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Polygreen Resources Co (8423) Fair Value & Analysis

Consumer Cyclical · TW · Market cap 743M TWD

PR Polygreen Resources Co 8423 · TWO
Price17.85 TWD
Fair Value12.47 TWD
Upside-30.1%
Quality33/100
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Expensive Growth
Thin margins · 9.3% net margin
Low debt · negative free cash flow
3.86% dividend yield
Mixed vs. peers (6/13)
Narrow moat 41/100
Evidence: High Range 10.95 TWD – 16.21 TWD Share as image

Fair value as of: Jul 23, 2026

From 16 valuation models · updated 17 days ago

Fair value updated Jul 23, 2026, revised from 13.03 TWD to 12.47 TWD (−4.3%) since Jul 12, 2026.

Below-average quality, and screening another 30% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (16.21 TWD). The favourable scenario is already priced in.
  • Weak quality (33/100) and above fair value at the same time, the margin of safety is missing on both counts.
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Price vs Fair Value (5 years)

26.17 TWD 10.80 TWD Fair Value 12.47 TWD Feb 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Jul 23, 2026.

How to read this chart

60‑month range 10.80 TWD – 26.17 TWD · fair‑value band 10.95 TWD – 16.21 TWD · the 17.85 TWD price screens above the 12.47 TWD fair value. Dashed = 300-day average. As of Jul 23, 2026.

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Analysis

Polygreen Resources Co (8423) currently trades at 17.85 TWD, while our model-based Fair Value estimate is 12.47 TWD, implying the stock looks roughly 30.1% overvalued today. The Quality Score stands at 33/100 (below-average quality), in the Consumer Cyclical 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, Polygreen Resources Co generated revenue of 380M TWD at a net margin of 9.3%. Revenue grew 2.7% year over year. It earns a return on equity of 5.7%. Net debt stands at 16.5M TWD. Fundamentals as of Jul 23, 2026

Our scenario range runs from 10.95 TWD (bear case) to 16.21 TWD (bull case); at 17.85 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 10% below its 52-week high and 4% above its 52-week low, currently below its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at -44% fair-value upside, at -30%, 8423 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 10.83 TWD 10.88 TWD 9.84 TWD 76
ROIC Compounder 10.35 TWD 11.30 TWD 12.08 TWD 72
Gordon GGM 4.53 TWD 8.16 TWD 11.23 TWD 70
All 16 models by family
Earnings-Based
Graham-Dodd 4.97 TWD 13.64 TWD 17.90 TWD 54
Lynch FV 2.71 TWD 3.87 TWD 5.03 TWD 50
PEG = 1.0 2.71 TWD 3.87 TWD 5.03 TWD 46
EPV 10.35 TWD 11.30 TWD 12.08 TWD 59
Dividend Discount
Gordon GGM 4.53 TWD 8.16 TWD 11.23 TWD 70
DDM Multi-Stage 4.53 TWD 6.69 TWD 8.67 TWD 61
Multiples
P/E Multiple 11.50 TWD 15.33 TWD 19.17 TWD 63
P/S Multiple 9.31 TWD 12.41 TWD 15.52 TWD 58
P/B Multiple 9.31 TWD 12.41 TWD 15.52 TWD 55
EV/EBIT 17.39 TWD 22.05 TWD 26.70 TWD 53
EV/EBITDA 19.08 TWD 24.29 TWD 29.51 TWD 54
EV/Revenue 13.40 TWD 17.67 TWD 21.94 TWD 43
Asset-Based
NCAV (Graham) 7.43 TWD 9.96 TWD 14.86 TWD 50
Economic Profit
Residual Income 10.83 TWD 10.88 TWD 9.84 TWD 76
ROIC Compounder 10.35 TWD 11.30 TWD 12.08 TWD 72
Growth Earnings
Growth-Adj P/E 9.12 TWD 13.03 TWD 16.94 TWD 68

Widest divergence: Multiples (15.33 TWD) versus Earnings-Based (3.87 TWD). Highest evidence: Residual Income (76).

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Key figures & financial health

Revenue (TTM) 380M TWD
Revenue growth (YoY) +2.7%
Net margin 9.3%
Return on equity 5.7%
Free cash flow −51.2M TWD FY2025
P/E ratio 24.4
More key figures
Operating margin 14.6%
EPS (TTM) 0.7300 TWD
Dividend yield 3.9%
EPS growth (YoY) +89.7%
Net debt 16.5M TWD FY2025

Figures from reported company fundamentals · as of Jul 23, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 33/100

Of which business quality 37 · Market factors (momentum, volatility) 53

Profitability 30
Margins and returns on capital today
Quality Growth 47
Are margins and returns improving?
Cashflow 23
Earnings quality: real cash, not paper profit
Fin. Strength 77
Balance sheet, leverage, solvency risk
Investment 3
Disciplined investing over empire-building
Low Volatility 94
Calm price path (market factor)
Momentum 38
Price trend over the last 3–12 months (market factor)
52W Momentum 30
Distance to the 52-week high (market factor)
Net Issuance 25
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

Polygreen Resources Co., Ltd., an investment holding company, engages in resource recycling and environmental protection business in Taiwan, Japan, China, Philippines, Vietnam, Indonesia, the Middle East, Singapore, and internationally.

Full company description

Polygreen Resources Co., Ltd., an investment holding company, engages in resource recycling and environmental protection business in Taiwan, Japan, China, Philippines, Vietnam, Indonesia, the Middle East, Singapore, and internationally. The company manufactures and sells Tyrec, a tyrec reclaimed rubber for use in tires, conveyor belts, inner tubes, ring pads, rubber matting, shoe soles, vibration pads, dock fenders, and other rubber products; and Burec, a butyl reclaimed rubber for use in butyl inner tubes, tire inner liners, butyl adhesives, and other butyl rubber-related products Its products also comprise T-Mesh, a crumb rubber for use in various applications in rubber products as compounding substitute, such as tire, ring pads, and rubber matting; and rubber granules that are recycled from the tire and industrial rubber waste that is used in the underlayment for running tracks, children's playgrounds, gym, and rubber tiles. The company also exports its products. It serves manufacturers in the tire and conveyor-belt industries. The company was founded in 1988 and is headquartered in Grand Cayman, the Cayman Islands.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Polygreen Resources Co reported revenue of 377M TWD in FY2025 versus 269M TWD in FY2021, a compound +8.8%/yr. Reported net income was 30.5M TWD in FY2025, compounding +14.1%/yr from FY2021.

Growth Quality 32/100
The company is growing, but growth may require heavy reinvestment or weak cash conversion.
Latest Revenue (FY 2025)
377M TWD
Latest YoY
+1.9%
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.
+5.5%
Revenue +8.8%/yr
FY21 269M TWD
FY22 321M TWD
FY23 325M TWD
FY24 370M TWD
FY25 377M TWD
Net income +14.1%/yr
FY21 18.0M TWD
FY22 29.3M TWD
FY23 24.8M TWD
FY24 23.4M TWD
FY25 30.5M TWD

8423 screens 30% overvalued. Compare with Hyundai Mobis Co →

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Cite: Fair Value Calculator (2026). "Polygreen Resources Co Fair Value". https://www.fairvalue-calculator.com/stock/8423

Peer Group

Auto Parts · 642 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 33 · Bottom 25%
Fair Value upside −30% · Below median
Return on equity (TTM) 6% · Below median
Return on assets 4% · Above median
Net margin (TTM) 9% · Top 25%
Operating margin (TTM) 15% · Top 25%
Revenue growth 3% · Below median
Dividend yield (TTM) 3.9% · Top 25%
Debt / equity 0.14× · Higher than median

Valuation Multiples vs Auto Parts median · lower = cheaper

P/E (TTM) 24.4× · Pricier than median
P/B 1.20× · Cheaper than median
P/S (TTM) 1.96× · Pricier than median
EV/EBITDA 8.6× · Cheaper 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 16
FUTURE 14 · sector 23
PAST 23 · sector 26
HEALTH 93 · sector 95
DIVIDEND 77 · sector 30

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 Auto Parts stocks, each showing price versus our Fair Value estimate (as of Jul 23, 2026).

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Magna International Inc MGAN 1,122 MXN 1,172 MXN +4%
Samvardhana Motherson International Limited MOTHERSON ₹144.17 ₹80.63 -44%
Bosch Limited BOSCHLTD ₹41,110 ₹14,004 -66%
Bharat Forge Limited BHARATFORG ₹2,117 ₹441.74 -79%
Uno Minda Limited UNOMINDA ₹1,158 ₹426.57 -63%
Schaeffler India Limited SCHAEFFLER ₹4,135 ₹1,412 -66%
Hankook Tire & Technology Co 161390 73,600 KRW 196,479 KRW +167%
MRF Limited MRF ₹131,025 ₹125,849 -4%
Sona BLW Precision Forgings Limited SONACOMS ₹792.00 ₹207.06 -74%

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Frequently asked questions

Is Polygreen Resources Co (8423) overvalued or undervalued?
As of Jul 23, 2026, our model estimates a fair value of 12.47 TWD versus a price of 17.85 TWD, about −30% (overvalued).
What is the fair value of 8423?
Our model-based fair value for Polygreen Resources Co is 12.47 TWD (as of Jul 23, 2026), built from audited fundamentals. The current price is 17.85 TWD.
What is the quality score of 8423?
Polygreen Resources Co has a Quality Score of 33/100. 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 Polygreen Resources Co (8423)?
Polygreen Resources Co reported trailing-twelve-month revenue of about 380M TWD (latest available figure, as of Jul 23, 2026).
What is the net profit margin of 8423?
The net profit margin of Polygreen Resources Co is about 9.3%, meaning it keeps roughly 9.3% of revenue as net income. Based on the latest reported figures.
Does Polygreen Resources Co pay a dividend?
Polygreen Resources Co currently shows a dividend yield of about 3.93% relative to its recent price (as of Jul 23, 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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