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Niching Industrial Corporation (3444) Fair Value & Analysis

Technology · TW · Market cap 3.4B TWD

NI Niching Industrial Corporation 3444 · TWO
Price74.00 TWD
Fair Value36.49 TWD
Upside-50.7%
Quality63/100
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Healthy Growth
Thin margins · 6.2% net margin
generates free cash flow
2.33% dividend yield
Ranks above peers (8/13)
Narrow moat 38/100
Evidence: High Range 28.84 TWD – 45.62 TWD Share as image

Fair value as of: Jul 23, 2026

From 26 valuation models · updated 18 days ago

Share price −11.5% over the past month.

A solid business, but screening 51% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (45.62 TWD). The favourable scenario is already priced in.
  • Solid but not exceptional quality (63/100) and above fair value, neither a clear bargain nor a standout compounder.
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Price vs Fair Value (5 years)

136.00 TWD 27.27 TWD Fair Value 36.49 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 27.27 TWD – 136.00 TWD · fair‑value band 28.84 TWD – 45.62 TWD · the 74.00 TWD price screens above the 36.49 TWD fair value. Dashed = 300-day average. As of Jul 23, 2026.

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Analysis

Niching Industrial Corporation (3444) currently trades at 74.00 TWD, while our model-based Fair Value estimate is 36.49 TWD, implying the stock looks roughly 50.7% overvalued today. The Quality Score stands at 63/100 (solid quality), in the Technology 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: high).

Over the trailing twelve months, Niching Industrial Corporation generated revenue of 1.3B TWD at a net margin of 6.2%. Revenue grew 4.9% year over year. It earns a return on equity of 7.8%. The balance sheet holds a net cash position of 389M TWD. Fundamentals as of Jul 23, 2026

Our scenario range runs from 28.84 TWD (bear case) to 45.62 TWD (bull case); at 74.00 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 40% below its 52-week high and 49% above its 52-week low, currently above its 200-day average. For context, the median of 10 Technology peers we cover trades at -75% fair-value upside, at -51%, 3444 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 20.39 TWD 22.14 TWD 26.30 TWD 76
Growth DCF 37.31 TWD 50.15 TWD 68.21 TWD 72
Gordon GGM 17.57 TWD 35.00 TWD 53.00 TWD 70
All 26 models by family
DCF Models
FCF DCF 37.09 TWD 52.00 TWD 74.54 TWD 38
Owner Earnings 35.49 TWD 49.47 TWD 70.61 TWD 31
5Y Revenue Exit 29.80 TWD 39.56 TWD 51.93 TWD 39
5Y EBITDA Exit 32.14 TWD 44.05 TWD 57.96 TWD 41
5Y P/E Exit 39.07 TWD 57.32 TWD 76.82 TWD 38
10Y Revenue Exit 31.79 TWD 41.35 TWD 54.18 TWD 36
10Y EBITDA Exit 33.72 TWD 44.44 TWD 58.77 TWD 37
10Y P/E Exit 38.08 TWD 53.55 TWD 73.15 TWD 35
Earnings-Based
Graham-Dodd 14.60 TWD 50.71 TWD 68.15 TWD 54
Lynch FV 11.77 TWD 16.81 TWD 21.85 TWD 50
PEG = 1.0 11.77 TWD 16.81 TWD 21.85 TWD 46
EPV 22.69 TWD 24.48 TWD 26.03 TWD 59
Dividend Discount
Gordon GGM 17.57 TWD 35.00 TWD 53.00 TWD 70
DDM Multi-Stage 17.57 TWD 30.04 TWD 36.94 TWD 61
Multiples
P/E Multiple 32.20 TWD 42.93 TWD 53.67 TWD 63
P/S Multiple 27.37 TWD 36.49 TWD 45.62 TWD 58
P/B Multiple 27.37 TWD 36.49 TWD 45.62 TWD 55
EV/EBIT 33.69 TWD 41.14 TWD 48.60 TWD 53
EV/EBITDA 31.53 TWD 38.27 TWD 45.00 TWD 54
EV/Revenue 26.40 TWD 32.86 TWD 39.32 TWD 43
Asset-Based
NCAV (Graham) 11.99 TWD 16.07 TWD 23.98 TWD 50
Growth DCF
Growth DCF 37.31 TWD 50.15 TWD 68.21 TWD 72
Rev-Margin DCF 29.80 TWD 39.72 TWD 51.54 TWD 67
Economic Profit
Residual Income 20.39 TWD 22.14 TWD 26.30 TWD 76
ROIC Compounder 22.69 TWD 24.83 TWD 28.33 TWD 67
Growth Earnings
Growth-Adj P/E 27.86 TWD 39.80 TWD 51.74 TWD 68

Widest divergence: DCF Models (44.44 TWD) versus Asset-Based (16.07 TWD). Highest evidence: Residual Income (76).

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Key figures & financial health

Revenue (TTM) 1.3B TWD
Revenue growth (YoY) +4.9%
Net margin 6.2%
Return on equity 7.8%
Free cash flow 104M TWD FY2025
P/E ratio 43.4
More key figures
Operating margin 3.6%
EPS (TTM) 2.14 TWD
Dividend yield 2.0%
EPS growth (YoY) -47.8%
Net cash 389M TWD FY2023

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

Quality Score breakdown

Overall quality 63/100

Of which business quality 64 · Market factors (momentum, volatility) 54

Profitability 44
Margins and returns on capital today
Quality Growth 41
Are margins and returns improving?
Cashflow 55
Earnings quality: real cash, not paper profit
Fin. Strength 100
Balance sheet, leverage, solvency risk
Investment 88
Disciplined investing over empire-building
Low Volatility 51
Calm price path (market factor)
Momentum 55
Price trend over the last 3–12 months (market factor)
52W Momentum 55
Distance to the 52-week high (market factor)
Net Issuance 58
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

Niching Industrial Corporation manufactures, markets and sells semiconductor, flat panel display, LED, green energy, and nanotechnology products.

Full company description

Niching Industrial Corporation manufactures, markets and sells semiconductor, flat panel display, LED, green energy, and nanotechnology products. It provides silver pastes products, including customized silver paste, pure and hybrid silver sintering paste, snap cure anisotropic conductive paste, conductive silver paste, and screen-printing silver paste; semiconductor package substrate, such as memory and system IC; and vacuum valves comprising butterfly, pendulum, gate, and anti-fouling angle valve. The company also offers heat sink, lead frame_QFN, capillary; wedge, machine tool, and daisy chain, reclaim, Al coating, and dummy wafer; hub blades, resin blades, and grinding wheels; cutting tools, including hub and resin blades and griding wheels; chip trays, ABS reels, and emboss spacers for the LCD industry. It provides solutions for IC heat-dissipation, silver paste customization, automative, vacuum control, and package and testing. The company was founded in 1982 and is headquartered in Taichung, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Niching Industrial Corporation reported revenue of 1.3B TWD in FY2025 versus 1.2B TWD in FY2021, a compound +1.1%/yr. Reported net income was 96.6M TWD in FY2025, compounding −7.9%/yr from FY2021.

Growth Quality 70/100
Revenue growth appears healthy and is supported by profitability and cash-flow quality.
Latest Revenue (FY 2025)
1.3B TWD
Latest YoY
+10.5%
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.
+6.3%
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.
+5.7%
Avg. growth/yr (8Y) 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.
+4.4%
Revenue +1.1%/yr
FY21 1.2B TWD
FY22 1.1B TWD
FY23 976M TWD
FY24 1.2B TWD
FY25 1.3B TWD
Net income −7.9%/yr
FY21 134M TWD
FY22 196M TWD
FY23 93.5M TWD
FY24 107M TWD
FY25 96.6M TWD

3444 screens 51% overvalued. Compare with ASML Holding →

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Cite: Fair Value Calculator (2026). "Niching Industrial Corporation Fair Value". https://www.fairvalue-calculator.com/stock/3444

Peer Group

Semiconductor Equipment & Materials · 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 63 · Above median
Fair Value upside −51% · Above median
Return on equity (TTM) 8% · Above median
Return on assets 3% · Below median
Net margin (TTM) 6% · Below median
Operating margin (TTM) 4% · Below median
Revenue growth 5% · Below median
Dividend yield (TTM) 2.3% · Top 25%

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

P/E (TTM) 34.8× · Cheaper than 75% of peers
P/B 3.11× · Cheaper than median
P/S (TTM) 2.60× · Cheaper than median
P/FCF 1.0× · Cheaper than median
EV/EBITDA 37.1× · 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 0 · sector 0
FUTURE 25 · sector 58
PAST 31 · sector 30
HEALTH 0 · sector 96
DIVIDEND 47 · sector 16

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 Semiconductor Equipment & Materials stocks, each showing price versus our Fair Value estimate (as of Jul 23, 2026).

Stock Price Fair Value vs Fair Value
ASML Holding ASML C$50.50 C$15.57 -69%
Applied Materials, Inc AMAT $579.43 $143.08 -75%
Lam Research Corporation LRCX $346.10 $67.57 -80%
KLA Corporation KLAC $212.75 $53.01 -75%
NAURA Technology Group 002371 ¥774.20 ¥151.43 -80%
Advanced Micro-Fabrication Equipment Inc 688012 ¥350.69 ¥41.79 -88%
Piotech Inc 688072 ¥832.00 ¥431.44 -48%
Hon. Precision, Inc 7769 6,005 TWD 1,804 TWD -70%
Hangzhou Changchuan Technology Co 300604 ¥325.24 ¥33.33 -90%
MPI Corporation 6223 5,600 TWD 609.44 TWD -89%

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Frequently asked questions

Is Niching Industrial Corporation (3444) overvalued or undervalued?
As of Jul 23, 2026, our model estimates a fair value of 36.49 TWD versus a price of 74.00 TWD, about −51% (overvalued).
What is the fair value of 3444?
Our model-based fair value for Niching Industrial Corporation is 36.49 TWD (as of Jul 23, 2026), built from audited fundamentals. The current price is 74.00 TWD.
What is the quality score of 3444?
Niching Industrial Corporation has a Quality Score of 63/100. 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 Niching Industrial Corporation (3444)?
Niching Industrial Corporation reported trailing-twelve-month revenue of about 1.3B TWD (latest available figure, as of Jul 23, 2026).
What is the net profit margin of 3444?
The net profit margin of Niching Industrial Corporation is about 6.2%, meaning it keeps roughly 6.2% of revenue as net income. Based on the latest reported figures.
Does Niching Industrial Corporation pay a dividend?
Niching Industrial Corporation currently shows a dividend yield of about 2.00% 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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