EN DE

Top Bright Holding (8499) Fair Value & Analysis

Technology · TW · Market cap 11.2B TWD

TB Top Bright Holding 8499 · TW
Price263.00 TWD
Fair Value141.34 TWD
Upside-46.3%
Quality39/100
Watch Top Bright Holding for free, get notified when fair value or trend changes. Watch for free
Expensive Growth
Solidly profitable · 12.4% net margin
Low debt · negative free cash flow
2.98% dividend yield
Ranks above peers (8/13)
Moderate moat 47/100
Evidence: Medium Range 129.47 TWD – 183.08 TWD Share as image

Fair value as of: Jul 23, 2026

From 17 valuation models · updated 18 days ago

Share price −11.3% over the past month.

Below-average quality, and screening another 46% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (183.08 TWD). The favourable scenario is already priced in.
  • Weak quality (39/100) and above fair value at the same time, the margin of safety is missing on both counts.
Share this valuation: 𝕏 WhatsApp

Price vs Fair Value (5 years)

398.00 TWD 112.00 TWD Fair Value 141.34 TWD Mar 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 112.00 TWD – 398.00 TWD · fair‑value band 129.47 TWD – 183.08 TWD · the 263.00 TWD price screens above the 141.34 TWD fair value. Dashed = 300-day average. As of Jul 23, 2026.

Full chart & analysis →

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

Analysis

Top Bright Holding (8499) currently trades at 263.00 TWD, while our model-based Fair Value estimate is 141.34 TWD, implying the stock looks roughly 46.3% overvalued today. The Quality Score stands at 39/100 (below-average quality), in the Technology 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: medium).

Over the trailing twelve months, Top Bright Holding generated revenue of 3.3B TWD at a net margin of 12.4%. Revenue grew 75.5% year over year. It earns a return on equity of 5.5%. Net debt stands at 606M TWD. Fundamentals as of Jul 23, 2026

Our scenario range runs from 129.47 TWD (bear case) to 183.08 TWD (bull case); at 263.00 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 36% below its 52-week high and 91% above its 52-week low, currently below its 200-day average. For context, the median of 10 Technology peers we cover trades at -73% fair-value upside, at -46%, 8499 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 154.85 TWD 158.75 TWD 154.85 TWD 76
ROIC Compounder 126.74 TWD 146.51 TWD 163.81 TWD 72
Gordon GGM 74.03 TWD 153.91 TWD 244.17 TWD 70
All 17 models by family
DCF Models
Owner Earnings 30.32 TWD 45.64 TWD 70.76 TWD 31
Earnings-Based
Graham-Dodd 69.05 TWD 272.05 TWD 369.39 TWD 54
Lynch FV 67.17 TWD 95.96 TWD 124.75 TWD 50
PEG = 1.0 67.17 TWD 95.96 TWD 124.75 TWD 46
EPV 126.74 TWD 146.51 TWD 163.81 TWD 59
Dividend Discount
Gordon GGM 74.03 TWD 153.91 TWD 244.17 TWD 70
DDM Multi-Stage 74.03 TWD 129.78 TWD 161.54 TWD 61
Multiples
P/E Multiple 152.32 TWD 203.09 TWD 253.86 TWD 63
P/S Multiple 129.47 TWD 172.63 TWD 215.78 TWD 58
P/B Multiple 129.47 TWD 172.63 TWD 215.78 TWD 55
EV/EBIT 229.53 TWD 303.34 TWD 377.15 TWD 53
EV/EBITDA 206.20 TWD 272.23 TWD 338.26 TWD 54
EV/Revenue 131.92 TWD 184.98 TWD 238.05 TWD 43
Asset-Based
NCAV (Graham) 99.64 TWD 133.51 TWD 199.27 TWD 50
Economic Profit
Residual Income 154.85 TWD 158.75 TWD 154.85 TWD 76
ROIC Compounder 126.74 TWD 146.51 TWD 163.81 TWD 72
Growth Earnings
Growth-Adj P/E 115.98 TWD 165.68 TWD 215.39 TWD 68

Widest divergence: Multiples (184.98 TWD) versus DCF Models (45.64 TWD). Highest evidence: Residual Income (76).

Notify me when 8499 reaches fair value

Free. You confirm by email (double opt-in) and can unsubscribe anytime in one click.

Key figures & financial health

Revenue (TTM) 3.3B TWD
Revenue growth (YoY) +75.5%
Net margin 12.4%
Return on equity 5.5%
Free cash flow −15.5M TWD FY2025
P/E ratio 28.1
More key figures
Operating margin 18.3%
EPS (TTM) 10.13 TWD
Dividend yield 2.8%
EPS growth (YoY) -27.5%
Net debt 606M TWD FY2025

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

Quality Score breakdown

Overall quality 39/100

Of which business quality 40 · Market factors (momentum, volatility) 36

Profitability 28
Margins and returns on capital today
Quality Growth 51
Are margins and returns improving?
Cashflow 30
Earnings quality: real cash, not paper profit
Fin. Strength 79
Balance sheet, leverage, solvency risk
Investment 48
Disciplined investing over empire-building
Low Volatility 50
Calm price path (market factor)
Momentum 33
Price trend over the last 3–12 months (market factor)
52W Momentum 24
Distance to the 52-week high (market factor)
Net Issuance 0
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

Top Bright Holding Co., Ltd. engages in the research, development, manufacture, and sale of weighing instruments and electronic materials in China, Asia, Europe, and the Americas. It operates through Electronic Materials Department and Weighing Instruments Department segments.

Full company description

Top Bright Holding Co., Ltd. engages in the research, development, manufacture, and sale of weighing instruments and electronic materials in China, Asia, Europe, and the Americas. It operates through Electronic Materials Department and Weighing Instruments Department segments. The company offers price forklift scales, medical scales, smart weighing systems, smart cash register scale, smart barcode scales, smart industrial scales, intelligent weighing instruments, traceability scales, traditional pricing scales, precision balances, traditional weighing scales, traditional counting scales, weighing indicators, electronic crane scale, electronic floor scale, electronic platform scales, and peripheral accessories, as well as weighing application software development used in retail, commercial, industrial, laboratory, and healthcare fields. It also provides conductive tape, conductive foams, ferrite series, absorbing materials, conductive films, conductive shielding net, insulation tapes, shock-absorbing sealing materials, and thermal interface materials used in electronic equipment in various industries consumer electronics, such as mobiles, computers, and tablets; and cables, such as high voltage cables and wires, as well as transportation, automobile, and apparel industries. Top Bright Holding Co., Ltd. was founded in 1967 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

Top Bright Holding reported revenue of 2.9B TWD in FY2025 versus 2.7B TWD in FY2021, a compound +2.3%/yr. Reported net income was 418M TWD in FY2025, compounding −13.1%/yr from FY2021.

Growth Quality 40/100
The company is growing, but growth may require heavy reinvestment or weak cash conversion.
Latest Revenue (FY 2025)
2.9B TWD
Latest YoY
+42.9%
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.
+8.0%
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.
+4.3%
Avg. growth/yr (11Y) 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.
+6.6%
Revenue +2.3%/yr
FY21 2.7B TWD
FY22 2.3B TWD
FY23 1.8B TWD
FY24 2.0B TWD
FY25 2.9B TWD
Net income −13.1%/yr
FY21 733M TWD
FY22 817M TWD
FY23 424M TWD
FY24 462M TWD
FY25 418M TWD
Character of growth · EPS growth decomposed (2014-2025) +0.3 % p.a.
Revenue per share +1.8 pp

of which total revenue +5.1 pp · buybacks/dilution −3.3 pp

EBIT margin −3.9 pp
Tax rate +0.4 pp
Residual (interest, one-offs) +2.1 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).

8499 screens 46% overvalued. Compare with Delta Electronics, Inc →

Share or link this analysis
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). "Top Bright Holding Fair Value". https://www.fairvalue-calculator.com/stock/8499

Peer Group

Electronic Components · 625 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 39 · Bottom 25%
Fair Value upside −46% · Below median
Return on equity (TTM) 5% · Below median
Return on assets 3% · Above median
Net margin (TTM) 12% · Top 25%
Operating margin (TTM) 18% · Top 25%
Revenue growth 76% · Top 25%
Dividend yield (TTM) 3.0% · Top 25%
Debt / equity 0.15× · Higher than median

Valuation Multiples vs Electronic Components median · lower = cheaper

P/E (TTM) 26.8× · Cheaper than median
P/B 1.36× · Cheaper than median
P/S (TTM) 3.38× · Pricier than median
EV/EBITDA 11.8× · 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 0
FUTURE 100 · sector 32
PAST 22 · sector 24
HEALTH 93 · sector 95
DIVIDEND 60 · sector 25

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

Stock Price Fair Value vs Fair Value
Delta Electronics, Inc 2308 1,880 TWD 515.23 TWD -73%
Hon Hai Precision Industry Co 2317 242.50 TWD 270.47 TWD +12%
Luxshare Precision Industry Co 002475 ¥62.14 ¥38.44 -38%
Samsung Electro-Mechanics Co 009150 1,260,000 KRW 166,421 KRW -87%
Elite Material Co 2383 4,990 TWD 714.36 TWD -86%
Yageo Corporation 2327 699.00 TWD 216.55 TWD -69%
Shengyi Technology Co 600183 ¥132.29 ¥27.45 -79%
Shennan Circuits Co 002916 ¥364.00 ¥93.50 -74%
Victory Giant Technology (HuiZhou) Co 2476 HK$297.00 HK$103.98 -65%
Wus Printed Circuit (Kunshan) Co 002463 ¥127.80 ¥31.95 -75%

Compare Top Bright Holding with another stock

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

Free, no sign-up

Explore undervalued stocks

More undervalued Technology stocks →

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

Frequently asked questions

Is Top Bright Holding (8499) overvalued or undervalued?
As of Jul 23, 2026, our model estimates a fair value of 141.34 TWD versus a price of 263.00 TWD, about −46% (overvalued).
What is the fair value of 8499?
Our model-based fair value for Top Bright Holding is 141.34 TWD (as of Jul 23, 2026), built from audited fundamentals. The current price is 263.00 TWD.
What is the quality score of 8499?
Top Bright Holding has a Quality Score of 39/100. 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 Top Bright Holding (8499)?
Top Bright Holding reported trailing-twelve-month revenue of about 3.3B TWD (latest available figure, as of Jul 23, 2026).
What is the net profit margin of 8499?
The net profit margin of Top Bright Holding is about 12.4%, meaning it keeps roughly 12.4% of revenue as net income. Based on the latest reported figures.
Does Top Bright Holding pay a dividend?
Top Bright Holding currently shows a dividend yield of about 2.79% 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.

14 days Pro free · no card

Track Top Bright Holding and try Pro for 14 days

One email gets you 14 days of full Pro (review alerts, the 35,000+ stock screener, the diversification check) plus the monthly Top-25 report of the most undervalued quality stocks. No card, cancel anytime.

Zero risk: nothing is ever charged. After 14 days you decide whether to stay.