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TSG Development Co (3521) Fair Value & Analysis

Industrials · TW · Market cap 2.3B TWD

TD TSG Development Co 3521 · TWO
Price12.25 TWD
Fair Value1.79 TWD
Upside-85.4%
Quality57/100
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Weak Growth
Highly profitable · 141.3% net margin
Low debt · generates free cash flow
Ranks above peers (7/10)
Moderate moat 49/100
Evidence: Medium Range 0.9350 TWD – 2.64 TWD Share as image

Fair value as of: Jul 21, 2026

From 8 valuation models · updated 20 days ago

Share price −9.9% over the past month.

A solid business, but screening 85% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (2.64 TWD). The favourable scenario is already priced in.
  • The model range is unusually wide (0.9350 TWD to 2.64 TWD). The outcome hinges heavily on assumptions, so read the point estimate with caution.
  • Solid but not exceptional quality (57/100) and above fair value, neither a clear bargain nor a standout compounder.
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Price vs Fair Value (5 years)

28.65 TWD 10.50 TWD Fair Value 1.79 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 10.50 TWD – 28.65 TWD · fair‑value band 0.9350 TWD – 2.64 TWD · the 12.25 TWD price screens above the 1.79 TWD fair value. Dashed = 300-day average. As of Jul 21, 2026.

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Analysis

TSG Development Co (3521) currently trades at 12.25 TWD, while our model-based Fair Value estimate is 1.79 TWD, implying the stock looks roughly 85.4% overvalued today. The Quality Score stands at 57/100 (solid quality), in the Industrials 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: medium).

Trailing-twelve-month revenue stands at 239M TWD. Revenue declined 41.5% year over year. It earns a return on equity of 22.6%. Net debt stands at 227M TWD. Fundamentals as of Jul 21, 2026

Our scenario range runs from 0.9350 TWD (bear case) to 2.64 TWD (bull case); at 12.25 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 30% below its 52-week high and 12% above its 52-week low, currently below its 200-day average. For context, the median of 10 Industrials peers we cover trades at -45% fair-value upside, at -85%, 3521 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
Growth DCF 7.76 TWD 8.92 TWD 10.90 TWD 80
Rev-Margin DCF 6.73 TWD 7.81 TWD 9.18 TWD 74
NCAV (Graham) 3.96 TWD 5.31 TWD 7.92 TWD 50
All 8 models by family
DCF Models
FCF DCF 7.63 TWD 8.83 TWD 11.05 TWD 38
Owner Earnings 4.10 TWD 4.13 TWD 4.19 TWD 31
5Y Revenue Exit 6.73 TWD 7.74 TWD 9.20 TWD 39
10Y Revenue Exit 7.00 TWD 7.92 TWD 8.95 TWD 36
Multiples
EV/Revenue 6.33 TWD 7.32 TWD 8.32 TWD 43
Asset-Based
NCAV (Graham) 3.96 TWD 5.31 TWD 7.92 TWD 50
Growth DCF
Growth DCF 7.76 TWD 8.92 TWD 10.90 TWD 80
Rev-Margin DCF 6.73 TWD 7.81 TWD 9.18 TWD 74

Widest divergence: Growth DCF (7.81 TWD) versus Asset-Based (5.31 TWD). Highest evidence: Growth DCF (80).

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Key figures & financial health

Revenue (TTM) 239M TWD
Revenue growth (YoY) -41.5%
Net margin 141%
Return on equity 22.6%
Free cash flow 69.9M TWD FY2025
Operating margin -242%
More key figures
EPS (TTM) -0.0700 TWD
EPS growth (YoY) -85.8%
Net debt 227M TWD FY2023

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

Quality Score breakdown

Overall quality 57/100

Of which business quality 59 · Market factors (momentum, volatility) 37

Profitability 7
Margins and returns on capital today
Quality Growth 92
Are margins and returns improving?
Cashflow 99
Earnings quality: real cash, not paper profit
Fin. Strength 98
Balance sheet, leverage, solvency risk
Investment 44
Disciplined investing over empire-building
Low Volatility 67
Calm price path (market factor)
Momentum 24
Price trend over the last 3–12 months (market factor)
52W Momentum 24
Distance to the 52-week high (market factor)
Net Issuance 0
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

TSG Development Co., Ltd., together with its subsidiaries, provides POS terminals in Asia, Europe, and internationally. It operates through Technology and Construction segments.

Full company description

TSG Development Co., Ltd., together with its subsidiaries, provides POS terminals in Asia, Europe, and internationally. It operates through Technology and Construction segments. The company engages in the research, design, development, manufacture, and sale of computer information equipment, and terminal sales system hardware and software; import and export of computer information equipment and its peripheral equipment parts and accessories; residential and building development, leasing, and sales; investment in the construction of public buildings; repair and maintenance; and real estate construction, sales, and management activities. It also offers POS touch terminals, kiosk self-service systems, modular POS, and industrial PCs; desktop POS; smart retail management and service systems; mobile payment terminals; box PCs; panel PCs; contactless access control solutions; digital signage; POS peripherals, including thermal printers, cash drawers, barcode scanners, and facelook attachment products; and POS extension kits, such as VIVA, SATURN, ARC, TANGO, WONDER, and GLAMOR extension kits. The company was formerly known as DataVan International Corporation and changed its name to TSG Development Co., Ltd. in November 2025. TSG Development Co., Ltd. was founded in 1986 and is based in Kaohsiung, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

TSG Development Co reported revenue of 247M TWD in FY2025 versus 364M TWD in FY2021, a compound −9.3%/yr. Reported net income was −9.2M TWD in FY2025.

Growth Quality 40/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
247M TWD
Latest YoY
+58.3%
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.
−1.1%
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.
−4.9%
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.
−7.8%
Revenue −9.3%/yr
FY21 364M TWD
FY22 255M TWD
FY23 276M TWD
FY24 156M TWD
FY25 247M TWD
Net income
FY21 −79.3M TWD
FY22 −85.8M TWD
FY23 −192M TWD
FY24 −82.0M TWD
FY25 −9.2M TWD

3521 screens 85% overvalued. Compare with Larsen & Toubro Limited →

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Cite: Fair Value Calculator (2026). "TSG Development Co Fair Value". https://www.fairvalue-calculator.com/stock/3521

Peer Group

Engineering & Construction · 839 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 57 · Above median
Fair Value upside −85% · Bottom 25%
Return on equity (TTM) 23% · Top 25%
Return on assets -1% · Bottom 25%
Net margin (TTM) 141% · Top 25%
Revenue growth -42% · Bottom 25%

Valuation Multiples vs Engineering & Construction median · lower = cheaper

P/B 0.05× · Cheaper than 75% of peers
P/S (TTM) 0.30× · Cheaper than median
P/FCF 1.0× · 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 0 · sector 16
FUTURE 0 · sector 17
PAST 90 · sector 26
HEALTH 100 · sector 94
DIVIDEND 0 · sector 33

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 Engineering & Construction stocks, each showing price versus our Fair Value estimate (as of Jul 21, 2026).

Stock Price Fair Value vs Fair Value
Larsen & Toubro Limited LT ₹3,815 ₹1,994 -48%
Samsung C&T Corporation 028260 346,000 KRW 268,779 KRW -22%
Hyundai Engineering & Construction Co 000720 99,000 KRW 63,993 KRW -35%
United Integrated Services Co 2404 1,250 TWD 925.62 TWD -26%
Samsung E&A Co 028050 42,550 KRW 44,840 KRW +5%
Rail Vikas Nigam Limited RVNL ₹232.67 ₹61.46 -74%
Daewoo Engineering & Construction Co 047040 16,240 KRW 6,507 KRW -60%
NBCC (India) Limited NBCC ₹96.32 ₹48.22 -50%
Cemindia Projects Limited CEMPRO ₹1,330 ₹730.69 -45%
KEPCO Engineering & Construction Company 052690 92,700 KRW 20,172 KRW -78%

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Frequently asked questions

Is TSG Development Co (3521) overvalued or undervalued?
As of Jul 21, 2026, our model estimates a fair value of 1.79 TWD versus a price of 12.25 TWD, about −85% (overvalued).
What is the fair value of 3521?
Our model-based fair value for TSG Development Co is 1.79 TWD (as of Jul 21, 2026), built from audited fundamentals. The current price is 12.25 TWD.
What is the quality score of 3521?
TSG Development Co has a Quality Score of 57/100. 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 TSG Development Co (3521)?
TSG Development Co reported trailing-twelve-month revenue of about 239M TWD (latest available figure, as of Jul 21, 2026).
What is the net profit margin of 3521?
The net profit margin of TSG Development Co is about 141.3%, meaning it keeps roughly 141.3% of revenue as net income. 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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