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Paiho Shih Holdings (8404) Fair Value & Analysis

Consumer Cyclical · TW · Market cap 7.2B TWD

PS Paiho Shih Holdings 8404 · TW
Price16.15 TWD
Fair Value28.67 TWD
Upside+77.5%
Quality32/100
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Expensive Growth
Thin margins · 6.1% net margin
Moderate debt · negative free cash flow
2.96% dividend yield
Ranks above peers (9/13)
Narrow moat 37/100
Evidence: High Range 20.01 TWD – 37.28 TWD Share as image

Fair value as of: Jul 21, 2026

From 16 valuation models · updated 20 days ago

Share price −3.9% over the past month.

Below-average quality, screening 78% undervalued on our models.

What matters now

  • The large discount to fair value meets weak quality (32/100). That raises the risk this is a value trap rather than a bargain.
  • The price is below even our cautious bear case (20.01 TWD). The market is more pessimistic than our downside scenario.
  • A fairly wide model range (20.01 TWD to 37.28 TWD) leaves room in how you read the outcome.
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Price vs Fair Value (5 years)

46.60 TWD 16.15 TWD Fair Value 28.67 TWD Mar 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

60‑month range 16.15 TWD – 46.60 TWD · fair‑value band 20.01 TWD – 37.28 TWD · the 16.15 TWD price screens below the 28.67 TWD fair value. Dashed = 300-day average. As of Jul 21, 2026.

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Analysis

Paiho Shih Holdings (8404) currently trades at 16.15 TWD, while our model-based Fair Value estimate is 28.67 TWD, implying the stock looks roughly 77.5% undervalued today. The Quality Score stands at 32/100 (below-average 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, Paiho Shih Holdings generated revenue of 7.5B TWD at a net margin of 6.1%. Revenue declined 1.9% year over year. It earns a return on equity of 6.5%. Net debt stands at 8.5B TWD. Fundamentals as of Jul 21, 2026

Our scenario range runs from 20.01 TWD (bear case) to 37.28 TWD (bull case); at 16.15 TWD, 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 44% below its 52-week high, currently below its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at 0% fair-value upside, at 78%, 8404 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 14.13 TWD 15.13 TWD 17.24 TWD 76
ROIC Compounder 18.22 TWD 24.03 TWD 31.45 TWD 72
Gordon GGM 1.25 TWD 2.50 TWD 3.79 TWD 70
All 16 models by family
Earnings-Based
Graham-Dodd 9.74 TWD 33.17 TWD 44.50 TWD 54
Lynch FV 7.61 TWD 10.87 TWD 14.14 TWD 50
PEG = 1.0 7.61 TWD 10.87 TWD 14.14 TWD 46
EPV 17.98 TWD 21.49 TWD 24.52 TWD 59
Dividend Discount
Gordon GGM 1.25 TWD 2.50 TWD 3.79 TWD 70
DDM Multi-Stage 1.25 TWD 2.12 TWD 2.64 TWD 61
Multiples
P/E Multiple 23.64 TWD 31.52 TWD 39.40 TWD 63
P/S Multiple 16.24 TWD 21.65 TWD 27.06 TWD 58
P/B Multiple 18.27 TWD 24.36 TWD 30.44 TWD 55
EV/EBIT 36.09 TWD 49.54 TWD 62.99 TWD 53
EV/EBITDA 40.13 TWD 54.93 TWD 69.72 TWD 54
EV/Revenue 10.90 TWD 17.39 TWD 23.89 TWD 43
Asset-Based
NCAV (Graham) 8.57 TWD 11.49 TWD 17.15 TWD 50
Economic Profit
Residual Income 14.13 TWD 15.13 TWD 17.24 TWD 76
ROIC Compounder 18.22 TWD 24.03 TWD 31.45 TWD 72
Growth Earnings
Growth-Adj P/E 20.07 TWD 28.67 TWD 37.28 TWD 68

Widest divergence: Growth Earnings (28.67 TWD) versus Dividend Discount (2.12 TWD). Highest evidence: Residual Income (76).

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Key figures & financial health

Revenue (TTM) 7.5B TWD
Revenue growth (YoY) -1.9%
Net margin 6.1%
Return on equity 6.5%
Free cash flow −368M TWD FY2025
P/E ratio 12.1
More key figures
Operating margin 10.5%
EPS (TTM) 1.42 TWD
Dividend yield 2.9%
EPS growth (YoY) -66.1%
Net debt 8.5B TWD FY2025

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

Quality Score breakdown

Overall quality 32/100

Of which business quality 33 · Market factors (momentum, volatility) 34

Profitability 32
Margins and returns on capital today
Quality Growth 54
Are margins and returns improving?
Cashflow 34
Earnings quality: real cash, not paper profit
Fin. Strength 25
Balance sheet, leverage, solvency risk
Investment 48
Disciplined investing over empire-building
Low Volatility 83
Calm price path (market factor)
Momentum 19
Price trend over the last 3–12 months (market factor)
52W Momentum 4
Distance to the 52-week high (market factor)
Net Issuance 11
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

Paiho Shih Holdings Corporation, through its subsidiaries, engages in the production and sale of touch fastener, webbing, elastic, and jacquard engineered mesh products in China and Vietnam. The company offers touch fastener, easy tapes, and adhesive tapes; and elastic series, including elastic-knitting, webbing-woven, and braided elastic drawcord series.

Full company description

Paiho Shih Holdings Corporation, through its subsidiaries, engages in the production and sale of touch fastener, webbing, elastic, and jacquard engineered mesh products in China and Vietnam. The company offers touch fastener, easy tapes, and adhesive tapes; and elastic series, including elastic-knitting, webbing-woven, and braided elastic drawcord series. It also provides webbing-knitting and webbing-woven; drawcord products comprising knitted series, woven-knitted, and braided series; and knitted jacquard mesh and woven jacquard fabric. In addition, the company is involved in international investment and trade business; provision of commercial property management, planning consultation, sales, development, leasing, and design and decoration services; and production and sale of face masks and non-woven fabric products. Its products are used in clothing, shoes, medical, transportation, electronics, and home applications. The company was founded in 1995 and is headquartered in Changhua, Taiwan. Paiho Shih Holdings Corporation operates as a subsidiary of Paiho Int'l Limited.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Paiho Shih Holdings reported revenue of 7.6B TWD in FY2025 versus 10.1B TWD in FY2021, a compound −7.0%/yr. Reported net income was 602M TWD in FY2025, compounding −16.7%/yr from FY2021.

Growth Quality 26/100
The company is growing, but growth may require heavy reinvestment or weak cash conversion.
Latest Revenue (FY 2025)
7.6B TWD
Latest YoY
+8.2%
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.
−2.1%
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.
+2.9%
Avg. growth/yr (16Y) 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.
+7.4%
Revenue −7.0%/yr
FY21 10.1B TWD
FY22 8.1B TWD
FY23 5.3B TWD
FY24 7.0B TWD
FY25 7.6B TWD
Net income −16.7%/yr
FY21 1.2B TWD
FY22 556M TWD
FY23 −627M TWD
FY24 368M TWD
FY25 602M TWD
Character of growth · EPS growth decomposed (2014-2025) −1.2 % p.a.
Revenue per share +5.8 pp

of which total revenue +7.9 pp · buybacks/dilution −2.0 pp

EBIT margin −0.7 pp
Tax rate −0.6 pp
Residual (interest, one-offs) −5.7 pp

Absolute contributions in percentage points per year; they sum to the EPS growth rate. Start and end points are 3-year averages (details on hover).

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Cite: Fair Value Calculator (2026). "Paiho Shih Holdings Fair Value". https://www.fairvalue-calculator.com/stock/8404

Peer Group

Footwear & Accessories · 94 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 32 · Bottom 25%
Fair Value upside +78% · Top 25%
Return on equity (TTM) 6% · Above median
Return on assets 3% · Above median
Net margin (TTM) 6% · Above median
Operating margin (TTM) 10% · Above median
Revenue growth -2% · Below median
Dividend yield (TTM) 3.0% · Above median
Debt / equity 0.56× · Higher than 75% of peers

Valuation Multiples vs Footwear & Accessories median · lower = cheaper

P/E (TTM) 12.1× · Cheaper than median
P/B 1.00× · Cheaper than median
P/S (TTM) 0.96× · Pricier than median
EV/EBITDA 4.7× · 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 100 · sector 4
FUTURE 0 · sector 0
PAST 26 · sector 23
HEALTH 72 · sector 97
DIVIDEND 59 · sector 41

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 Footwear & Accessories stocks, each showing price versus our Fair Value estimate (as of Jul 21, 2026).

Stock Price Fair Value vs Fair Value
NIKE, Inc NKE $44.37 $35.63 -20%
adidas AG 1ADS €165.00 €65.71 -60%
Deckers Outdoor Corporation DECK $106.49 $125.16 +18%
On Holding ONON $38.20 $17.64 -54%
Zhejiang China Commodities City Group 600415 ¥12.11 ¥13.03 +8%
Birkenstock Holding BIRK $44.36 $44.14 -0%
Crocs, Inc CROX $138.91 $203.65 +47%
Huali Industrial Group 300979 ¥31.10 ¥54.71 +76%
PUMA SE PUM €29.31 €10.57 -64%
Steven Madden, Ltd SHOO $43.26 $11.69 -73%

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Frequently asked questions

Is Paiho Shih Holdings (8404) overvalued or undervalued?
As of Jul 21, 2026, our model estimates a fair value of 28.67 TWD versus a price of 16.15 TWD, about +78% (undervalued).
What is the fair value of 8404?
Our model-based fair value for Paiho Shih Holdings is 28.67 TWD (as of Jul 21, 2026), built from audited fundamentals. The current price is 16.15 TWD.
What is the quality score of 8404?
Paiho Shih Holdings has a Quality Score of 32/100. 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 Paiho Shih Holdings (8404)?
Paiho Shih Holdings reported trailing-twelve-month revenue of about 7.5B TWD (latest available figure, as of Jul 21, 2026).
What is the net profit margin of 8404?
The net profit margin of Paiho Shih Holdings is about 6.1%, meaning it keeps roughly 6.1% of revenue as net income. Based on the latest reported figures.
Does Paiho Shih Holdings pay a dividend?
Paiho Shih Holdings currently shows a dividend yield of about 2.90% 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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