at 202.50 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 14% below its 52-week high, currently below its 200-day average. For context, the median of 10 Industrials peers we cover trades at 23% fair-value upside, at 27%, 3130 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
Residual Income 83.05 TWD 99.21 TWD 275.94 TWD 76
Growth DCF 265.20 TWD 371.32 TWD 514.50 TWD 72
Gordon GGM 124.20 TWD 247.47 TWD 374.74 TWD 70
All 26 models by family
DCF Models
FCF DCF 260.75 TWD 379.40 TWD 548.87 TWD 38
Owner Earnings 187.43 TWD 270.63 TWD 389.46 TWD 31
5Y Revenue Exit 166.29 TWD 226.78 TWD 300.12 TWD 39
5Y EBITDA Exit 209.87 TWD 306.83 TWD 416.38 TWD 41
5Y P/E Exit 234.95 TWD 352.89 TWD 473.44 TWD 38
10Y Revenue Exit 196.97 TWD 258.77 TWD 334.90 TWD 36
10Y EBITDA Exit 226.84 TWD 312.57 TWD 420.18 TWD 37
10Y P/E Exit 242.36 TWD 343.53 TWD 462.04 TWD 35
Earnings-Based
Graham-Dodd 99.99 TWD 283.53 TWD 373.41 TWD 54
Lynch FV 57.74 TWD 82.49 TWD 107.24 TWD 50
PEG = 1.0 57.74 TWD 82.49 TWD 107.24 TWD 46
EPV 130.60 TWD 148.79 TWD 164.49 TWD 59
Dividend Discount
Gordon GGM 124.20 TWD 247.47 TWD 374.74 TWD 70
DDM Multi-Stage 124.20 TWD 194.00 TWD 261.22 TWD 61
Multiples
P/E Multiple 231.59 TWD 308.79 TWD 385.99 TWD 63
P/S Multiple 120.87 TWD 161.16 TWD 201.44 TWD 58
P/B Multiple 174.07 TWD 232.09 TWD 290.11 TWD 55
EV/EBIT 219.38 TWD 287.36 TWD 355.35 TWD 53
EV/EBITDA 202.14 TWD 264.39 TWD 326.63 TWD 54
EV/Revenue 116.94 TWD 160.45 TWD 203.96 TWD 43
Asset-Based
NCAV (Graham) 25.79 TWD 34.56 TWD 51.58 TWD 50
Growth DCF
Growth DCF 265.20 TWD 371.32 TWD 514.50 TWD 72
Rev-Margin DCF 166.29 TWD 230.22 TWD 303.25 TWD 67
Economic Profit
Residual Income 83.05 TWD 99.21 TWD 275.94 TWD 76
ROIC Compounder 136.34 TWD 162.52 TWD 190.10 TWD 67
Growth Earnings
Growth-Adj P/E 185.61 TWD 265.15 TWD 344.70 TWD 68

Widest divergence: DCF Models (306.83 TWD) versus Asset-Based (34.56 TWD). Highest evidence: Residual Income (76).

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Key figures & financial health

Revenue (TTM) 2.7B TWD
Revenue growth (YoY) +4.4%
Net margin 18.5%
Return on equity 27.7%
Free cash flow 772M TWD FY2025
P/E ratio 15.4
More key figures
Operating margin 17.8%
EPS (TTM) 14.57 TWD
Dividend yield 6.6%
EPS growth (YoY) +12.0%
Net cash 300M TWD FY2025

Figures from reported company fundamentals · as of Jul 21, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 79/100

Of which business quality 77 · Market factors (momentum, volatility) 51

Profitability 79
Margins and returns on capital today
Quality Growth 33
Are margins and returns improving?
Cashflow 94
Earnings quality: real cash, not paper profit
Fin. Strength 81
Balance sheet, leverage, solvency risk
Investment 88
Disciplined investing over empire-building
Low Volatility 100
Calm price path (market factor)
Momentum 38
Price trend over the last 3–12 months (market factor)
52W Momentum 15
Distance to the 52-week high (market factor)
Net Issuance 82
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

104 Corporation engages in the information technology, general advertising, employment, and human resource consultancy services in Taiwan and internationally. It offers online recruitment, advertising, learning, HR Salary management system, HR assessment, and executive search services.

Full company description

104 Corporation engages in the information technology, general advertising, employment, and human resource consultancy services in Taiwan and internationally. It offers online recruitment, advertising, learning, HR Salary management system, HR assessment, and executive search services. The company provides career placement and career service, educational services for career development, employer branding and customized integrated recruitment, talent acquisition and recruitment, personal career analysis and career counseling, executive and key talent pool, and platform for seniors, as well as HR system tools and solutions. In addition, it offers IT software, electronic information, talent dispatching, and data processing services. Further, the company develops network technologies and computer software; sell products; and provides technical advice and services, as well as management consultancy. The company was formerly known as Fu-Hwa International Market Development Consultant Ltd. and changed its name to 104 Corporation in August 2000. 104 Corporation was incorporated in 1993 and is headquartered in New Taipei City, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

104 Corporation reported revenue of 2.7B TWD in FY2025 versus 1.9B TWD in FY2021, a compound +9.6%/yr. Reported net income was 488M TWD in FY2025, compounding +7.1%/yr from FY2021.

Growth Quality 92/100
Revenue growth appears healthy and is supported by profitability and cash-flow quality.
Latest Revenue (FY 2025)
2.7B TWD
Latest YoY
+7.0%
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.
+7.1%
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.
+10.3%
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.
+8.6%
Revenue +9.6%/yr
FY21 1.9B TWD
FY22 2.2B TWD
FY23 2.3B TWD
FY24 2.5B TWD
FY25 2.7B TWD
Net income +7.1%/yr
FY21 370M TWD
FY22 445M TWD
FY23 452M TWD
FY24 469M TWD
FY25 488M TWD
Character of growth · EPS growth decomposed (2014-2025) +3.4 % p.a.
Revenue per share +3.9 pp

of which total revenue +3.9 pp · buybacks/dilution +0.0 pp

EBIT margin +1.3 pp
Tax rate −0.8 pp
Residual (interest, one-offs) −0.9 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). "104 Corporation Fair Value". https://www.fairvalue-calculator.com/stock/3130

Peer Group

Staffing & Employment Services · 85 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 79 · Top 25%
Fair Value upside +27% · Above median
Return on equity (TTM) 28% · Top 25%
Return on assets 9% · Top 25%
Net margin (TTM) 19% · Top 25%
Operating margin (TTM) 18% · Top 25%
Revenue growth 4% · Above median
Dividend yield (TTM) 7.2% · Top 25%

Valuation Multiples vs Staffing & Employment Services median · lower = cheaper

P/E (TTM) 13.9× · Cheaper than median
P/B 3.94× · Pricier than 75% of peers
P/S (TTM) 2.49× · Pricier than 75% of peers
P/FCF 0.3× · Cheaper than 75% of peers
EV/EBITDA 10.7× · Pricier 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 70 · sector 41
FUTURE 22 · sector 1
PAST 100 · sector 36
HEALTH 0 · sector 95
DIVIDEND 100 · sector 60

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 Staffing & Employment Services stocks, each showing price versus our Fair Value estimate (as of Jul 21, 2026).

Stock Price Fair Value vs Fair Value
Adecco Group ADEN CHF 20.46 CHF 23.73 +16%
Korn Ferry, KFY $78.61 $114.56 +46%
Robert Half Inc RHI $36.70 $22.10 -40%
TriNet Group TNET $57.56 $70.85 +23%
ManpowerGroup Inc MAN $39.02 $29.67 -24%
Insperity, Inc NSP $49.48 $17.34 -65%
FESCO Group 600861 ¥13.24 ¥45.46 +243%
Grupa Pracuj S.A GPP 47.40 PLN 65.45 PLN +38%
Barrett Business Services, Inc BBSI $37.43 $38.42 +3%
Maharah for Human Resources Company 1831 5.36 SAR 6.92 SAR +29%

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Frequently asked questions

Is 104 Corporation (3130) overvalued or undervalued?
As of Jul 21, 2026, our model estimates a fair value of 258.01 TWD versus a price of 202.50 TWD, about +27% (undervalued).
What is the fair value of 3130?
Our model-based fair value for 104 Corporation is 258.01 TWD (as of Jul 21, 2026), built from audited fundamentals. The current price is 202.50 TWD.
What is the quality score of 3130?
104 Corporation has a Quality Score of 79/100. 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 104 Corporation (3130)?
104 Corporation reported trailing-twelve-month revenue of about 2.7B TWD (latest available figure, as of Jul 21, 2026).
What is the net profit margin of 3130?
The net profit margin of 104 Corporation is about 18.5%, meaning it keeps roughly 18.5% of revenue as net income. Based on the latest reported figures.
Does 104 Corporation pay a dividend?
104 Corporation currently shows a dividend yield of about 6.58% relative to its recent price (as of Jul 21, 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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