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Taiwan Cogeneration Corporation (8926) Fair Value & Analysis

Industrials · TW · Market cap 54.1B TWD

TC Taiwan Cogeneration Corporation 8926 · TW
Price62.00 TWD
Fair Value22.92 TWD
Upside-63.0%
Quality59/100
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Healthy Growth
Solidly profitable · 15.4% net margin
Moderate debt · generates free cash flow
3.77% dividend yield
Mixed vs. peers (7/14)
Moderate moat 48/100
Evidence: High Range 22.92 TWD – 33.08 TWD Share as image

Fair value as of: Jul 21, 2026

From 24 valuation models · updated 19 days ago

Share price −20.2% over the past month.

A solid business, but screening 63% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (33.08 TWD). The favourable scenario is already priced in.
  • Solid but not exceptional quality (59/100) and above fair value, neither a clear bargain nor a standout compounder.
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Price vs Fair Value (5 years)

81.00 TWD 22.62 TWD Fair Value 22.92 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 22.62 TWD – 81.00 TWD · fair‑value band 22.92 TWD – 33.08 TWD · the 62.00 TWD price screens above the 22.92 TWD fair value. Dashed = 300-day average. As of Jul 21, 2026.

Full chart & analysis →

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Analysis

Taiwan Cogeneration Corporation (8926) currently trades at 62.00 TWD, while our model-based Fair Value estimate is 22.92 TWD, implying the stock looks roughly 63.0% overvalued today. The Quality Score stands at 59/100 (solid quality), in the Industrials 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, Taiwan Cogeneration Corporation generated revenue of 19.4B TWD at a net margin of 15.4%. It earns a return on equity of 14.5%. Net debt stands at 6.9B TWD. The stock trades on a trailing P/E of 31.3. Fundamentals as of Jul 21, 2026

Our scenario range runs from 22.92 TWD (bear case) to 33.08 TWD (bull case); at 62.00 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 21% below its 52-week high and 55% above its 52-week low, currently above its 200-day average. For context, the median of 10 Industrials peers we cover trades at -45% fair-value upside, at -63%, 8926 screens richer 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 BearBaseBull Evidence
Highest evidence
Growth DCF 25.53 TWD 47.15 TWD 82.17 TWD 80
Residual Income 17.41 TWD 19.80 TWD 30.75 TWD 76
Rev-Margin DCF 7.74 TWD 13.93 TWD 21.66 TWD 74
All 24 models by family
DCF Models
FCF DCF 25.39 TWD 47.89 TWD 84.73 TWD 38
Owner Earnings 14.17 TWD 28.98 TWD 53.23 TWD 31
5Y Revenue Exit 7.74 TWD 13.54 TWD 20.53 TWD 39
5Y EBITDA Exit 9.28 TWD 16.56 TWD 24.89 TWD 41
5Y P/E Exit 21.08 TWD 39.81 TWD 60.27 TWD 38
10Y Revenue Exit 13.39 TWD 20.56 TWD 29.81 TWD 36
10Y EBITDA Exit 14.60 TWD 22.71 TWD 33.31 TWD 37
10Y P/E Exit 22.28 TWD 39.32 TWD 61.67 TWD 35
Earnings-Based
Graham-Dodd 14.64 TWD 57.35 TWD 77.84 TWD 54
Lynch FV 14.12 TWD 20.18 TWD 26.23 TWD 50
PEG = 1.0 14.12 TWD 20.18 TWD 26.23 TWD 46
Dividend Discount
Gordon GGM 16.96 TWD 35.26 TWD 55.94 TWD 70
DDM Multi-Stage 16.96 TWD 29.73 TWD 37.01 TWD 61
Multiples
P/E Multiple 29.07 TWD 38.76 TWD 48.45 TWD 63
P/S Multiple 17.19 TWD 22.92 TWD 28.65 TWD 58
P/B Multiple 25.65 TWD 34.20 TWD 42.75 TWD 55
EV/EBIT 0.6500 TWD 3.34 TWD 6.03 TWD 53
EV/EBITDA 2.11 TWD 5.29 TWD 8.47 TWD 54
EV/Revenue 1.90 TWD 4.70 TWD 43
Asset-Based
NCAV (Graham) 9.50 TWD 12.73 TWD 19.00 TWD 50
Growth DCF
Growth DCF 25.53 TWD 47.15 TWD 82.17 TWD 80
Rev-Margin DCF 7.74 TWD 13.93 TWD 21.66 TWD 74
Economic Profit
Residual Income 17.41 TWD 19.80 TWD 30.75 TWD 76
Growth Earnings
Growth-Adj P/E 23.06 TWD 32.94 TWD 42.82 TWD 68

Widest divergence: Growth Earnings (32.94 TWD) versus Multiples (5.29 TWD). Highest evidence: Growth DCF (80).

Key figures & financial health

Revenue (TTM) 19.4B TWD
Revenue growth (YoY) +598%
Net margin 15.4%
Return on equity 14.5%
Free cash flow 2.2B TWD FY2025
P/E ratio 27.5
More key figures
Operating margin 6.2%
EPS (TTM) 2.37 TWD
Dividend yield 3.8%
EPS growth (YoY) +340%
Net debt 6.9B TWD FY2025

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

Quality Score breakdown

Overall quality 59/100

Of which business quality 60 · Market factors (momentum, volatility) 80

Profitability 41
Margins and returns on capital today
Quality Growth 52
Are margins and returns improving?
Cashflow 86
Earnings quality: real cash, not paper profit
Fin. Strength 59
Balance sheet, leverage, solvency risk
Investment 55
Disciplined investing over empire-building
Low Volatility 65
Calm price path (market factor)
Momentum 97
Price trend over the last 3–12 months (market factor)
52W Momentum 67
Distance to the 52-week high (market factor)
Net Issuance 64
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

Taiwan Cogeneration Corporation, together with its subsidiaries, engages in the operation and management of cogeneration plants in Taiwan. It operates through Guantian Cogeneration Plant, and Construction and Consulting Services segments.

Full company description

Taiwan Cogeneration Corporation, together with its subsidiaries, engages in the operation and management of cogeneration plants in Taiwan. It operates through Guantian Cogeneration Plant, and Construction and Consulting Services segments. The company is also involved in the engineering, planning, design, procurement, installation, construction, and financing planning of cogeneration plants; and environmental protection and procurement of fuel for cogeneration systems and related businesses. In addition, it provides cogeneration research and development, and related technical and consultation services; manufactures, assembles, leases, installs, repairs, and sells cogeneration equipment; invests in geothermal, green power, and cogeneration plants; trades in related products; and installs electric equipment. Further, the company undertakes power engineering projects; and engages in power generation activities. Taiwan Cogeneration Corporation was founded in 1992 and is based in Taipei, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Taiwan Cogeneration Corporation reported revenue of 7.6B TWD in FY2025 versus 6.4B TWD in FY2021, a compound +4.4%/yr. Reported net income was 1.8B TWD in FY2025, compounding +18.8%/yr from FY2021.

Growth Quality 79/100
Revenue growth appears healthy and is supported by profitability and cash-flow quality.
Latest Revenue (FY 2025)
7.6B TWD
Avg. growth/yr (3Y)
+12.5%
Avg. growth/yr (5Y)
+4.9%
Avg. growth/yr (22Y)
+3.0%
Revenue +4.4%/yr
FY21 6.4B TWD
FY22 4.7B TWD
FY23 5.3B TWD
FY24 9.1B TWD
FY25 7.6B TWD
Net income +18.8%/yr
FY21 898M TWD
FY22 907M TWD
FY23 1.3B TWD
FY24 1.3B TWD
FY25 1.8B TWD

8926 screens 63% overvalued. Compare with Larsen & Toubro Limited →

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Cite: Fair Value Calculator (2026). "Taiwan Cogeneration Corporation Fair Value". https://www.fairvalue-calculator.com/stock/8926

Peer Group

Engineering & Construction · 837 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 59 · Top 25%
Fair Value upside −63% · Bottom 25%
Return on equity (TTM) 15% · Above median
Return on assets 2% · Below median
Net margin (TTM) 15% · Top 25%
Operating margin (TTM) 6% · Above median
Revenue growth 598% · Top 25%
Dividend yield (TTM) 3.8% · Top 25%
Debt / equity 0.52× · Higher than 75% of peers

Valuation Multiples vs Engineering & Construction median · lower = cheaper

P/E (TTM) 27.5× · Pricier than median
P/B 3.43× · Pricier than 75% of peers
P/S (TTM) 2.80× · Pricier than 75% of peers
P/FCF 0.8× · Cheaper than median
EV/EBITDA 33.3× · Pricier 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 0 · sector 16
FUTURE 100 · sector 18
PAST 58 · sector 26
HEALTH 74 · sector 94
DIVIDEND 75 · sector 33

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

Stock Price Fair Value vs Fair Value
Larsen & Toubro Limited LT ₹3,815 ₹1,994 -48%
Samsung C&T Corporation 028260 346,000 KRW 268,779 KRW -22%
Hyundai Engineering & Construction Co 000720 99,000 KRW 63,993 KRW -35%
United Integrated Services Co 2404 1,250 TWD 925.62 TWD -26%
Samsung E&A Co 028050 42,550 KRW 44,840 KRW +5%
Rail Vikas Nigam Limited RVNL ₹232.67 ₹61.46 -74%
Daewoo Engineering & Construction Co 047040 16,240 KRW 6,507 KRW -60%
NBCC (India) Limited NBCC ₹96.32 ₹48.22 -50%
Cemindia Projects Limited CEMPRO ₹1,330 ₹730.69 -45%
KEPCO Engineering & Construction Company 052690 92,700 KRW 20,172 KRW -78%

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Frequently asked questions

Is Taiwan Cogeneration Corporation (8926) overvalued or undervalued?
As of Jul 21, 2026, our model estimates a fair value of 22.92 TWD versus a price of 62.00 TWD, about −63% (overvalued).
What is the fair value of 8926?
Our model-based fair value for Taiwan Cogeneration Corporation is 22.92 TWD (as of Jul 21, 2026), built from audited fundamentals. The current price is 62.00 TWD.
What is the quality score of 8926?
Taiwan Cogeneration Corporation has a Quality Score of 59/100. 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 Taiwan Cogeneration Corporation (8926)?
Taiwan Cogeneration Corporation reported trailing-twelve-month revenue of about 19.4B TWD (latest available figure, as of Jul 21, 2026).
What is the net profit margin of 8926?
The net profit margin of Taiwan Cogeneration Corporation is about 15.4%, meaning it keeps roughly 15.4% of revenue as net income. Based on the latest reported figures.
Does Taiwan Cogeneration Corporation pay a dividend?
Taiwan Cogeneration Corporation currently shows a dividend yield of about 3.19% 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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