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Eternal Precision Mechanics Co (7795) Fair Value & Analysis

Industrials · TW · Market cap 32.8B TWD

EP Eternal Precision Mechanics Co 7795 · TW
Price428.50 TWD
Fair Value44.34 TWD
Upside-89.7%
Quality56/100
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Weak Growth
Thin margins · 9.6% net margin
Low debt · negative free cash flow
0.47% dividend yield
Mixed vs. peers (6/13)
Moderate moat 49/100
Evidence: High Range 31.04 TWD – 57.64 TWD Share as image

Fair value as of: Jul 21, 2026

From 15 valuation models · updated 19 days ago

Share price −27.0% over the past month.

A solid business, but screening 90% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (57.64 TWD). The favourable scenario is already priced in.
  • Solid but not exceptional quality (56/100) and above fair value, neither a clear bargain nor a standout compounder.
  • A fairly wide model range (31.04 TWD to 57.64 TWD) leaves room in how you read the outcome.
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Price vs Fair Value (20 months)

666.00 TWD 116.48 TWD Fair Value 44.34 TWD Nov 2024 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

20‑month range 116.48 TWD – 666.00 TWD · fair‑value band 31.04 TWD – 57.64 TWD · the 428.50 TWD price screens above the 44.34 TWD fair value. Dashed = 300-day average. As of Jul 21, 2026.

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Analysis

Eternal Precision Mechanics Co (7795) currently trades at 428.50 TWD, while our model-based Fair Value estimate is 44.34 TWD, implying the stock looks roughly 89.7% overvalued today. The Quality Score stands at 56/100 (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, Eternal Precision Mechanics Co generated revenue of 1.8B TWD at a net margin of 9.6%. Revenue declined 17.4% year over year. It earns a return on equity of 7.8%. The balance sheet holds a net cash position of 736M TWD. Fundamentals as of Jul 21, 2026

Our scenario range runs from 31.04 TWD (bear case) to 57.64 TWD (bull case); at 428.50 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 8% below its 52-week high and 242% above its 52-week low, currently above its 200-day average. For context, the median of 10 Industrials peers we cover trades at -48% fair-value upside, at -90%, 7795 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 19.62 TWD 23.56 TWD 41.84 TWD 76
ROIC Compounder 39.03 TWD 43.86 TWD 48.47 TWD 72
Gordon GGM 24.75 TWD 27.09 TWD 30.66 TWD 70
All 15 models by family
DCF Models
Owner Earnings 46.07 TWD 58.52 TWD 81.58 TWD 31
Earnings-Based
Graham-Dodd 18.98 TWD 23.19 TWD 26.09 TWD 54
EPV 39.03 TWD 43.14 TWD 46.74 TWD 59
Dividend Discount
Gordon GGM 24.75 TWD 27.09 TWD 30.66 TWD 70
DDM Multi-Stage 24.75 TWD 31.05 TWD 39.89 TWD 61
Multiples
P/E Multiple 43.95 TWD 58.60 TWD 73.25 TWD 63
P/S Multiple 35.58 TWD 47.44 TWD 59.30 TWD 58
P/B Multiple 35.58 TWD 47.44 TWD 59.30 TWD 55
EV/EBIT 79.02 TWD 100.57 TWD 122.13 TWD 53
EV/EBITDA 72.98 TWD 92.52 TWD 112.06 TWD 54
EV/Revenue 44.70 TWD 57.70 TWD 70.70 TWD 43
Asset-Based
NCAV (Graham) 10.08 TWD 13.51 TWD 20.16 TWD 50
Economic Profit
Residual Income 19.62 TWD 23.56 TWD 41.84 TWD 76
ROIC Compounder 39.03 TWD 43.86 TWD 48.47 TWD 72
Growth Earnings
Growth-Adj P/E 31.04 TWD 44.34 TWD 57.64 TWD 68

Widest divergence: DCF Models (58.52 TWD) versus Asset-Based (13.51 TWD). Highest evidence: Residual Income (76).

Key figures & financial health

Revenue (TTM) 1.8B TWD
Revenue growth (YoY) -17.4%
Net margin 9.6%
Return on equity 7.8%
Free cash flow −130M TWD FY2025
P/E ratio 120.6
More key figures
Operating margin 11.0%
EPS (TTM) 3.11 TWD
Dividend yield 0.6%
EPS growth (YoY) -76.7%
Net cash 736M TWD FY2025

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

Quality Score breakdown

Overall quality 56/100

Of which business quality 55 · Market factors (momentum, volatility) 56

Profitability 55
Margins and returns on capital today
Quality Growth 37
Are margins and returns improving?
Cashflow 0
Earnings quality: real cash, not paper profit
Fin. Strength 97
Balance sheet, leverage, solvency risk
Investment 67
Disciplined investing over empire-building
Low Volatility 0
Calm price path (market factor)
Momentum 81
Price trend over the last 3–12 months (market factor)
52W Momentum 77
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

Eternal Precision Mechanics Co., Ltd. manufactures and sells vacuum laminating machine equipment in Taiwan and internationally. Its products are used in AI, face recognition, 5G network, communication system, in-vehicle system, and PC/NB applications. The company was founded in 2011 and is based in Kaohsiung, Taiwan. Eternal Precision Mechanics Co., Ltd.

Full company description

Eternal Precision Mechanics Co., Ltd. manufactures and sells vacuum laminating machine equipment in Taiwan and internationally. Its products are used in AI, face recognition, 5G network, communication system, in-vehicle system, and PC/NB applications. The company was founded in 2011 and is based in Kaohsiung, Taiwan. Eternal Precision Mechanics Co., Ltd. operates as a subsidiary of Changxing Materials Industry Co., Ltd.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Eternal Precision Mechanics Co reported revenue of 1.9B TWD in FY2025 versus 3.0B TWD in FY2021, a compound −10.5%/yr. Reported net income was 220M TWD in FY2025, compounding −19.0%/yr from FY2021.

Growth Quality 14/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
1.9B TWD
Latest YoY
−15.0%
Avg. growth/yr (3Y)
−21.2%
Revenue −10.5%/yr
FY21 3.0B TWD
FY22 3.9B TWD
FY23 2.4B TWD
FY24 2.2B TWD
FY25 1.9B TWD
Net income −19.0%/yr
FY21 511M TWD
FY22 285M TWD
FY23 296M TWD
FY24 299M TWD
FY25 220M TWD

7795 screens 90% overvalued. Compare with GE Vernova Inc →

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Cite: Fair Value Calculator (2026). "Eternal Precision Mechanics Co Fair Value". https://www.fairvalue-calculator.com/stock/7795

Peer Group

Specialty Industrial Machinery · 809 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 56 · Above median
Fair Value upside −90% · Bottom 25%
Return on equity (TTM) 8% · Above median
Return on assets 9% · Top 25%
Net margin (TTM) 10% · Above median
Operating margin (TTM) 11% · Above median
Revenue growth -17% · Bottom 25%
Dividend yield (TTM) 0.5% · Below median

Valuation Multiples vs Specialty Industrial Machinery median · lower = cheaper

P/E (TTM) 134.0× · Pricier than 75% of peers
P/B 20.61× · Pricier than 75% of peers
P/S (TTM) 18.10× · Pricier than 75% of peers
EV/EBITDA 90.2× · 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 0
FUTURE 0 · sector 23
PAST 31 · sector 28
HEALTH 100 · sector 96
DIVIDEND 9 · sector 24

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

Stock Price Fair Value vs Fair Value
GE Vernova Inc 1GEV €887.60 €186.93 -79%
1SIE 1SIE €273.20 €91.93 -66%
SMNS SMNS C$31.76 C$22.68 -29%
Eaton Corporation ETN $407.28 $171.92 -58%
Atlas Copco AB ATCOA kr 195.15 kr 112.59 -42%
Sandvik AB SAND kr 384.10 kr 193.01 -50%
Doosan Enerbility Co 034020 76,400 KRW 7,938 KRW -90%
Vestas Wind Systems A/S VWS kr 178.10 kr 124.54 -30%
Zhejiang Sanhua Intelligent Controls Co 002050 ¥43.20 ¥22.68 -48%
NARI Technology Co 600406 ¥22.19 ¥18.71 -16%

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Frequently asked questions

Is Eternal Precision Mechanics Co (7795) overvalued or undervalued?
As of Jul 21, 2026, our model estimates a fair value of 44.34 TWD versus a price of 428.50 TWD, about −90% (overvalued).
What is the fair value of 7795?
Our model-based fair value for Eternal Precision Mechanics Co is 44.34 TWD (as of Jul 21, 2026), built from audited fundamentals. The current price is 428.50 TWD.
What is the quality score of 7795?
Eternal Precision Mechanics Co has a Quality Score of 56/100. 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 Eternal Precision Mechanics Co (7795)?
Eternal Precision Mechanics Co reported trailing-twelve-month revenue of about 1.8B TWD (latest available figure, as of Jul 21, 2026).
What is the net profit margin of 7795?
The net profit margin of Eternal Precision Mechanics Co is about 9.6%, meaning it keeps roughly 9.6% of revenue as net income. Based on the latest reported figures.
Does Eternal Precision Mechanics Co pay a dividend?
Eternal Precision Mechanics Co currently shows a dividend yield of about 0.61% 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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