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Lungyen Life Service Corporation (5530) Fair Value & Analysis

Consumer Cyclical · TW · Market cap 20.4B TWD

LL Lungyen Life Service Corporation 5530 · TWO
Price47.30 TWD
Fair Value31.33 TWD
Upside-33.8%
Quality45/100
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Expensive Growth
Highly profitable · 29.5% net margin
Low debt · negative free cash flow
Trails peers (4/13)
Moderate moat 56/100
Evidence: High Range 21.78 TWD – 40.88 TWD Share as image

Fair value as of: Jul 23, 2026

From 15 valuation models · updated 17 days ago

Share price −4.3% over the past month.

Below-average quality, and screening another 34% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (40.88 TWD). The favourable scenario is already priced in.
  • Solid but not exceptional quality (45/100) and above fair value, neither a clear bargain nor a standout compounder.
  • A fairly wide model range (21.78 TWD to 40.88 TWD) leaves room in how you read the outcome.
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Price vs Fair Value (5 years)

88.10 TWD 35.20 TWD Fair Value 31.33 TWD Mar 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 35.20 TWD – 88.10 TWD · fair‑value band 21.78 TWD – 40.88 TWD · the 47.30 TWD price screens above the 31.33 TWD fair value. Dashed = 300-day average. As of Jul 23, 2026.

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Analysis

Lungyen Life Service Corporation (5530) currently trades at 47.30 TWD, while our model-based Fair Value estimate is 31.33 TWD, implying the stock looks roughly 33.8% overvalued today. The Quality Score stands at 45/100 (below-average quality), in the Consumer Cyclical 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: high).

Over the trailing twelve months, Lungyen Life Service Corporation generated revenue of 4.0B TWD at a net margin of 29.5%. Revenue declined 8.2% year over year. It earns a return on equity of 4.2%. Net debt stands at 2.9B TWD. Fundamentals as of Jul 23, 2026

Our scenario range runs from 21.78 TWD (bear case) to 40.88 TWD (bull case); at 47.30 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 28% below its 52-week high and 9% above its 52-week low, currently below its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at -2% fair-value upside, at -34%, 5530 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 BearBaseBull Evidence
Highest evidence
Residual Income 50.84 TWD 50.61 TWD 45.94 TWD 76
ROIC Compounder 15.02 TWD 17.31 TWD 19.32 TWD 72
Gordon GGM 11.02 TWD 12.06 TWD 13.65 TWD 70
All 15 models by family
DCF Models
Owner Earnings 29.51 TWD 40.60 TWD 61.14 TWD 31
Earnings-Based
Graham-Dodd 18.69 TWD 22.84 TWD 25.70 TWD 54
EPV 15.02 TWD 17.31 TWD 19.32 TWD 59
Dividend Discount
Gordon GGM 11.02 TWD 12.06 TWD 13.65 TWD 70
DDM Multi-Stage 11.02 TWD 13.82 TWD 17.76 TWD 61
Multiples
P/E Multiple 45.35 TWD 60.46 TWD 75.58 TWD 63
P/S Multiple 8.67 TWD 11.56 TWD 14.45 TWD 58
P/B Multiple 35.04 TWD 46.72 TWD 58.40 TWD 55
EV/EBIT 29.91 TWD 39.47 TWD 49.02 TWD 53
EV/EBITDA 26.47 TWD 34.88 TWD 43.28 TWD 54
EV/Revenue 9.35 TWD 12.82 TWD 16.29 TWD 43
Asset-Based
NCAV (Graham) 33.97 TWD 45.52 TWD 67.94 TWD 50
Economic Profit
Residual Income 50.84 TWD 50.61 TWD 45.94 TWD 76
ROIC Compounder 15.02 TWD 17.31 TWD 19.32 TWD 72
Growth Earnings
Growth-Adj P/E 31.97 TWD 45.66 TWD 59.36 TWD 68

Widest divergence: Growth Earnings (45.66 TWD) versus Dividend Discount (12.06 TWD). Highest evidence: Residual Income (76).

Key figures & financial health

Revenue (TTM) 4.0B TWD
Revenue growth (YoY) -8.2%
Net margin 29.5%
Return on equity 4.2%
Free cash flow −1.1B TWD FY2025
P/E ratio 17.7
More key figures
Operating margin 27.8%
EPS (TTM) 2.74 TWD
EPS growth (YoY) +3.3%
Net debt 2.9B TWD FY2025

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

Quality Score breakdown

Overall quality 45/100

Of which business quality 41 · Market factors (momentum, volatility) 41

Profitability 32
Margins and returns on capital today
Quality Growth 42
Are margins and returns improving?
Cashflow 0
Earnings quality: real cash, not paper profit
Fin. Strength 49
Balance sheet, leverage, solvency risk
Investment 64
Disciplined investing over empire-building
Low Volatility 83
Calm price path (market factor)
Momentum 29
Price trend over the last 3–12 months (market factor)
52W Momentum 14
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

Lungyen Life Service Corporation provides funeral facilities and services in Taiwan. It operates through five segments: Columbarium Sales; Funeral Service; Property Lease; Cemetery Operation and Others; and Construction Sales.

Full company description

Lungyen Life Service Corporation provides funeral facilities and services in Taiwan. It operates through five segments: Columbarium Sales; Funeral Service; Property Lease; Cemetery Operation and Others; and Construction Sales. The company's funeral services comprise contract and service guide, and order wreath; cemetery services, such as cemetery guide and services, and shuttle services; and pet grooming services. It is also involved in the development, sale, and rental of residential and commercial buildings; investment and food wholesale business; and the provision of architecture and civil engineering services. The company was formerly known as Da Han Construction. Lungyen Life Service Corporation was incorporated in 1987 and is based in Taipei City, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Lungyen Life Service Corporation reported revenue of 4.0B TWD in FY2025 versus 3.6B TWD in FY2021, a compound +3.3%/yr. Reported net income was 1.2B TWD in FY2025, compounding −4.9%/yr from FY2021.

Growth Quality 29/100
The company is growing, but growth may require heavy reinvestment or weak cash conversion.
Latest Revenue (FY 2025)
4.0B TWD
Latest YoY
−2.7%
Avg. growth/yr (3Y)
+0.7%
Avg. growth/yr (5Y)
+2.0%
Avg. growth/yr (8Y)
−2.9%
Revenue +3.3%/yr
FY21 3.6B TWD
FY22 4.0B TWD
FY23 4.1B TWD
FY24 4.2B TWD
FY25 4.0B TWD
Net income −4.9%/yr
FY21 1.4B TWD
FY22 1.3B TWD
FY23 1.2B TWD
FY24 1.6B TWD
FY25 1.2B TWD

5530 screens 34% overvalued. Compare with Rollins, Inc →

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Cite: Fair Value Calculator (2026). "Lungyen Life Service Corporation Fair Value". https://www.fairvalue-calculator.com/stock/5530

Peer Group

Personal Services · 42 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 45 · Below median
Fair Value upside −34% · Below median
Return on equity (TTM) 4% · Below median
Return on assets 1% · Below median
Net margin (TTM) 30% · Top 25%
Operating margin (TTM) 28% · Top 25%
Revenue growth -8% · Bottom 25%

Valuation Multiples vs Personal Services median · lower = cheaper

P/E (TTM) 17.7× · Pricier than median
P/B 0.72× · Cheaper than median
P/S (TTM) 5.17× · Pricier than 75% of peers
EV/EBITDA 18.6× · Pricier than 75% of peers
PEG 9.21× · 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 0 · sector 12
FUTURE 0 · sector 23
PAST 17 · sector 28
HEALTH 100 · sector 94
DIVIDEND 0 · sector 74

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 Personal Services stocks, each showing price versus our Fair Value estimate (as of Jul 23, 2026).

Stock Price Fair Value vs Fair Value
Rollins, Inc ROL $44.47 $21.11 -53%
Service Corporation SCI $78.72 $39.27 -50%
Frontdoor, Inc FTDR $75.69 $75.55 -0%
H&R Block, Inc HRB $41.14 $78.83 +92%
Bright Horizons Family Solutions Inc BFAM $73.99 $62.41 -16%
Fu Shou Yuan International Group 1448 HK$2.64 HK$4.20 +59%
Carriage Services, Inc CSV $38.29 $26.63 -30%
Musti Group MUSTI €14.35 €14.08 -2%
Uniao Pet Participacoes S.A AUAU3 R$3.08 R$1.37 -56%
Propel Funeral Partners Limited PFP A$3.20 A$3.25 +2%

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Frequently asked questions

Is Lungyen Life Service Corporation (5530) overvalued or undervalued?
As of Jul 23, 2026, our model estimates a fair value of 31.33 TWD versus a price of 47.30 TWD, about −34% (overvalued).
What is the fair value of 5530?
Our model-based fair value for Lungyen Life Service Corporation is 31.33 TWD (as of Jul 23, 2026), built from audited fundamentals. The current price is 47.30 TWD.
What is the quality score of 5530?
Lungyen Life Service Corporation has a Quality Score of 45/100. 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 Lungyen Life Service Corporation (5530)?
Lungyen Life Service Corporation reported trailing-twelve-month revenue of about 4.0B TWD (latest available figure, as of Jul 23, 2026).
What is the net profit margin of 5530?
The net profit margin of Lungyen Life Service Corporation is about 29.5%, meaning it keeps roughly 29.5% 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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