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Asia Pioneer Entertainment Holdings Ltd (8400) Fair Value & Analysis

Consumer Cyclical · HK · Market cap HK$120M

AP Asia Pioneer Entertainment Holdings Ltd 8400 · HK
PriceHK$0.0800
Fair ValueHK$0.1137
Upside+42.1%
Quality83/100
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Healthy Growth
Thin margins · 9.3% net margin
generates free cash flow
Ranks above peers (12/12)
Wide moat 65/100
Evidence: High Range HK$0.0888 – HK$0.1303 Share as image

Fair value as of: Aug 13, 2026

From 24 valuation models · updated 3 days ago

Fair value updated Aug 13, 2026, revised from HK$0.1066 to HK$0.1137 (+6.7%) since Aug 6, 2026. Share price −14.9% over the past month.

A strong business, screening 42% undervalued on our models.

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What matters now

  • The rarer combination: high quality (83/100) AND below fair value. That earns a closer look rather than a quick verdict.
  • The price is below even our cautious bear case (HK$0.0888). The market is more pessimistic than our downside scenario.
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Price vs Fair Value (5 years)

HK$0.1480 HK$0.0260 Fair Value HK$0.1137 Mar 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Aug 13, 2026.

How to read this chart

60‑month range HK$0.0260 – HK$0.1480 · fair‑value band HK$0.0888 – HK$0.1303 · the HK$0.0800 price screens below the HK$0.1137 fair value. Dashed = 300-day average. As of Aug 13, 2026.

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Analysis

Asia Pioneer Entertainment Holdings Ltd (8400) currently trades at HK$0.0800, while our model-based Fair Value estimate is HK$0.1137, implying the stock looks roughly 42.1% undervalued today. The Quality Score stands at 83/100 (high quality), in the Consumer Cyclical 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, Asia Pioneer Entertainment Holdings Ltd generated revenue of HK$65.8M at a net margin of 9.3%. Revenue grew 38.8% year over year. It earns a return on equity of 26.5%. The balance sheet holds a net cash position of HK$10.0M. Fundamentals as of Aug 13, 2026

Our scenario range runs from HK$0.0888 (bear case) to HK$0.1303 (bull case); at HK$0.0800, the current price sits below 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 51% below its 52-week high and 129% above its 52-week low, currently above its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at -10% fair-value upside, at 42%, 8400 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
Residual Income HK$0.0300 HK$0.0400 HK$0.1500 76
Growth DCF HK$0.1200 HK$0.1900 HK$0.3000 72
Growth-Adj P/E HK$0.1400 HK$0.2000 HK$0.2600 68
All 24 models by family
DCF Models
FCF DCF HK$0.1300 HK$0.1800 HK$0.3200 38
Owner Earnings HK$0.1000 HK$0.1900 HK$0.3500 31
5Y Revenue Exit HK$0.0900 HK$0.1400 HK$0.2400 39
5Y EBITDA Exit HK$0.1100 HK$0.1700 HK$0.3000 41
5Y P/E Exit HK$0.1200 HK$0.2300 HK$0.3800 38
10Y Revenue Exit HK$0.1000 HK$0.1900 HK$0.2300 36
10Y EBITDA Exit HK$0.1200 HK$0.2200 HK$0.3800 37
10Y P/E Exit HK$0.1200 HK$0.2300 HK$0.4000 35
Earnings-Based
Graham-Dodd HK$0.0400 HK$0.2900 HK$0.4100 54
Lynch FV HK$0.1100 HK$0.1600 HK$0.2000 50
PEG = 1.0 HK$0.1100 HK$0.1600 HK$0.2000 46
EPV HK$0.0500 HK$0.0600 HK$0.0600 59
Multiples
P/E Multiple HK$0.1000 HK$0.1300 HK$0.1600 63
P/S Multiple HK$0.0800 HK$0.1000 HK$0.1300 58
P/B Multiple HK$0.0800 HK$0.1000 HK$0.1300 55
EV/EBIT HK$0.0900 HK$0.1200 HK$0.1400 53
EV/EBITDA HK$0.1000 HK$0.1300 HK$0.1500 54
EV/Revenue HK$0.0700 HK$0.0900 HK$0.1200 43
Asset-Based
NCAV (Graham) HK$0.0100 HK$0.0200 HK$0.0300 50
Growth DCF
Growth DCF HK$0.1200 HK$0.1900 HK$0.3000 72
Rev-Margin DCF HK$0.0900 HK$0.1600 HK$0.2800 67
Economic Profit
Residual Income HK$0.0300 HK$0.0400 HK$0.1500 76
ROIC Compounder HK$0.0600 HK$0.0700 HK$0.0900 67
Growth Earnings
Growth-Adj P/E HK$0.1400 HK$0.2000 HK$0.2600 68

Widest divergence: Growth Earnings (HK$0.2000) versus Asset-Based (HK$0.0200). Highest evidence: Residual Income (76).

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Key figures & financial health

Revenue (TTM) HK$65.8M
Revenue growth (YoY) +38.8%
Net margin 9.3%
Return on equity 26.5%
Free cash flow HK$10.0M FY2025
P/E ratio 12.0 as of Jul 2, 2026
More key figures
Operating margin 14.9%
EPS growth (YoY) +39.0%
Net cash HK$10.0M FY2025

Figures from reported company fundamentals · as of Aug 13, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 83/100

Of which business quality 83 · Market factors (momentum, volatility) 65

Profitability 85
Margins and returns on capital today
Quality Growth 85
Are margins and returns improving?
Cashflow 77
Earnings quality: real cash, not paper profit
Fin. Strength 100
Balance sheet, leverage, solvency risk
Investment 60
Disciplined investing over empire-building
Low Volatility 50
Calm price path (market factor)
Momentum 73
Price trend over the last 3–12 months (market factor)
52W Momentum 68
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

Asia Pioneer Entertainment Holdings Limited, an investment holding company, engages in the supply of electronic gaming equipment in Macau, Taiwan, the Philippines, Korea, the People's Republic of China, Malaysia, Cambodia, Hong Kong, and internationally. The company operates through EGE Business and Smart VM Business segments.

Full company description

Asia Pioneer Entertainment Holdings Limited, an investment holding company, engages in the supply of electronic gaming equipment in Macau, Taiwan, the Philippines, Korea, the People's Republic of China, Malaysia, Cambodia, Hong Kong, and internationally. The company operates through EGE Business and Smart VM Business segments. It procures, distributes, installs, and repairs electronic gaming equipment (EGE) and its spare parts, as well as provides related after-sales services. The company also provides regulatory consultancy; product design and content consultancy, localization consultancy, and on-site consultancy services, as well as technical and support, and repair services. In addition, it offers electronic table games (ETGs), including electronic baccarat table games and electronic gaming machines comprising electronic slot machines. Further, the company operates smart vending machines (VMs); leases smart vending machines; franchises coffee vending machines under the KATFFEE brand; and markets drinks and snacks vending machines under the KatKatMall brand, as well as operates vending machines for consumer products, such as travel necessities and daily consumables, and CHY products. It serves casino operators, manufacturers of electronic gaming equipment, and consumers and travelers. The company was founded in 2005 and is headquartered in Macau.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Asia Pioneer Entertainment Holdings Ltd reported revenue of HK$65.8M in FY2025 versus HK$7.6M in FY2021, a compound +71.4%/yr. Reported net income was HK$6.1M in FY2025.

Growth Quality 86/100
Revenue growth appears healthy and is supported by profitability and cash-flow quality.
Latest Revenue (FY 2025)
HK$65.8M
Latest YoY
+29.7%
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.
+84.3%
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.
+10.2%
Avg. growth/yr (10Y) 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.
+3.2%
Revenue +71.4%/yr
FY21 HK$7.6M
FY22 HK$10.5M
FY23 HK$29.7M
FY24 HK$50.8M
FY25 HK$65.8M
Net income
FY21 −HK$23.1M
FY22 −HK$14.7M
FY23 −HK$1.9M
FY24 HK$3.8M
FY25 HK$6.1M

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Cite: Fair Value Calculator (2026). "Asia Pioneer Entertainment Holdings Ltd Fair Value". https://www.fairvalue-calculator.com/stock/8400

Peer Group

Gambling · 57 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 83 · Top 25%
Fair Value upside +38% · Above median
Return on equity (TTM) 26% · Top 25%
Return on assets 11% · Top 25%
Net margin (TTM) 9% · Above median
Operating margin (TTM) 15% · Above median
Revenue growth 39% · Top 25%

Valuation Multiples vs Gambling median · lower = cheaper

P/E (TTM) 12.0× · Cheaper than median
P/B 0.58× · Cheaper than 75% of peers
P/S (TTM) 0.23× · Cheaper than 75% of peers
P/FCF 1.5× · Cheaper than 75% of peers
EV/EBITDA 0.5× · Cheaper 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 83 · sector 33
FUTURE 100 · sector 5
PAST 100 · sector 24
HEALTH 0 · sector 90
DIVIDEND 0 · sector 53

Values & ESG

Does this company touch areas you may want to avoid? The classification is inferred from sector and industry.

Gambling

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 Asia Pioneer Entertainment Holdings Ltd (8400) overvalued or undervalued?
As of Aug 13, 2026, our model estimates a fair value of HK$0.1137 versus a price of HK$0.0800, about +42% (undervalued).
What is the fair value of 8400?
Our model-based fair value for Asia Pioneer Entertainment Holdings Ltd is HK$0.1137 (as of Aug 13, 2026), built from audited fundamentals. The current price is HK$0.0800.
What is the quality score of 8400?
Asia Pioneer Entertainment Holdings Ltd has a Quality Score of 83/100. 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 Asia Pioneer Entertainment Holdings Ltd (8400)?
Asia Pioneer Entertainment Holdings Ltd reported trailing-twelve-month revenue of about HK$65.8M (latest available figure, as of Aug 13, 2026).
What is the net profit margin of 8400?
The net profit margin of Asia Pioneer Entertainment Holdings Ltd is about 9.3%, meaning it keeps roughly 9.3% 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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