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Ushine Photonics Corporation (3678) Fair Value & Analysis

Basic Materials · TW · Market cap 1.3B TWD

UP Ushine Photonics Corporation 3678 · TWO
Price52.60 TWD
Fair Value55.56 TWD
Upside+5.6%
Quality72/100
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Healthy Growth
Solidly profitable · 16.2% net margin
Low debt · generates free cash flow
2.57% dividend yield
Ranks above peers (11/14)
Moderate moat 60/100
Evidence: High Range 36.26 TWD – 69.45 TWD Share as image

Fair value as of: Jul 21, 2026

From 13 valuation models · updated 20 days ago

Fair value updated Jul 21, 2026, revised from 36.11 TWD to 55.56 TWD (+53.9%) since Jul 9, 2026. Share price +3.3% over the past month.

A solid business, currently priced close to our fair value.

What matters now

  • The price sits close to our fair value, market and models broadly agree here, little valuation tension.
  • A fairly wide model range (36.26 TWD to 69.45 TWD) leaves room in how you read the outcome.
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Price vs Fair Value (5 years)

122.22 TWD 8.52 TWD Fair Value 55.56 TWD Feb 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 8.52 TWD – 122.22 TWD · fair‑value band 36.26 TWD – 69.45 TWD · the 52.60 TWD price screens below the 55.56 TWD fair value. Dashed = 300-day average. As of Jul 21, 2026.

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Analysis

Ushine Photonics Corporation (3678) currently trades at 52.60 TWD, while our model-based Fair Value estimate is 55.56 TWD, implying the stock looks roughly 5.6% fairly valued today. The Quality Score stands at 72/100 (solid quality), in the Basic Materials 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, Ushine Photonics Corporation generated revenue of 452M TWD at a net margin of 16.2%. Revenue grew 8.5% year over year. It earns a return on equity of 12.5%. The balance sheet holds a net cash position of 77.5M TWD. Fundamentals as of Jul 21, 2026

Our scenario range runs from 36.26 TWD (bear case) to 69.45 TWD (bull case); at 52.60 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 36% below its 52-week high and 48% above its 52-week low, currently above its 200-day average. For context, the median of 10 Basic Materials peers we cover trades at -46% fair-value upside, at 6%, 3678 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 27.21 TWD 41.77 TWD 67.77 TWD 80
Residual Income 20.10 TWD 22.59 TWD 34.85 TWD 76
Rev-Margin DCF 30.29 TWD 55.24 TWD 93.43 TWD 74
All 13 models by family
DCF Models
Owner Earnings 28.67 TWD 52.75 TWD 97.43 TWD 31
5Y P/E Exit 31.24 TWD 59.15 TWD 95.70 TWD 38
10Y P/E Exit 29.99 TWD 55.46 TWD 100.33 TWD 35
Earnings-Based
Graham-Dodd 18.89 TWD 131.73 TWD 184.87 TWD 54
Lynch FV 42.29 TWD 60.42 TWD 78.54 TWD 50
Dividend Discount
Gordon GGM 9.32 TWD 16.80 TWD 23.13 TWD 70
DDM Multi-Stage 9.32 TWD 15.35 TWD 17.95 TWD 61
Multiples
P/E Multiple 27.08 TWD 36.11 TWD 45.14 TWD 63
P/B Multiple 24.12 TWD 32.16 TWD 40.20 TWD 55
Asset-Based
NCAV (Graham) 11.49 TWD 15.39 TWD 22.97 TWD 50
Growth DCF
Growth DCF 27.21 TWD 41.77 TWD 67.77 TWD 80
Rev-Margin DCF 30.29 TWD 55.24 TWD 93.43 TWD 74
Economic Profit
Residual Income 20.10 TWD 22.59 TWD 34.85 TWD 76

Widest divergence: Earnings-Based (60.42 TWD) versus Dividend Discount (15.35 TWD). Highest evidence: Growth DCF (80).

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Key figures & financial health

Revenue (TTM) 452M TWD
Revenue growth (YoY) +8.5%
Net margin 16.2%
Return on equity 12.5%
Free cash flow 44.4M TWD FY2025
P/E ratio 19.2
More key figures
Operating margin 19.1%
EPS (TTM) 2.71 TWD
Dividend yield 2.6%
EPS growth (YoY) +15.6%
Net cash 77.5M TWD FY2024

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

Quality Score breakdown

Overall quality 72/100

Of which business quality 70 · Market factors (momentum, volatility) 52

Profitability 48
Margins and returns on capital today
Quality Growth 91
Are margins and returns improving?
Cashflow 53
Earnings quality: real cash, not paper profit
Fin. Strength 95
Balance sheet, leverage, solvency risk
Investment 69
Disciplined investing over empire-building
Low Volatility 50
Calm price path (market factor)
Momentum 57
Price trend over the last 3–12 months (market factor)
52W Momentum 47
Distance to the 52-week high (market factor)
Net Issuance 67
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

Ushine Photonics Corporation engages in the production and supply of indium tin oxide (ITO) film products. The company offers resistive transparent conductive film, projected capacitive transparent conductive film, low-impedance transparent conductive film, iSDMS smart energy management system, an communication and control system products, such as LoRaWAN …

Full company description

Ushine Photonics Corporation engages in the production and supply of indium tin oxide (ITO) film products. The company offers resistive transparent conductive film, projected capacitive transparent conductive film, low-impedance transparent conductive film, iSDMS smart energy management system, an communication and control system products, such as LoRaWAN gateway module, Industrial-grade LoRaWAN gateway, and LoRaWAN data transmitter. The company was founded in 2001 and is based in Hsinchu City, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Ushine Photonics Corporation reported revenue of 452M TWD in FY2025 versus 306M TWD in FY2021, a compound +10.2%/yr. Reported net income was 73.4M TWD in FY2025, compounding +17.0%/yr from FY2021.

Growth Quality 100/100
Revenue growth appears healthy and is supported by profitability and cash-flow quality.
Latest Revenue (FY 2025)
452M TWD
Latest YoY
+28.2%
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.
−2.9%
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.
+18.0%
Avg. growth/yr (9Y) 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.
+10.9%
Revenue +10.2%/yr
FY21 306M TWD
FY22 493M TWD
FY23 220M TWD
FY24 353M TWD
FY25 452M TWD
Net income +17.0%/yr
FY21 39.1M TWD
FY22 182M TWD
FY23 24.1M TWD
FY24 66.3M TWD
FY25 73.4M TWD

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Cite: Fair Value Calculator (2026). "Ushine Photonics Corporation Fair Value". https://www.fairvalue-calculator.com/stock/3678

Peer Group

Chemicals · 333 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 72 · Top 25%
Fair Value upside +6% · Above median
Return on equity (TTM) 13% · Top 25%
Return on assets 8% · Top 25%
Net margin (TTM) 16% · Top 25%
Operating margin (TTM) 19% · Top 25%
Revenue growth 9% · Above median
Dividend yield (TTM) 2.6% · Above median
Debt / equity 0.25× · Higher than median

Valuation Multiples vs Chemicals median · lower = cheaper

P/E (TTM) 18.6× · Cheaper than median
P/B 2.20× · Pricier than median
P/S (TTM) 2.95× · Pricier than median
P/FCF 0.9× · Cheaper than median
EV/EBITDA 8.1× · 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 41 · sector 0
FUTURE 43 · sector 20
PAST 50 · sector 19
HEALTH 88 · sector 94
DIVIDEND 51 · sector 27

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

Stock Price Fair Value vs Fair Value
BASF SE BASN 1,034 MXN 532.13 MXN -49%
Ningxia Baofeng Energy Group 600989 ¥20.32 ¥20.17 -1%
Zhejiang Juhua Co 600160 ¥42.85 ¥23.35 -46%
PT Barito Pacific Tbk, BRPT 1,690 IDR 1,628 IDR -4%
LG Chem, Ltd 051910 260,500 KRW 587,755 KRW +126%
Formosa Chemicals & Fibre Corporation 1326 66.10 TWD 6.79 TWD -90%
PTT Global Chemical Public Company PTTGC 35.50 THB 18.21 THB -49%
542812 542812 ₹4,369 ₹791.05 -82%
Indorama Ventures Public Company IVL 24.50 THB 17.95 THB -27%
Navin Fluorine International Limited NAVINFLUOR ₹8,650 ₹2,146 -75%

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Frequently asked questions

Is Ushine Photonics Corporation (3678) overvalued or undervalued?
As of Jul 21, 2026, our model estimates a fair value of 55.56 TWD versus a price of 52.60 TWD, about +6% (fairly valued).
What is the fair value of 3678?
Our model-based fair value for Ushine Photonics Corporation is 55.56 TWD (as of Jul 21, 2026), built from audited fundamentals. The current price is 52.60 TWD.
What is the quality score of 3678?
Ushine Photonics Corporation has a Quality Score of 72/100. 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 Ushine Photonics Corporation (3678)?
Ushine Photonics Corporation reported trailing-twelve-month revenue of about 452M TWD (latest available figure, as of Jul 21, 2026).
What is the net profit margin of 3678?
The net profit margin of Ushine Photonics Corporation is about 16.2%, meaning it keeps roughly 16.2% of revenue as net income. Based on the latest reported figures.
Does Ushine Photonics Corporation pay a dividend?
Ushine Photonics Corporation currently shows a dividend yield of about 2.57% 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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