EN DE
Data-driven stock valuation

Cashbox Partyworld Co. Ltd. (8359) fair value: what the stock is really worth

We calculate from audited financials what Cashbox Partyworld Co. Ltd. is really worth. The fair value tells you whether the price is too high or too low, the quality score (0 to 100) how solid the business behind it is. 26 models, 37 quality factors, updated daily, free.

  1. Compare price with fair valuebelow fair value = cheap, above = expensive
  2. Check the quality50 and up solid, 75 and up strong
  3. Watch it or check another stockalert when fair value or trend changes

Consumer Cyclical · TW · Market cap 7.7B TWD (≈ $244M)

At a glance

CP Cashbox Partyworld Co. Ltd. 8359 · TWO
Price56.10 TWD
Fair Value75.14 TWD
Upside+33.9%
Quality68/100

A solid business, trading 25% below our fair value of 75.14 TWD.

As of Aug 29, 2026, the fair value of Cashbox Partyworld Co. Ltd. is 75.14 TWD per share against a price of 56.10 TWD, so the fair value sits 34% above the price. A model estimate from reported figures, not an analyst target.

!Weak Growth (revenue 5y +0.2 %/yr)
Highly profitable · 21.8% net margin
Low debt · generates free cash flow
·8.91% dividend yield
Ranks above peers (12/14)
!Moderate moat 57/100
Evidence: High Range 55.08 TWD to 95.20 TWD

Fair value as of: Aug 29, 2026

From 24 valuation models · updated 9 days ago

Share price −2.9% over the past month.

Watch Cashbox Partyworld Co. Ltd. for free, get notified when fair value or trend changes. Plus fair value for all 35,000+ stocks, 14 days of Pro free, no card. Watch for free

What runs behind every stock

69 individual criteria per stock, every one traceable See the method →

What matters now

  • Solid quality (68/100) at a price below fair value, the discount is the argument here, not the business quality.
  • The price sits in the lower half of our model range, the side with the larger margin of safety.
  • The data supports the verdict: every model runs on fully documented inputs.

Price vs Fair Value (5 years)

87.60 TWD 56.10 TWD Fair Value 75.14 TWD Apr 2021 Sep 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Aug 29, 2026.

How to read this chart

60‑month range 56.10 TWD – 87.60 TWD · fair‑value band 55.08 TWD – 95.20 TWD · the 56.10 TWD price screens below the 75.14 TWD fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Aug 29, 2026.

Full chart & analysis →

Which stocks are undervalued right now? Check free Discover now →

Analysis

Cashbox Partyworld Co. Ltd. (8359) currently trades at 56.10 TWD, while our model-based Fair Value estimate is 75.14 TWD, implying the stock looks roughly 25.3% undervalued today. The Quality Score stands at 68/100 (solid quality), in the Consumer Cyclical sector. Bull case: the DCF Models group reads highest at a median of 104.43 TWD per share, and 17 of the 24 models we run sit above the 56.10 TWD price. Bear case: the Earnings-Based group reads lowest at 34.36 TWD, and 7 of the 24 models stay below the price. Evidence for this calculation is high.

Over the trailing twelve months, Cashbox Partyworld Co. Ltd. generated revenue of 3.3B TWD at a net margin of 17.0%. Revenue declined 10.7% year over year. It earns a return on equity of 7.7%. Net debt stands at 690M TWD. Fundamentals as of Aug 29, 2026

Scenario range: 55.08 TWD (bear) to 95.20 TWD (bull), the price of 56.10 TWD sits inside it. Bear and bull are the same models on cautious and optimistic assumptions, a range, not a price target. The share trades about 33% below its 52-week high, currently below its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at −1% fair-value upside, at 34%, 8359 screens cheaper than that median.

Fair Value models

Based on fiscal year 2025 figures (about 8 months old). Earnings retained since then (1.05 TWD per share) are deliberately not added.

Each model values the company its own way; the fair value above is the evidence-weighted blend. Evidence (0 to 100) shows how complete a model's inputs are. How we calculate →

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
FCF DCF best evidence 96.80 TWD 130.67 TWD 191.44 TWD 81
Growth DCF 100.72 TWD 133.35 TWD 187.39 TWD 79
Owner Earnings 88.79 TWD 119.72 TWD 175.23 TWD 77
All 24 models by family
DCF Models
FCF DCF best evidence 96.80 TWD 130.67 TWD 191.44 TWD 81
Owner Earnings 88.79 TWD 119.72 TWD 175.23 TWD 77
5Y Revenue Exit 52.45 TWD 63.22 TWD 78.65 TWD 74
5Y EBITDA Exit 86.66 TWD 122.42 TWD 169.82 TWD 75
5Y P/E Exit 76.26 TWD 104.43 TWD 138.26 TWD 71
10Y Revenue Exit 69.28 TWD 78.79 TWD 87.92 TWD 68
10Y EBITDA Exit 90.09 TWD 114.57 TWD 140.22 TWD 70
10Y P/E Exit 83.92 TWD 103.70 TWD 122.12 TWD 65
Earnings-Based
Graham-Dodd 28.11 TWD 34.36 TWD 38.65 TWD 67
EPV 32.07 TWD 36.47 TWD 40.26 TWD 74
Dividend Discount
Gordon GGM 53.17 TWD 57.94 TWD 65.17 TWD 69
DDM Multi-Stage 53.17 TWD 65.70 TWD 82.80 TWD 67
Multiples
P/E Multiple 68.21 TWD 90.95 TWD 113.68 TWD 63
P/S Multiple 21.92 TWD 29.23 TWD 36.53 TWD 58
P/B Multiple 52.71 TWD 70.28 TWD 87.85 TWD 55
EV/EBIT 64.41 TWD 84.47 TWD 104.53 TWD 66
EV/EBITDA 92.66 TWD 122.13 TWD 151.60 TWD 67
EV/Revenue 24.69 TWD 33.46 TWD 42.23 TWD 54
Asset-Based
NCAV (Graham) 26.83 TWD 35.95 TWD 53.65 TWD 54
Growth DCF
Growth DCF 100.72 TWD 133.35 TWD 187.39 TWD 79
Rev-Margin DCF 52.45 TWD 65.47 TWD 82.61 TWD 74
Economic Profit
Residual Income 44.14 TWD 47.04 TWD 50.99 TWD 76
ROIC Compounder 32.07 TWD 36.47 TWD 40.26 TWD 72
Growth Earnings
Growth-Adj P/E 48.08 TWD 68.69 TWD 89.30 TWD 67

Widest divergence: DCF Models (104.43 TWD) versus Earnings-Based (34.36 TWD). Highest evidence: FCF DCF (81).

Notify me when 8359 reaches fair value

Put 8359 on your watchlist. We get in touch as soon as price and fair value meet or the trend turns.

Set up alert →

Free, no payment details. Unsubscribe anytime in one click.

Key figures & financial health

P/E ratio 10.1
P/S ratio 1.72 P/E × margin
EPS (TTM) 5.54 TWD price ÷ EPS = P/E 10.1
Dividend yield 8.9% payout 90.3%
Net margin 17.0% FY2025
Return on equity 7.7% TTM
More key figures
Profitability
Return on assets (EBIT) 6.9% avg 5y
Operating margin 19.0% TTM
Growth
Revenue (TTM) 3.3B TWD TTM
Revenue growth (YoY) −10.7% 3y avg +0.6%
EPS growth (YoY) +6.6%
Balance sheet & cash flow
Free cash flow 1.4B TWD FY2025
Net debt 690M TWD FY2023 · ≈ 0.5 yrs of FCF

Figures from reported company fundamentals · as of Aug 29, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 68/100

Of which business quality 68 · Market factors (momentum, volatility) 43

Profitability 40
Margins and returns on capital today
Quality Growth 40
Are margins and returns improving?
Cashflow 100
Earnings quality: real cash, not paper profit
Fin. Strength 84
Balance sheet, leverage, solvency risk
Investment 99
Disciplined investing over empire-building
Low Volatility 91
Calm price path (market factor)
Momentum 30
Price trend over the last 3–12 months (market factor)
52W Momentum 9
Distance to the 52-week high (market factor)
Net Issuance 40
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.

All values are scores from 0 to 100 (100 = best against fixed, research-based bands), not percentages. The three market factors (momentum, 52-week proximity, low volatility) are displayed but carry zero weight in the headline number: market sentiment is not a business property.

About the company

Cashbox Partyworld Co., Ltd., together with its subsidiaries, engages in the provision of audio-visual equipment for singing in Taiwan. The company operates through the Singing Audio-Visual Equipment; Food Manufacturing and Wholesale; and Crop Cultivation segments.

Full company description

Cashbox Partyworld Co., Ltd., together with its subsidiaries, engages in the provision of audio-visual equipment for singing in Taiwan. The company operates through the Singing Audio-Visual Equipment; Food Manufacturing and Wholesale; and Crop Cultivation segments. It is also involved in distribution and sales of audio-visual equipment and supplies; restaurant operations; food manufacturing and wholesale businesses; advertising business; agricultural crop cultivation and wholesale; and provision of management consulting for audio-visual singing. The company was formerly known as Cashbox Consulting Co., Ltd. and changed its name to Cashbox Partyworld Co., Ltd. in September 2000. Cashbox Partyworld Co., Ltd. was founded in 1986 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

Cashbox Partyworld Co. Ltd. reported revenue of 3.3B TWD in FY2025 versus 2.1B TWD in FY2021, a compound +11.6%/yr. Reported net income was 559M TWD in FY2025, compounding +31.6%/yr from FY2021. FY2021 was a trough year, so the rate overstates the trend.

Growth Quality 40/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
3.3B TWD
Latest YoY
−8.1%
Avg. revenue 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.
+0.6%
Avg. revenue 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.
+0.2%
Value creation/yr (5Y, in TWD) Earnings growth per share (CAGR 5 years) plus dividend yield: value created per share and year. Measured in TWD: this currency has depreciated against the euro and dollar over the long run, so part of the nominal rate is currency erosion that never reaches a EUR/USD investor.
+2.1%
Earnings growth per share plus dividend yield: the value created per share and year.
Earnings growth per share−6.8%
Dividend yield8.9%
Operating margin (EBIT) Operating margin then vs now, from reported annual statements. A falling margin after a boom year is the classic peak-earnings signal: the growth rate then leans on an inflated base.31.8% (2020) → 18.3% (2025) · falling
Worst earnings drop84% (2021) · in TWD
Revenue +11.6%/yr
FY21 2.1B TWD
FY22 3.2B TWD
FY23 3.8B TWD
FY24 3.6B TWD
FY25 3.3B TWD
Net income +31.6%/yr
FY21 186M TWD
FY22 677M TWD
FY23 960M TWD
FY24 894M TWD
FY25 559M TWD

Watch 8359, get fair value alerts →

Share or link this analysis
𝕏 Post WhatsApp LinkedIn Reddit
For bloggers & editors: embed code + live data

For bloggers, editors and developers: paste this into your site or blog (a “Custom HTML” block in WordPress), it shows the current fair value and links back here. Free, plain HTML, and welcome. Full data streams (CSV/JSON) at /developers.

Cite: Fair Value Calculator (2026). "Cashbox Partyworld Co. Ltd. Fair Value". https://www.fairvalue-calculator.com/stock/8359

Peer Group

Leisure · 191 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.

Valuation
Quality Score 68 · Top 25%
Fair Value upside +34% · Above median
Profitability
Return on equity (TTM) 10% · Above median
Return on assets 3% · Above median
Net margin (TTM) 22% · Top 25%
Operating margin (TTM) 15% · Top 25%
Growth and dividend
Revenue growth −7% · Bottom 25%
Dividend yield (TTM) 8.9% · Top 25%

Valuation Multiples vs Leisure median · lower = cheaper

P/E (TTM) 10.1× · Cheapest 25%
P/B 1.06× · Cheaper than median
P/S (TTM) 2.43× · Priciest 25%
P/FCF 0.2× · Cheapest 25%
EV/EBITDA 9.1× · Cheaper than median

What the price implies (reverse DCF)

The inverse question: what free-cash-flow growth must Cashbox Partyworld Co. Ltd. deliver for ten years so that today's price is fair in our DCF model? Same formula, same discount rate as the fair value.

Implied FCF growth, 10 years-14.8 % per year
Achieved revenue growth, 5 years+0.2 % p.a.
Sector median revenue growth+2.6 %
FCF yield on price17.66 %
Discount rate (WACC) in the models13.3 %

The price demands less growth than the company recently delivered: even a weaker business would justify the price. Ranking of the largest stocks →

Context: sector, industry, market

Strength profile in five axes (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.

VALUEFUTUREPASTHEALTHDIVIDEND
This stock
VALUEFUTUREPASTHEALTHDIVIDEND
Sector peers
VALUE79 · sector 16
FUTURE0 · sector 14
PAST41 · sector 19
HEALTH100 · sector 94
DIVIDEND100 · sector 55

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

Similar stocks

10 more Leisure stocks, each showing price versus our Fair Value estimate (as of Aug 29, 2026).

Stock Price Fair Value vs Fair Value
ANTA Sports Products Limited 82020 HK$65.10 HK$97.98 +51%
Pop Mart International Group 9992 HK$154.70 HK$227.30 +47%
Amer Sports, Inc AS $33.03 $16.16 −51%
Hasbro, Inc HAS $94.10 $81.97 −13%
Life Time Group LTH $45.40 $15.61 −66%
Li Ning Company 82331 HK$11.62 HK$11.48 −1%
Acushnet Holdings GOLF $89.10 $36.89 −59%
Ninebot Limited 689009 ¥44.94 ¥39.73 −12%
Mattel, Inc MAT $15.26 $18.93 +24%
Planet Fitness, Inc PLNT $53.33 $52.62 −1%

Compare Cashbox Partyworld Co. Ltd. with another stock

Price, fair value, quality and upside side by side.

Free, no sign-up

Explore undervalued stocks

More undervalued Consumer Cyclical stocks →

All undervalued stocks TechnologyFinancial ServicesHealthcareConsumer CyclicalConsumer DefensiveCommunication ServicesIndustrialsEnergyBasic MaterialsReal EstateUtilities Deeply Undervalued StocksUndervalued Blue-Chip StocksUndervalued Small-Cap StocksUndervalued Dividend Stocks

Try a ready-made strategy

Pick a strategy and jump into the live analysis with that exact screen applied.

🥇 Backtested Best 🏆 Big Names ⭐ Top Rated 💎 Quality on Sale 🚀 Profitable Growth 🧊 Quality Compounders 💵 Dividend Stars 📈 Strong Momentum 📉 Fallen Angels ⚖️ Deeply Undervalued 🔍 Small-Cap Gems 🏰 Moat at a Fair Price 💼 Insider Buying 🎩 Buffett-Style Quality 📚 Peter Lynch GARP 🧮 Greenblatt Magic Formula 🛡️ Graham Defensive

Discover tools

Frequently asked questions

Is Cashbox Partyworld Co. Ltd. (8359) overvalued or undervalued?
As of Aug 29, 2026, our model estimates a fair value of 75.14 TWD versus a price of 56.10 TWD, about +34% upside (undervalued).
What is the fair value of 8359?
Our model-based fair value for Cashbox Partyworld Co. Ltd. is 75.14 TWD (as of Aug 29, 2026), built from audited fundamentals. The current price: 56.10 TWD.
What is the quality score of 8359?
Cashbox Partyworld Co. Ltd. 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 price target for Cashbox Partyworld Co. Ltd. (8359)?
Our model-based price target is the fair value of 75.14 TWD (as of Aug 29, 2026) from 24 valuation models. Cautious scenario 55.08 TWD, optimistic scenario 95.20 TWD. It is a calculation from audited fundamentals, not an analyst target.
What is the Cashbox Partyworld Co. Ltd. stock forecast for 2026?
Our models put fair value at 75.14 TWD, about +34% upside versus a price of 56.10 TWD (undervalued). Cautious scenario 55.08 TWD, optimistic scenario 95.20 TWD. The calculation is refreshed regularly with new filings.
What is the revenue of Cashbox Partyworld Co. Ltd. (8359)?
Cashbox Partyworld Co. Ltd. reported trailing-twelve-month revenue of about 3.3B TWD (latest available figure, as of Aug 29, 2026).
What is the net profit margin of 8359?
The net profit margin of Cashbox Partyworld Co. Ltd. is about 17.0%, meaning it keeps roughly 17.0% of revenue as net income. Based on the latest reported figures.
Does Cashbox Partyworld Co. Ltd. pay a dividend?
Cashbox Partyworld Co. Ltd. currently shows a dividend yield of about 8.91% relative to its recent price (as of Aug 29, 2026).
What growth is priced into Cashbox Partyworld Co. Ltd. (8359)?
For today's price to be fair in a discounted-cash-flow model, Cashbox Partyworld Co. Ltd. would have to grow free cash flow by -14.8 % per year for ten years (discount rate 13.3 %, then 2 % perpetual growth). Over the last 5 years revenue grew +0.2 % per year. As of Aug 29, 2026.
What discount rate (WACC) does the fair value of 8359 use?
Our models discount Cashbox Partyworld Co. Ltd. at 13.3 %: a base by market capitalisation (micro), country premium for Taiwan. The same rate applies in all 26 models.
Free · no account needed

Watch Cashbox Partyworld Co. Ltd. in the live analysis

One click puts Cashbox Partyworld Co. Ltd. on your watchlist: fair value and trend at a glance, plus comparison, the diversification check and the 35,000+ stock screener. You can also try 14 days of Pro there, no card.

Watch for free →

Zero risk: nothing is ever charged. Your watchlist is yours, with or without an account.