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Alliance Material Co (3595) Fair Value & Analysis

Technology · TW · Market cap 85.0B TWD

AM Alliance Material Co 3595 · TWO
Price1,660 TWD
Fair Value2,678 TWD
Upside+61.4%
Quality68/100
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Weak Growth
Highly profitable · 33.1% net margin
Low debt · generates free cash flow
Ranks above peers (8/10)
Wide moat 91/100
Evidence: High Range 1,893 TWD – 3,370 TWD Share as image

Fair value as of: Jul 12, 2026

From 26 valuation models · updated 28 days ago

Share price −30.3% over the past month.

A solid business, screening 61% undervalued on our models.

What matters now

  • The price is below even our cautious bear case (1,893 TWD). The market is more pessimistic than our downside scenario.
  • Solid quality (68/100) at a price below fair value, the discount is the argument here, not the business quality.
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Price vs Fair Value (5 years)

2,940 TWD 13.41 TWD Fair Value 2,678 TWD Feb 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Jul 12, 2026.

How to read this chart

60‑month range 13.41 TWD – 2,940 TWD · fair‑value band 1,893 TWD – 3,370 TWD · the 1,660 TWD price screens below the 2,678 TWD fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Jul 12, 2026.

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Analysis

Alliance Material Co (3595) currently trades at 1,660 TWD, while our model-based Fair Value estimate is 2,678 TWD, implying the stock looks roughly 61.4% undervalued today. The Quality Score stands at 68/100 (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, Alliance Material Co generated revenue of 499M TWD at a net margin of 29.0%. Revenue grew 249.5% year over year. It earns a return on equity of 27.3%. Net debt stands at 112M TWD. Fundamentals as of Jul 12, 2026

Our scenario range runs from 1,893 TWD (bear case) to 3,370 TWD (bull case); at 1,660 TWD, the current price sits below 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 45% below its 52-week high, currently above its 200-day average. For context, the median of 10 Technology peers we cover trades at -73% fair-value upside, at 61%, 3595 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 BearBaseBull Evidence
Highest evidence
Growth DCF 2,568 TWD 4,136 TWD 6,706 TWD 80
Residual Income 1,149 TWD 1,623 TWD 9,207 TWD 76
Rev-Margin DCF 1,687 TWD 2,481 TWD 3,474 TWD 74
All 26 models by family
DCF Models
FCF DCF 2,565 TWD 4,217 TWD 6,964 TWD 38
Owner Earnings 2,299 TWD 3,760 TWD 6,189 TWD 31
5Y Revenue Exit 1,687 TWD 2,472 TWD 3,483 TWD 39
5Y EBITDA Exit 2,372 TWD 3,838 TWD 5,621 TWD 41
5Y P/E Exit 2,567 TWD 4,226 TWD 6,065 TWD 38
10Y Revenue Exit 1,937 TWD 2,764 TWD 3,921 TWD 36
10Y EBITDA Exit 2,419 TWD 3,746 TWD 5,654 TWD 37
10Y P/E Exit 2,546 TWD 4,024 TWD 6,013 TWD 35
Earnings-Based
Graham-Dodd 1,148 TWD 4,710 TWD 6,415 TWD 54
Lynch FV 1,184 TWD 1,691 TWD 2,198 TWD 50
PEG = 1.0 1,184 TWD 1,691 TWD 2,198 TWD 46
EPV 2,009 TWD 2,300 TWD 2,555 TWD 59
Dividend Discount
Gordon GGM 115.04 TWD 239.57 TWD 379.92 TWD 70
DDM Multi-Stage 115.04 TWD 202.02 TWD 251.43 TWD 61
Multiples
P/E Multiple 2,534 TWD 3,378 TWD 4,223 TWD 63
P/S Multiple 1,092 TWD 1,456 TWD 1,819 TWD 58
P/B Multiple 1,816 TWD 2,421 TWD 3,027 TWD 55
EV/EBIT 3,014 TWD 3,932 TWD 4,850 TWD 53
EV/EBITDA 2,476 TWD 3,214 TWD 3,953 TWD 54
EV/Revenue 1,279 TWD 1,716 TWD 2,153 TWD 43
Asset-Based
NCAV (Graham) 403.64 TWD 540.82 TWD 807.27 TWD 50
Growth DCF
Growth DCF 2,568 TWD 4,136 TWD 6,706 TWD 80
Rev-Margin DCF 1,687 TWD 2,481 TWD 3,474 TWD 74
Economic Profit
Residual Income 1,149 TWD 1,623 TWD 9,207 TWD 76
ROIC Compounder 2,185 TWD 2,734 TWD 3,389 TWD 72
Growth Earnings
Growth-Adj P/E 1,987 TWD 2,839 TWD 3,691 TWD 68

Widest divergence: DCF Models (3,760 TWD) versus Dividend Discount (202.02 TWD). Highest evidence: Growth DCF (80).

Key figures & financial health

Revenue (TTM) 499M TWD
Revenue growth (YoY) +250%
Net margin 29.0%
Return on equity 27.3%
Free cash flow 160M TWD FY2025
P/E ratio 589.2
More key figures
Operating margin 44.8%
EPS (TTM) 4.37 TWD
Net debt 112M TWD FY2024

Figures from reported company fundamentals · as of Jul 12, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 68/100

Of which business quality 69 · Market factors (momentum, volatility) 63

Profitability 76
Margins and returns on capital today
Quality Growth 80
Are margins and returns improving?
Cashflow 85
Earnings quality: real cash, not paper profit
Fin. Strength 98
Balance sheet, leverage, solvency risk
Investment 42
Disciplined investing over empire-building
Low Volatility 35
Calm price path (market factor)
Momentum 73
Price trend over the last 3–12 months (market factor)
52W Momentum 77
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

Alliance Material Co., Ltd. provides optical material cutting products in Taiwan. The company also engages in research, develops, manufactures, and sells precision industrial adhesive insulation products, cutting-edge optoelectronic materials, semiconductor process materials, and communication components.

Full company description

Alliance Material Co., Ltd. provides optical material cutting products in Taiwan. The company also engages in research, develops, manufactures, and sells precision industrial adhesive insulation products, cutting-edge optoelectronic materials, semiconductor process materials, and communication components. In addition, the company offers cutting processing service, light- shielding and reflection tape, functional products, semiconductor products, protection film, foam tape, and optical glue. The company was founded in 1984 and is headquartered in Zhubei, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Alliance Material Co reported revenue of 499M TWD in FY2025 versus 568M TWD in FY2021, a compound −3.2%/yr. Reported net income was 145M TWD in FY2025, compounding +28.7%/yr from FY2021.

Growth Quality 40/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
499M TWD
Latest YoY
+199.9%
Avg. growth/yr (3Y)
+9.5%
Avg. growth/yr (5Y)
−2.5%
Avg. growth/yr (9Y)
−1.5%
Revenue −3.2%/yr
FY21 568M TWD
FY22 380M TWD
FY23 223M TWD
FY24 167M TWD
FY25 499M TWD
Net income +28.7%/yr
FY21 52.8M TWD
FY22 27.9M TWD
FY23 4.8M TWD
FY24 −34.3M TWD
FY25 145M TWD

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Cite: Fair Value Calculator (2026). "Alliance Material Co Fair Value". https://www.fairvalue-calculator.com/stock/3595

Peer Group

Electronic Components · 626 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 68 · Top 25%
Fair Value upside +94% · Top 25%
Return on equity (TTM) 34% · Top 25%
Return on assets 18% · Top 25%
Net margin (TTM) 33% · Top 25%
Operating margin (TTM) 39% · Top 25%
Revenue growth 103% · Top 25%

Valuation Multiples vs Electronic Components median · lower = cheaper

P/E (TTM) 559.2× · Pricier than 75% of peers
P/FCF 16.5× · Pricier than 75% of peers

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 100 · sector 0
FUTURE 100 · sector 32
PAST 100 · sector 24
HEALTH 100 · sector 95
DIVIDEND 0 · sector 25

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 Electronic Components stocks, each showing price versus our Fair Value estimate (as of Jul 12, 2026).

Stock Price Fair Value vs Fair Value
Delta Electronics, Inc 2308 1,880 TWD 515.23 TWD -73%
Hon Hai Precision Industry Co 2317 242.50 TWD 270.47 TWD +12%
Luxshare Precision Industry Co 002475 ¥62.14 ¥38.44 -38%
Samsung Electro-Mechanics Co 009150 1,260,000 KRW 166,421 KRW -87%
Elite Material Co 2383 4,990 TWD 714.36 TWD -86%
Yageo Corporation 2327 699.00 TWD 216.55 TWD -69%
Shengyi Technology Co 600183 ¥132.29 ¥27.45 -79%
Shennan Circuits Co 002916 ¥364.00 ¥93.50 -74%
Victory Giant Technology (HuiZhou) Co 2476 HK$297.00 HK$103.98 -65%
Wus Printed Circuit (Kunshan) Co 002463 ¥127.80 ¥31.95 -75%

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Frequently asked questions

Is Alliance Material Co (3595) overvalued or undervalued?
As of Jul 12, 2026, our model estimates a fair value of 2,678 TWD versus a price of 1,660 TWD, about +61% (undervalued).
What is the fair value of 3595?
Our model-based fair value for Alliance Material Co is 2,678 TWD (as of Jul 12, 2026), built from audited fundamentals. The current price is 1,660 TWD.
What is the quality score of 3595?
Alliance Material Co has a Quality Score of 68/100. 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 Alliance Material Co (3595)?
Alliance Material Co reported trailing-twelve-month revenue of about 499M TWD (latest available figure, as of Jul 12, 2026).
What is the net profit margin of 3595?
The net profit margin of Alliance Material Co is about 29.0%, meaning it keeps roughly 29.0% 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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