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Formosa Optical Technology Co (5312) Fair Value & Analysis

Healthcare · TW · Market cap 6.0B TWD

FO Formosa Optical Technology Co 5312 · TWO
Price89.50 TWD
Fair Value109.05 TWD
Upside+21.8%
Quality54/100
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Healthy Growth
Thin margins · 8.3% net margin
Low debt · generates free cash flow
7.10% dividend yield
Ranks above peers (10/14)
Narrow moat 44/100
Evidence: High Range 81.79 TWD – 136.32 TWD Share as image

Fair value as of: Jul 23, 2026

From 26 valuation models · updated 18 days ago

Share price +0.9% over the past month.

A solid business, screening 22% undervalued on our models.

What matters now

  • Solid quality (54/100) at a price below fair value, the discount is the argument here, not the business quality.
  • Our model range runs from 81.79 TWD (bear) to 136.32 TWD (bull), base 109.05 TWD. The closer the price sits to the lower half, the larger the margin of safety.
  • Quality 54/100 (solid quality) with high evidence: the data supports the verdict.
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Price vs Fair Value (5 years)

148.44 TWD 41.05 TWD Fair Value 109.05 TWD Feb 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 41.05 TWD – 148.44 TWD · fair‑value band 81.79 TWD – 136.32 TWD · the 89.50 TWD price screens below the 109.05 TWD fair value. Dashed = 300-day average. As of Jul 23, 2026.

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Analysis

Formosa Optical Technology Co (5312) currently trades at 89.50 TWD, while our model-based Fair Value estimate is 109.05 TWD, implying the stock looks roughly 21.8% undervalued today. The Quality Score stands at 54/100 (solid quality), in the Healthcare 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, Formosa Optical Technology Co generated revenue of 4.3B TWD at a net margin of 8.3%. Revenue grew 12.3% year over year. It earns a return on equity of 9.5%. Net debt stands at 2.5B TWD. Fundamentals as of Jul 23, 2026

Our scenario range runs from 81.79 TWD (bear case) to 136.32 TWD (bull case); at 89.50 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 41% below its 52-week high, currently below its 200-day average. For context, the median of 10 Healthcare peers we cover trades at -43% fair-value upside, at 22%, 5312 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 93.85 TWD 134.07 TWD 188.29 TWD 80
Residual Income 54.69 TWD 60.52 TWD 81.92 TWD 76
Rev-Margin DCF 60.28 TWD 87.77 TWD 119.03 TWD 74
All 26 models by family
DCF Models
FCF DCF 92.15 TWD 137.08 TWD 201.19 TWD 38
Owner Earnings 110.30 TWD 163.98 TWD 240.57 TWD 31
5Y Revenue Exit 60.28 TWD 86.56 TWD 118.67 TWD 39
5Y EBITDA Exit 104.39 TWD 167.52 TWD 239.78 TWD 41
5Y P/E Exit 92.31 TWD 145.34 TWD 199.68 TWD 38
10Y Revenue Exit 70.22 TWD 96.29 TWD 128.72 TWD 36
10Y EBITDA Exit 98.80 TWD 150.68 TWD 217.50 TWD 37
10Y P/E Exit 91.32 TWD 135.78 TWD 188.11 TWD 35
Earnings-Based
Graham-Dodd 43.62 TWD 123.19 TWD 162.17 TWD 54
Lynch FV 25.01 TWD 35.73 TWD 46.45 TWD 50
PEG = 1.0 25.01 TWD 35.73 TWD 46.45 TWD 46
EPV 31.82 TWD 37.02 TWD 41.50 TWD 59
Dividend Discount
Gordon GGM 65.87 TWD 131.25 TWD 198.75 TWD 70
DDM Multi-Stage 65.87 TWD 102.72 TWD 138.54 TWD 61
Multiples
P/E Multiple 105.84 TWD 141.13 TWD 176.41 TWD 63
P/S Multiple 61.87 TWD 82.49 TWD 103.11 TWD 58
P/B Multiple 81.79 TWD 109.05 TWD 136.32 TWD 55
EV/EBIT 66.10 TWD 88.50 TWD 110.89 TWD 53
EV/EBITDA 126.39 TWD 168.88 TWD 211.37 TWD 54
EV/Revenue 44.21 TWD 63.62 TWD 83.02 TWD 43
Asset-Based
NCAV (Graham) 31.04 TWD 41.60 TWD 62.08 TWD 50
Growth DCF
Growth DCF 93.85 TWD 134.07 TWD 188.29 TWD 80
Rev-Margin DCF 60.28 TWD 87.77 TWD 119.03 TWD 74
Economic Profit
Residual Income 54.69 TWD 60.52 TWD 81.92 TWD 76
ROIC Compounder 31.82 TWD 37.02 TWD 41.50 TWD 72
Growth Earnings
Growth-Adj P/E 84.36 TWD 120.51 TWD 156.67 TWD 68

Widest divergence: DCF Models (137.08 TWD) versus Earnings-Based (35.73 TWD). Highest evidence: Growth DCF (80).

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Key figures & financial health

Revenue (TTM) 4.3B TWD
Revenue growth (YoY) +12.3%
Net margin 8.3%
Return on equity 9.5%
Free cash flow 531M TWD FY2025
P/E ratio 15.6
More key figures
Operating margin 6.9%
EPS (TTM) 6.40 TWD
Dividend yield 7.1%
EPS growth (YoY) -26.0%
Net debt 2.5B TWD FY2025

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

Quality Score breakdown

Overall quality 54/100

Of which business quality 54 · Market factors (momentum, volatility) 39

Profitability 41
Margins and returns on capital today
Quality Growth 49
Are margins and returns improving?
Cashflow 70
Earnings quality: real cash, not paper profit
Fin. Strength 41
Balance sheet, leverage, solvency risk
Investment 47
Disciplined investing over empire-building
Low Volatility 88
Calm price path (market factor)
Momentum 27
Price trend over the last 3–12 months (market factor)
52W Momentum 4
Distance to the 52-week high (market factor)
Net Issuance 82
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

Formosa Optical Technology Co.,Ltd. provides eyecare products in Taiwan. The company provides optical glasses, frames, sunglasses, contact transparent lenses, and color contact lenses. It also offers eye drops and optometry equipment. The company was founded in 1976 and is based in New Taipei City, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Formosa Optical Technology Co reported revenue of 4.1B TWD in FY2025 versus 2.9B TWD in FY2021, a compound +9.1%/yr. Reported net income was 385M TWD in FY2025, compounding +7.4%/yr from FY2021.

Growth Quality 72/100
Revenue growth appears healthy and is supported by profitability and cash-flow quality.
Latest Revenue (FY 2025)
4.1B TWD
Latest YoY
+3.9%
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.
+7.8%
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.
+6.2%
Avg. growth/yr (23Y) 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.
+6.2%
Revenue +9.1%/yr
FY21 2.9B TWD
FY22 3.3B TWD
FY23 3.9B TWD
FY24 4.0B TWD
FY25 4.1B TWD
Net income +7.4%/yr
FY21 290M TWD
FY22 170M TWD
FY23 418M TWD
FY24 495M TWD
FY25 385M TWD

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Cite: Fair Value Calculator (2026). "Formosa Optical Technology Co Fair Value". https://www.fairvalue-calculator.com/stock/5312

Peer Group

Medical Instruments & Supplies · 203 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 54 · Below median
Fair Value upside +22% · Top 25%
Return on equity (TTM) 9% · Above median
Return on assets 2% · Below median
Net margin (TTM) 8% · Above median
Operating margin (TTM) 7% · Below median
Revenue growth 12% · Above median
Dividend yield (TTM) 7.1% · Top 25%
Debt / equity 0.08× · Higher than median

Valuation Multiples vs Medical Instruments & Supplies median · lower = cheaper

P/E (TTM) 15.6× · Cheaper than 75% of peers
P/B 1.61× · Cheaper than median
P/S (TTM) 1.41× · Cheaper than median
P/FCF 0.4× · Cheaper than 75% of peers
EV/EBITDA 12.1× · 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 62 · sector 0
FUTURE 62 · sector 27
PAST 38 · sector 25
HEALTH 96 · sector 96
DIVIDEND 100 · sector 32

Insider activity: 45/100

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 Medical Instruments & Supplies stocks, each showing price versus our Fair Value estimate (as of Jul 23, 2026).

Stock Price Fair Value vs Fair Value
Intuitive Surgical, Inc ISRG $402.33 $150.04 -63%
EssilorLuxottica Société anonyme 1EL €172.45 €68.55 -60%
Medline Inc MDLN $41.11 $30.15 -27%
Becton, Dickinson and Company BDX $150.65 $103.53 -31%
Alcon Inc ALC $70.26 $39.78 -43%
ResMed Inc RMD $203.87 $187.89 -8%
West Pharmaceutical Services, Inc WST $353.71 $143.97 -59%
Straumann Holding STMN CHF 106.00 CHF 47.31 -55%
Sartorius Stedim Biotech S.A DIM €188.50 €51.16 -73%
Coloplast A/S COLOB kr 414.00 kr 382.22 -8%

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Frequently asked questions

Is Formosa Optical Technology Co (5312) overvalued or undervalued?
As of Jul 23, 2026, our model estimates a fair value of 109.05 TWD versus a price of 89.50 TWD, about +22% (undervalued).
What is the fair value of 5312?
Our model-based fair value for Formosa Optical Technology Co is 109.05 TWD (as of Jul 23, 2026), built from audited fundamentals. The current price is 89.50 TWD.
What is the quality score of 5312?
Formosa Optical Technology Co has a Quality Score of 54/100. 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 Formosa Optical Technology Co (5312)?
Formosa Optical Technology Co reported trailing-twelve-month revenue of about 4.3B TWD (latest available figure, as of Jul 23, 2026).
What is the net profit margin of 5312?
The net profit margin of Formosa Optical Technology Co is about 8.3%, meaning it keeps roughly 8.3% of revenue as net income. Based on the latest reported figures.
Does Formosa Optical Technology Co pay a dividend?
Formosa Optical Technology Co currently shows a dividend yield of about 6.82% 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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