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Topkey Corporation (4536) Fair Value & Analysis

Consumer Cyclical · TW · Market cap 15.0B TWD

TC Topkey Corporation 4536 · TW
Price170.00 TWD
Fair Value326.94 TWD
Upside+92.3%
Quality64/100
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Mixed Growth
Solidly profitable · 13.4% net margin
Low debt · generates free cash flow
4.88% dividend yield
Ranks above peers (11/14)
Moderate moat 58/100
Evidence: High Range 246.10 TWD – 398.07 TWD Share as image

Fair value as of: Jul 21, 2026

From 25 valuation models · updated 20 days ago

Share price −1.7% over the past month.

A solid business, screening 92% undervalued on our models.

What matters now

  • The price is below even our cautious bear case (246.10 TWD). The market is more pessimistic than our downside scenario.
  • Solid quality (64/100) 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)

232.74 TWD 107.34 TWD Fair Value 326.94 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 107.34 TWD – 232.74 TWD · fair‑value band 246.10 TWD – 398.07 TWD · the 170.00 TWD price screens below the 326.94 TWD fair value. Dashed = 300-day average. As of Jul 21, 2026.

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Analysis

Topkey Corporation (4536) currently trades at 170.00 TWD, while our model-based Fair Value estimate is 326.94 TWD, implying the stock looks roughly 92.3% undervalued today. The Quality Score stands at 64/100 (solid quality), in the Consumer Cyclical 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, Topkey Corporation generated revenue of 9.1B TWD at a net margin of 13.4%. Revenue declined 3.5% year over year. It earns a return on equity of 14.4%. The balance sheet holds a net cash position of 3.9B TWD. Fundamentals as of Jul 21, 2026

Our scenario range runs from 246.10 TWD (bear case) to 398.07 TWD (bull case); at 170.00 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 13% below its 52-week high and 16% above its 52-week low, currently above its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at 2% fair-value upside, at 92%, 4536 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 258.22 TWD 335.56 TWD 439.42 TWD 80
Residual Income 102.26 TWD 124.84 TWD 236.04 TWD 76
Rev-Margin DCF 175.06 TWD 221.66 TWD 271.51 TWD 74
All 25 models by family
DCF Models
FCF DCF 251.54 TWD 333.19 TWD 446.94 TWD 38
Owner Earnings 202.88 TWD 264.71 TWD 350.85 TWD 31
5Y Revenue Exit 175.06 TWD 218.11 TWD 268.97 TWD 39
5Y EBITDA Exit 242.29 TWD 335.61 TWD 437.73 TWD 41
5Y P/E Exit 260.28 TWD 367.05 TWD 471.22 TWD 38
10Y Revenue Exit 199.86 TWD 242.96 TWD 292.27 TWD 36
10Y EBITDA Exit 244.00 TWD 321.66 TWD 413.31 TWD 37
10Y P/E Exit 255.17 TWD 342.72 TWD 437.33 TWD 35
Earnings-Based
Graham-Dodd 101.42 TWD 211.46 TWD 267.43 TWD 54
PEG = 1.0 31.32 TWD 44.75 TWD 58.17 TWD 46
EPV 186.85 TWD 209.47 TWD 229.26 TWD 59
Dividend Discount
Gordon GGM 101.00 TWD 151.07 TWD 204.09 TWD 70
DDM Multi-Stage 101.00 TWD 143.94 TWD 193.06 TWD 61
Multiples
P/E Multiple 246.10 TWD 328.13 TWD 410.17 TWD 63
P/S Multiple 91.20 TWD 121.59 TWD 151.99 TWD 58
P/B Multiple 190.17 TWD 253.56 TWD 316.95 TWD 55
EV/EBIT 307.08 TWD 392.39 TWD 477.71 TWD 53
EV/EBITDA 264.54 TWD 335.68 TWD 406.81 TWD 54
EV/Revenue 136.25 TWD 172.73 TWD 209.21 TWD 43
Asset-Based
NCAV (Graham) 51.88 TWD 69.52 TWD 103.77 TWD 50
Growth DCF
Growth DCF 258.22 TWD 335.56 TWD 439.42 TWD 80
Rev-Margin DCF 175.06 TWD 221.66 TWD 271.51 TWD 74
Economic Profit
Residual Income 102.26 TWD 124.84 TWD 236.04 TWD 76
ROIC Compounder 191.08 TWD 220.01 TWD 249.49 TWD 72
Growth Earnings
Growth-Adj P/E 179.83 TWD 256.90 TWD 333.97 TWD 68

Widest divergence: DCF Models (321.66 TWD) versus Asset-Based (69.52 TWD). Highest evidence: Growth DCF (80).

Key figures & financial health

Revenue (TTM) 9.1B TWD
Revenue growth (YoY) -3.5%
Net margin 13.4%
Return on equity 14.4%
Free cash flow 1.7B TWD FY2025
P/E ratio 11.1
More key figures
Operating margin 17.1%
EPS (TTM) 14.83 TWD
Dividend yield 4.9%
EPS growth (YoY) -29.3%
Net cash 3.9B TWD FY2025

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

Quality Score breakdown

Overall quality 64/100

Of which business quality 65 · Market factors (momentum, volatility) 57

Profitability 54
Margins and returns on capital today
Quality Growth 38
Are margins and returns improving?
Cashflow 78
Earnings quality: real cash, not paper profit
Fin. Strength 99
Balance sheet, leverage, solvency risk
Investment 82
Disciplined investing over empire-building
Low Volatility 94
Calm price path (market factor)
Momentum 45
Price trend over the last 3–12 months (market factor)
52W Momentum 36
Distance to the 52-week high (market factor)
Net Issuance 28
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

Topkey Corporation, together with its subsidiaries, produces, processes, sells, and trades in sporting goods in Asia, Europe, the Americas, and internationally. It operates through Sports Goods, Aviation, and Medical Products segments.

Full company description

Topkey Corporation, together with its subsidiaries, produces, processes, sells, and trades in sporting goods in Asia, Europe, the Americas, and internationally. It operates through Sports Goods, Aviation, and Medical Products segments. The company offers glass and carbon fiber products; composite materials; glasses; and helmets, lenses, and automotive/motorcycle, and safety equipment. It also provides agency services; designs, develops, manufactures, and sells precision molds, as well as production and processing of water-resistant and moldless labels; processes plastic and rubber products; and engages in international investment and trade activities. In addition, the company offers aviation and medical components; and rackets, as well as engages in thermoplastic material business. Further, it provides microscopic analysis of material, resin formulation, product structure, tooling design, module design and fabricate, and customized process design services. Topkey Corporation was incorporated in 1980 and is headquartered in Taichung, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Topkey Corporation reported revenue of 9.2B TWD in FY2025 versus 8.7B TWD in FY2021, a compound +1.4%/yr. Reported net income was 1.4B TWD in FY2025, compounding +13.0%/yr from FY2021.

Growth Quality 73/100
Revenue is growing, but margins or cash flow do not fully confirm the trend.
Latest Revenue (FY 2025)
9.2B TWD
Latest YoY
−2.9%
Avg. growth/yr (3Y)
−5.7%
Avg. growth/yr (5Y)
+4.9%
Avg. growth/yr (16Y)
+5.4%
Revenue +1.4%/yr
FY21 8.7B TWD
FY22 11.0B TWD
FY23 9.3B TWD
FY24 9.5B TWD
FY25 9.2B TWD
Net income +13.0%/yr
FY21 832M TWD
FY22 2.3B TWD
FY23 1.4B TWD
FY24 1.7B TWD
FY25 1.4B TWD

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Cite: Fair Value Calculator (2026). "Topkey Corporation Fair Value". https://www.fairvalue-calculator.com/stock/4536

Peer Group

Leisure · 192 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 64 · Top 25%
Fair Value upside +92% · Top 25%
Return on equity (TTM) 14% · Top 25%
Return on assets 6% · Top 25%
Net margin (TTM) 13% · Top 25%
Operating margin (TTM) 17% · Top 25%
Revenue growth -4% · Below median
Dividend yield (TTM) 4.9% · Top 25%
Debt / equity 0.09× · Lower than median

Valuation Multiples vs Leisure median · lower = cheaper

P/E (TTM) 11.1× · Cheaper than 75% of peers
P/B 1.59× · Pricier than median
P/S (TTM) 1.64× · Pricier than median
P/FCF 0.3× · Cheaper than 75% of peers
EV/EBITDA 5.0× · Cheaper 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 14
FUTURE 0 · sector 18
PAST 57 · sector 19
HEALTH 95 · sector 94
DIVIDEND 98 · sector 51

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

Stock Price Fair Value vs Fair Value
ANTA Sports Products Limited 2020 HK$74.15 HK$119.29 +61%
Pop Mart International Group 9992 HK$160.20 HK$227.30 +42%
Amer Sports, Inc AS $36.44 $16.16 -56%
Hasbro, Inc HAS $81.55 $83.38 +2%
Life Time Group LTH $42.15 $16.15 -62%
Acushnet Holdings GOLF $114.78 $37.79 -67%
Li Ning Company 2331 HK$14.80 HK$29.26 +98%
Benefit Systems S.A BFT 5,255 PLN 3,714 PLN -29%
Ninebot Limited 689009 ¥37.82 ¥39.17 +4%
Asmodee Group ASMDEEB kr 145.70 kr 41.90 -71%

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Frequently asked questions

Is Topkey Corporation (4536) overvalued or undervalued?
As of Jul 21, 2026, our model estimates a fair value of 326.94 TWD versus a price of 170.00 TWD, about +92% (undervalued).
What is the fair value of 4536?
Our model-based fair value for Topkey Corporation is 326.94 TWD (as of Jul 21, 2026), built from audited fundamentals. The current price is 170.00 TWD.
What is the quality score of 4536?
Topkey Corporation has a Quality Score of 64/100. 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 Topkey Corporation (4536)?
Topkey Corporation reported trailing-twelve-month revenue of about 9.1B TWD (latest available figure, as of Jul 21, 2026).
What is the net profit margin of 4536?
The net profit margin of Topkey Corporation is about 13.4%, meaning it keeps roughly 13.4% of revenue as net income. Based on the latest reported figures.
Does Topkey Corporation pay a dividend?
Topkey Corporation currently shows a dividend yield of about 4.88% 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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