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HIM International Music Inc (8446) Fair Value & Analysis

Communication Services · TW · Market cap 4.6B TWD

HI HIM International Music Inc 8446 · TWO
Price85.20 TWD
Fair Value134.65 TWD
Upside+58.0%
Quality80/100
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Weak Growth
Highly profitable · 43.1% net margin
Low debt · generates free cash flow
9.33% dividend yield
Ranks above peers (11/14)
Wide moat 83/100
Evidence: High Range 100.16 TWD – 184.13 TWD Share as image

Fair value as of: Jul 22, 2026

From 22 valuation models · updated 19 days ago

Share price −0.4% over the past month.

A strong business, screening 58% undervalued on our models.

What matters now

  • The rarer combination: high quality (80/100) AND below fair value. That earns a closer look rather than a quick verdict.
  • The price is below even our cautious bear case (100.16 TWD). The market is more pessimistic than our downside scenario.
  • A fairly wide model range (100.16 TWD to 184.13 TWD) leaves room in how you read the outcome.
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Price vs Fair Value (5 years)

122.28 TWD 52.70 TWD Fair Value 134.65 TWD Feb 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Jul 22, 2026.

How to read this chart

60‑month range 52.70 TWD – 122.28 TWD · fair‑value band 100.16 TWD – 184.13 TWD · the 85.20 TWD price screens below the 134.65 TWD fair value. Dashed = 300-day average. As of Jul 22, 2026.

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Analysis

HIM International Music Inc (8446) currently trades at 85.20 TWD, while our model-based Fair Value estimate is 134.65 TWD, implying the stock looks roughly 58.0% undervalued today. The Quality Score stands at 80/100 (high quality), in the Communication Services 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, HIM International Music Inc generated revenue of 1.1B TWD at a net margin of 43.1%. Revenue declined 3.9% year over year. It earns a return on equity of 24.6%. Net debt stands at 175M TWD. Fundamentals as of Jul 22, 2026

Our scenario range runs from 100.16 TWD (bear case) to 184.13 TWD (bull case); at 85.20 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 12% below its 52-week high and 4% above its 52-week low, currently below its 200-day average. For context, the median of 10 Communication Services peers we cover trades at -52% fair-value upside, at 58%, 8446 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
Growth DCF 99.98 TWD 124.30 TWD 167.79 TWD 80
Residual Income 65.17 TWD 87.76 TWD 428.50 TWD 76
Rev-Margin DCF 74.28 TWD 94.58 TWD 121.10 TWD 74
All 22 models by family
DCF Models
FCF DCF 97.19 TWD 122.18 TWD 171.06 TWD 38
Owner Earnings 123.93 TWD 157.56 TWD 223.34 TWD 31
5Y Revenue Exit 74.28 TWD 92.85 TWD 120.83 TWD 39
5Y EBITDA Exit 96.12 TWD 129.89 TWD 176.12 TWD 41
5Y P/E Exit 139.41 TWD 203.28 TWD 281.63 TWD 38
10Y Revenue Exit 81.68 TWD 98.95 TWD 117.91 TWD 36
10Y EBITDA Exit 95.91 TWD 122.83 TWD 152.92 TWD 37
10Y P/E Exit 121.88 TWD 170.14 TWD 219.73 TWD 35
Earnings-Based
Graham-Dodd 70.06 TWD 115.25 TWD 139.65 TWD 54
EPV 82.81 TWD 92.76 TWD 101.34 TWD 59
Multiples
P/E Multiple 170.00 TWD 226.67 TWD 283.34 TWD 63
P/S Multiple 53.81 TWD 71.75 TWD 89.69 TWD 58
P/B Multiple 110.71 TWD 147.62 TWD 184.52 TWD 55
EV/EBIT 123.27 TWD 157.76 TWD 192.25 TWD 53
EV/EBITDA 107.48 TWD 136.71 TWD 165.93 TWD 54
EV/Revenue 62.86 TWD 81.31 TWD 99.76 TWD 43
Asset-Based
NCAV (Graham) 21.09 TWD 28.26 TWD 42.18 TWD 50
Growth DCF
Growth DCF 99.98 TWD 124.30 TWD 167.79 TWD 80
Rev-Margin DCF 74.28 TWD 94.58 TWD 121.10 TWD 74
Economic Profit
Residual Income 65.17 TWD 87.76 TWD 428.50 TWD 76
ROIC Compounder 83.68 TWD 94.97 TWD 106.75 TWD 72
Growth Earnings
Growth-Adj P/E 119.84 TWD 171.20 TWD 222.56 TWD 68

Widest divergence: Growth Earnings (171.20 TWD) versus Asset-Based (28.26 TWD). Highest evidence: Growth DCF (80).

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Key figures & financial health

Revenue (TTM) 1.1B TWD
Revenue growth (YoY) -3.9%
Net margin 43.1%
Return on equity 24.6%
Free cash flow 427M TWD FY2025
P/E ratio 8.4
More key figures
Operating margin 44.4%
EPS (TTM) 10.27 TWD
Dividend yield 9.3%
EPS growth (YoY) -46.4%
Net debt 175M TWD FY2021

Figures from reported company fundamentals · as of Jul 22, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 80/100

Of which business quality 77 · Market factors (momentum, volatility) 54

Profitability 70
Margins and returns on capital today
Quality Growth 44
Are margins and returns improving?
Cashflow 80
Earnings quality: real cash, not paper profit
Fin. Strength 100
Balance sheet, leverage, solvency risk
Investment 81
Disciplined investing over empire-building
Low Volatility 100
Calm price path (market factor)
Momentum 39
Price trend over the last 3–12 months (market factor)
52W Momentum 27
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

HIM International Music Inc. engages in the recording and distribution of music. It also offers copyright licensing and artist management services. The company was founded in 1988 and is headquartered in Taipei, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

HIM International Music Inc reported revenue of 1.1B TWD in FY2025 versus 837M TWD in FY2021, a compound +6.7%/yr. Reported net income was 545M TWD in FY2025, compounding +11.9%/yr from FY2021.

Growth Quality 40/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
1.1B TWD
Latest YoY
−21.1%
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.
+6.5%
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.
−1.4%
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.
+0.3%
Revenue +6.7%/yr
FY21 837M TWD
FY22 897M TWD
FY23 1.2B TWD
FY24 1.4B TWD
FY25 1.1B TWD
Net income +11.9%/yr
FY21 347M TWD
FY22 314M TWD
FY23 436M TWD
FY24 605M TWD
FY25 545M TWD

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Cite: Fair Value Calculator (2026). "HIM International Music Inc Fair Value". https://www.fairvalue-calculator.com/stock/8446

Peer Group

Entertainment · 265 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 80 · Top 25%
Fair Value upside +58% · Top 25%
Return on equity (TTM) 25% · Top 25%
Return on assets 9% · Top 25%
Net margin (TTM) 43% · Top 25%
Operating margin (TTM) 44% · Top 25%
Revenue growth -4% · Below median
Dividend yield (TTM) 9.3% · Top 25%
Debt / equity 0.03× · Lower than median

Valuation Multiples vs Entertainment median · lower = cheaper

P/E (TTM) 8.4× · Cheaper than 75% of peers
P/B 2.04× · Pricier than median
P/S (TTM) 4.23× · Pricier than 75% of peers
P/FCF 0.3× · Cheaper than median
EV/EBITDA 7.1× · 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 100 · sector 6
FUTURE 0 · sector 10
PAST 98 · sector 0
HEALTH 99 · sector 97
DIVIDEND 100 · sector 44

Insider activity: 45/100

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 Entertainment stocks, each showing price versus our Fair Value estimate (as of Jul 22, 2026).

Stock Price Fair Value vs Fair Value
Netflix, Inc ZNFL C$6.77 C$2.96 -56%
The Walt Disney Company DIS $96.30 $89.55 -7%
Warner Bros. Discovery, Inc WBD $26.87 $9.13 -66%
Live Nation Entertainment, Inc LYV $178.44 $46.89 -74%
Universal Music Group UMG €18.91 €14.78 -22%
TKO Group TKO $184.40 $22.16 -88%
Empresas Cablevisión, S.A. CABLECPO 55.00 MXN 60.49 MXN +10%
Beijing Enlight Media Co 300251 ¥11.77 ¥10.97 -7%
PT MNC Digital Entertainment Tbk, MSIN 456.00 IDR 221.09 IDR -52%
Prime Focus Limited PFOCUS ₹298.25 ₹63.45 -79%

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Frequently asked questions

Is HIM International Music Inc (8446) overvalued or undervalued?
As of Jul 22, 2026, our model estimates a fair value of 134.65 TWD versus a price of 85.20 TWD, about +58% (undervalued).
What is the fair value of 8446?
Our model-based fair value for HIM International Music Inc is 134.65 TWD (as of Jul 22, 2026), built from audited fundamentals. The current price is 85.20 TWD.
What is the quality score of 8446?
HIM International Music Inc has a Quality Score of 80/100. 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 HIM International Music Inc (8446)?
HIM International Music Inc reported trailing-twelve-month revenue of about 1.1B TWD (latest available figure, as of Jul 22, 2026).
What is the net profit margin of 8446?
The net profit margin of HIM International Music Inc is about 43.1%, meaning it keeps roughly 43.1% of revenue as net income. Based on the latest reported figures.
Does HIM International Music Inc pay a dividend?
HIM International Music Inc currently shows a dividend yield of about 9.06% relative to its recent price (as of Jul 22, 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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