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Eugene Special Purpose Acquisitions 4 Company (321260) Fair Value & Analysis

Technology · KR · Market cap 43.1B KRW

ES Eugene Special Purpose Acquisitions 4 Company 321260 · KQ
Price1,749 KRW
Fair Value1,937 KRW
Upside+10.7%
Quality60/100
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Mixed Growth
Thin margins · 5.5% net margin
Low debt · generates free cash flow
1.15% dividend yield
Mixed vs. peers (5/9)
Narrow moat 37/100
Evidence: High Range 1,502 KRW – 2,584 KRW Share as image

Fair value as of: Jul 21, 2026

From 22 valuation models · updated 20 days ago

Fair value updated Jul 21, 2026, revised from 1,132 KRW to 1,937 KRW (+71.1%) since Jul 9, 2026. Share price −3.7% over the past month.

A solid business, screening 11% undervalued on our models.

What matters now

  • Our model range runs from 1,502 KRW (bear) to 2,584 KRW (bull), base 1,937 KRW. The closer the price sits to the lower half, the larger the margin of safety.
  • Quality 60/100 (solid quality) with high evidence: the data supports the verdict.
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Price vs Fair Value (5 years)

5,738 KRW 1,335 KRW Fair Value 1,937 KRW Dec 2020 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 1,335 KRW – 5,738 KRW · fair‑value band 1,502 KRW – 2,584 KRW · the 1,749 KRW price screens below the 1,937 KRW fair value. Dashed = 300-day average. As of Jul 21, 2026.

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Analysis

Eugene Special Purpose Acquisitions 4 Company (321260) currently trades at 1,749 KRW, while our model-based Fair Value estimate is 1,937 KRW, implying the stock looks roughly 10.7% undervalued today. The Quality Score stands at 60/100 (solid quality), in the Technology 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, Eugene Special Purpose Acquisitions 4 Company generated revenue of 37.9B KRW at a net margin of 5.5%. Revenue grew 19.0% year over year. Net debt stands at 1.1B KRW. Fundamentals as of Jul 21, 2026

Our scenario range runs from 1,502 KRW (bear case) to 2,584 KRW (bull case); at 1,749 KRW, 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 69% below its 52-week high and 20% above its 52-week low, currently below its 200-day average. For context, the median of 10 Technology peers we cover trades at -68% fair-value upside, at 11%, 321260 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 1,254 KRW 1,522 KRW 1,979 KRW 80
Residual Income 1,352 KRW 1,481 KRW 2,044 KRW 76
Rev-Margin DCF 1,311 KRW 1,727 KRW 2,234 KRW 74
All 22 models by family
DCF Models
FCF DCF 1,221 KRW 1,497 KRW 2,008 KRW 38
Owner Earnings 2,030 KRW 2,623 KRW 3,721 KRW 31
5Y Revenue Exit 1,311 KRW 1,711 KRW 2,293 KRW 39
5Y EBITDA Exit 1,573 KRW 2,164 KRW 2,947 KRW 41
5Y P/E Exit 1,923 KRW 2,771 KRW 3,781 KRW 38
10Y Revenue Exit 1,246 KRW 1,541 KRW 1,861 KRW 36
10Y EBITDA Exit 1,429 KRW 1,821 KRW 2,245 KRW 37
10Y P/E Exit 1,642 KRW 2,197 KRW 2,734 KRW 35
Earnings-Based
Graham-Dodd 977.19 KRW 1,194 KRW 1,344 KRW 54
EPV 1,287 KRW 1,415 KRW 1,527 KRW 59
Multiples
P/E Multiple 2,156 KRW 2,874 KRW 3,593 KRW 63
P/S Multiple 1,832 KRW 2,443 KRW 3,054 KRW 58
P/B Multiple 1,832 KRW 2,443 KRW 3,054 KRW 55
EV/EBIT 1,892 KRW 2,349 KRW 2,807 KRW 53
EV/EBITDA 2,008 KRW 2,504 KRW 3,000 KRW 54
EV/Revenue 1,444 KRW 1,841 KRW 2,237 KRW 43
Asset-Based
NCAV (Graham) 787.46 KRW 1,055 KRW 1,575 KRW 50
Growth DCF
Growth DCF 1,254 KRW 1,522 KRW 1,979 KRW 80
Rev-Margin DCF 1,311 KRW 1,727 KRW 2,234 KRW 74
Economic Profit
Residual Income 1,352 KRW 1,481 KRW 2,044 KRW 76
ROIC Compounder 1,287 KRW 1,415 KRW 1,527 KRW 72
Growth Earnings
Growth-Adj P/E 1,525 KRW 2,179 KRW 2,832 KRW 68

Widest divergence: Multiples (2,443 KRW) versus Asset-Based (1,055 KRW). Highest evidence: Growth DCF (80).

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Key figures & financial health

Revenue (TTM) 37.9B KRW
Revenue growth (YoY) +19.0%
Net margin 5.5%
Return on equity 1,549%
Free cash flow 2.0B KRW FY2025
Operating margin 7.2%
More key figures
Dividend yield 1.2%
EPS growth (YoY) -99.6%
Net debt 1.1B KRW FY2020

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

Quality Score breakdown

Overall quality 60/100

Of which business quality 62 · Market factors (momentum, volatility) 29

Profitability 49
Margins and returns on capital today
Quality Growth 28
Are margins and returns improving?
Cashflow 37
Earnings quality: real cash, not paper profit
Fin. Strength 100
Balance sheet, leverage, solvency risk
Investment 66
Disciplined investing over empire-building
Low Volatility 50
Calm price path (market factor)
Momentum 25
Price trend over the last 3–12 months (market factor)
52W Momentum 13
Distance to the 52-week high (market factor)
Net Issuance 92
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

Eugene Special Purpose Acquisitions 4 Company does not have significant operations. It focuses on merging with other companies. The company was founded in 2019 and is headquartered in Seoul, South Korea.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Eugene Special Purpose Acquisitions 4 Company reported revenue of 31.5B KRW in FY2025 versus 34.8B KRW in FY2021, a compound −2.4%/yr. Reported net income was 3.9B KRW in FY2025.

Growth Quality 55/100
Revenue is growing, but margins or cash flow do not fully confirm the trend.
Latest Revenue (FY 2025)
31.5B KRW
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.
+1.2%
Revenue −2.4%/yr
FY21 34.8B KRW
FY22 38.2B KRW
FY23 33.4B KRW
FY24 36.0B KRW
FY25 31.5B KRW
Net income
FY21 −358M KRW
FY22 4.6B KRW
FY23 3.4B KRW
FY24 5.6B KRW
FY25 3.9B KRW

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Cite: Fair Value Calculator (2026). "Eugene Special Purpose Acquisitions 4 Company Fair Value". https://www.fairvalue-calculator.com/stock/321260

Peer Group

Semiconductors & Semiconductor Equipment · 46 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 60 · Above median
Fair Value upside +11% · Top 25%
Return on assets 0% · Below median
Net margin (TTM) 6% · Below median
Operating margin (TTM) 7% · Below median
Revenue growth 19% · Above median
Dividend yield (TTM) 1.2% · Above median
Debt / equity 0.03× · Higher than median

Valuation Multiples vs Semiconductors & Semiconductor Equipment median · lower = cheaper

P/FCF 0.0× · 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 48 · sector 0
FUTURE 95 · sector 94
PAST 0 · sector 100
HEALTH 99 · sector 99
DIVIDEND 23 · sector 20

Insider activity: 45/100

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 Semiconductors & Semiconductor Equipment stocks, each showing price versus our Fair Value estimate (as of Jul 21, 2026).

Stock Price Fair Value vs Fair Value
TES Co 095610 194,300 KRW 48,953 KRW -75%
Eugene Technology Co 084370 146,800 KRW 38,128 KRW -74%
TSE Co 131290 282,500 KRW 69,101 KRW -76%
ISC Co 095340 151,200 KRW 46,504 KRW -69%
PSK HOLDINGS Inc 031980 136,200 KRW 69,242 KRW -49%
Jeju Semiconductor Corp 080220 81,900 KRW 23,473 KRW -71%
Tokai Carbon Korea Co 064760 232,000 KRW 112,596 KRW -51%
HANA Micron Inc 067310 35,750 KRW 11,501 KRW -68%
RFHIC Corporation 218410 46,250 KRW 20,781 KRW -55%
S&S Tech Corporation 101490 39,600 KRW 46,799 KRW +18%

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Frequently asked questions

Is Eugene Special Purpose Acquisitions 4 Company (321260) overvalued or undervalued?
As of Jul 21, 2026, our model estimates a fair value of 1,937 KRW versus a price of 1,749 KRW, about +11% (undervalued).
What is the fair value of 321260?
Our model-based fair value for Eugene Special Purpose Acquisitions 4 Company is 1,937 KRW (as of Jul 21, 2026), built from audited fundamentals. The current price is 1,749 KRW.
What is the quality score of 321260?
Eugene Special Purpose Acquisitions 4 Company has a Quality Score of 60/100. 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 Eugene Special Purpose Acquisitions 4 Company (321260)?
Eugene Special Purpose Acquisitions 4 Company reported trailing-twelve-month revenue of about 37.9B KRW (latest available figure, as of Jul 21, 2026).
What is the net profit margin of 321260?
The net profit margin of Eugene Special Purpose Acquisitions 4 Company is about 5.5%, meaning it keeps roughly 5.5% of revenue as net income. Based on the latest reported figures.
Does Eugene Special Purpose Acquisitions 4 Company pay a dividend?
Eugene Special Purpose Acquisitions 4 Company currently shows a dividend yield of about 1.15% 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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