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Best Precision Industrial Co (6859) Fair Value & Analysis

Industrials · TW · Market cap 4.1B TWD

BP Best Precision Industrial Co 6859 · TWO
Price99.70 TWD
Fair Value59.83 TWD
Upside-40.0%
Quality68/100
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Weak Growth
Solidly profitable · 10.4% net margin
Low debt · generates free cash flow
2.04% dividend yield
Mixed vs. peers (6/14)
Narrow moat 40/100
Evidence: High Range 44.88 TWD – 74.79 TWD Share as image

Fair value as of: Jul 21, 2026

From 22 valuation models · updated 19 days ago

Share price −17.3% over the past month.

A solid business, but screening 40% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (74.79 TWD). The favourable scenario is already priced in.
  • Solid but not exceptional quality (68/100) and above fair value, neither a clear bargain nor a standout compounder.
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Price vs Fair Value (5 years)

210.40 TWD 88.46 TWD Fair Value 59.83 TWD Dec 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

56‑month range 88.46 TWD – 210.40 TWD · fair‑value band 44.88 TWD – 74.79 TWD · the 99.70 TWD price screens above the 59.83 TWD fair value. Dashed = 300-day average. As of Jul 21, 2026.

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Analysis

Best Precision Industrial Co (6859) currently trades at 99.70 TWD, while our model-based Fair Value estimate is 59.83 TWD, implying the stock looks roughly 40.0% overvalued today. The Quality Score stands at 68/100 (solid quality), in the Industrials 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, Best Precision Industrial Co generated revenue of 790M TWD at a net margin of 10.4%. Revenue declined 43.5% year over year. It earns a return on equity of 3.9%. The stock trades on a trailing P/E of 43.9. Fundamentals as of Jul 21, 2026

Our scenario range runs from 44.88 TWD (bear case) to 74.79 TWD (bull case); at 99.70 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 36% below its 52-week high and 13% above its 52-week low, currently below its 200-day average. For context, the median of 10 Industrials peers we cover trades at -72% fair-value upside, at -40%, 6859 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 54.01 TWD 68.76 TWD 93.19 TWD 80
Residual Income 39.50 TWD 40.11 TWD 38.82 TWD 76
Rev-Margin DCF 42.51 TWD 55.93 TWD 72.63 TWD 74
All 22 models by family
DCF Models
FCF DCF 52.24 TWD 67.55 TWD 95.02 TWD 38
Owner Earnings 55.56 TWD 72.09 TWD 101.74 TWD 31
5Y Revenue Exit 42.51 TWD 54.92 TWD 72.91 TWD 39
5Y EBITDA Exit 60.50 TWD 86.06 TWD 119.92 TWD 41
5Y P/E Exit 50.17 TWD 68.18 TWD 89.74 TWD 38
10Y Revenue Exit 45.45 TWD 54.89 TWD 64.79 TWD 36
10Y EBITDA Exit 56.83 TWD 73.71 TWD 91.76 TWD 37
10Y P/E Exit 50.70 TWD 62.91 TWD 74.44 TWD 35
Earnings-Based
Graham-Dodd 19.37 TWD 23.68 TWD 26.64 TWD 54
EPV 34.69 TWD 38.52 TWD 41.83 TWD 59
Multiples
P/E Multiple 44.88 TWD 59.83 TWD 74.79 TWD 63
P/S Multiple 33.30 TWD 44.40 TWD 55.50 TWD 58
P/B Multiple 36.33 TWD 48.44 TWD 60.55 TWD 55
EV/EBIT 53.53 TWD 67.90 TWD 82.28 TWD 53
EV/EBITDA 75.35 TWD 97.00 TWD 118.66 TWD 54
EV/Revenue 38.36 TWD 50.35 TWD 62.34 TWD 43
Asset-Based
NCAV (Graham) 25.79 TWD 34.56 TWD 51.58 TWD 50
Growth DCF
Growth DCF 54.01 TWD 68.76 TWD 93.19 TWD 80
Rev-Margin DCF 42.51 TWD 55.93 TWD 72.63 TWD 74
Economic Profit
Residual Income 39.50 TWD 40.11 TWD 38.82 TWD 76
ROIC Compounder 34.69 TWD 38.52 TWD 41.83 TWD 72
Growth Earnings
Growth-Adj P/E 31.69 TWD 45.27 TWD 58.85 TWD 68

Widest divergence: DCF Models (67.55 TWD) versus Earnings-Based (23.68 TWD). Highest evidence: Growth DCF (80).

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Key figures & financial health

Revenue (TTM) 790M TWD
Revenue growth (YoY) -43.5%
Net margin 10.4%
Return on equity 3.9%
Free cash flow 188M TWD FY2025
P/E ratio 34.6
More key figures
Operating margin 11.9%
EPS (TTM) 2.85 TWD
Dividend yield 2.0%
EPS growth (YoY) -46.6%

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

Quality Score breakdown

Overall quality 68/100

Of which business quality 69 · Market factors (momentum, volatility) 36

Profitability 33
Margins and returns on capital today
Quality Growth 85
Are margins and returns improving?
Cashflow 86
Earnings quality: real cash, not paper profit
Fin. Strength 93
Balance sheet, leverage, solvency risk
Investment 72
Disciplined investing over empire-building
Low Volatility 72
Calm price path (market factor)
Momentum 26
Price trend over the last 3–12 months (market factor)
52W Momentum 12
Distance to the 52-week high (market factor)
Net Issuance 45
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

Best Precision Industrial Co., Ltd. engages in the design, manufacture, and sale of precision optical molds and components in Taiwan, China, Japan, Southeast Asia, and internationally.

Full company description

Best Precision Industrial Co., Ltd. engages in the design, manufacture, and sale of precision optical molds and components in Taiwan, China, Japan, Southeast Asia, and internationally. The company offers optical mold base for mobile phones and VR/AR/MR; and optical mold core for VR/AR/MR, mobile phones, glass molding, in-vehicle monitoring, medical accessories mold, and others. It also provides high precision components, such as mold fine positioning columns and precision sleeves; and precision components comprising metal parts for cameras and vehicles, and optical tooling fixtures and jigs. Best Precision Industrial Co., Ltd. was founded in 2003 and is based in Taichung, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Best Precision Industrial Co reported revenue of 923M TWD in FY2025 versus 936M TWD in FY2021, a compound −0.3%/yr. Reported net income was 118M TWD in FY2025, compounding −5.9%/yr from FY2021.

Growth Quality 40/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
923M TWD
Latest YoY
+35.5%
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.
−2.3%
Revenue −0.3%/yr
FY21 936M TWD
FY22 989M TWD
FY23 792M TWD
FY24 682M TWD
FY25 923M TWD
Net income −5.9%/yr
FY21 151M TWD
FY22 228M TWD
FY23 100M TWD
FY24 123M TWD
FY25 118M TWD

6859 screens 40% overvalued. Compare with Carpenter Technology Corporation →

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Cite: Fair Value Calculator (2026). "Best Precision Industrial Co Fair Value". https://www.fairvalue-calculator.com/stock/6859

Peer Group

Metal Fabrication · 244 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 −40% · Below median
Return on equity (TTM) 4% · Below median
Return on assets 2% · Below median
Net margin (TTM) 10% · Top 25%
Operating margin (TTM) 12% · Top 25%
Revenue growth -44% · Bottom 25%
Dividend yield (TTM) 2.0% · Above median
Debt / equity 0.04× · Lower than median

Valuation Multiples vs Metal Fabrication median · lower = cheaper

P/E (TTM) 34.6× · Pricier than median
P/B 1.91× · Pricier than median
P/S (TTM) 5.19× · Pricier than 75% of peers
P/FCF 0.7× · Cheaper than median
EV/EBITDA 17.9× · Pricier 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 0 · sector 0
FUTURE 0 · sector 36
PAST 16 · sector 21
HEALTH 98 · sector 95
DIVIDEND 41 · sector 25

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.

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Frequently asked questions

Is Best Precision Industrial Co (6859) overvalued or undervalued?
As of Jul 21, 2026, our model estimates a fair value of 59.83 TWD versus a price of 99.70 TWD, about −40% (overvalued).
What is the fair value of 6859?
Our model-based fair value for Best Precision Industrial Co is 59.83 TWD (as of Jul 21, 2026), built from audited fundamentals. The current price is 99.70 TWD.
What is the quality score of 6859?
Best Precision Industrial 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 Best Precision Industrial Co (6859)?
Best Precision Industrial Co reported trailing-twelve-month revenue of about 790M TWD (latest available figure, as of Jul 21, 2026).
What is the net profit margin of 6859?
The net profit margin of Best Precision Industrial Co is about 10.4%, meaning it keeps roughly 10.4% of revenue as net income. Based on the latest reported figures.
Does Best Precision Industrial Co pay a dividend?
Best Precision Industrial Co currently shows a dividend yield of about 2.04% 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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