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Ta-Yuan Cogeneration Company (8931) Fair Value & Analysis

Utilities · TW · Market cap 5.2B TWD

TY Ta-Yuan Cogeneration Company 8931 · TWO
Price40.60 TWD
Fair Value26.14 TWD
Upside-35.6%
Quality48/100
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Expensive Growth
Thin margins · 7.5% net margin
Moderate debt · negative free cash flow
3.82% dividend yield
Trails peers (2/13)
Moderate moat 47/100
Evidence: Medium Range 18.30 TWD – 36.64 TWD Share as image

Fair value as of: Jul 23, 2026

From 12 valuation models · updated 18 days ago

Share price −6.9% over the past month.

Below-average quality, and screening another 36% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (36.64 TWD). The favourable scenario is already priced in.
  • Solid but not exceptional quality (48/100) and above fair value, neither a clear bargain nor a standout compounder.
  • A fairly wide model range (18.30 TWD to 36.64 TWD) leaves room in how you read the outcome.
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Price vs Fair Value (5 years)

80.94 TWD 24.10 TWD Fair Value 26.14 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 24.10 TWD – 80.94 TWD · fair‑value band 18.30 TWD – 36.64 TWD · the 40.60 TWD price screens above the 26.14 TWD fair value. Dashed = 300-day average. As of Jul 23, 2026.

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Analysis

Ta-Yuan Cogeneration Company (8931) currently trades at 40.60 TWD, while our model-based Fair Value estimate is 26.14 TWD, implying the stock looks roughly 35.6% overvalued today. The Quality Score stands at 48/100 (below-average quality), in the Utilities 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, Ta-Yuan Cogeneration Company generated revenue of 2.5B TWD at a net margin of 7.5%. Revenue grew 0.2% year over year. It earns a return on equity of 8.7%. Net debt stands at 2.4B TWD. Fundamentals as of Jul 23, 2026

Our scenario range runs from 18.30 TWD (bear case) to 36.64 TWD (bull case); at 40.60 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 26% below its 52-week high, currently below its 200-day average. For context, the median of 10 Utilities peers we cover trades at -27% fair-value upside, at -36%, 8931 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 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 14.83 TWD 16.86 TWD 29.28 TWD 76
ROIC Compounder 0.8600 TWD 3.22 TWD 5.25 TWD 72
Growth-Adj P/E 18.30 TWD 26.14 TWD 33.98 TWD 68
All 12 models by family
Earnings-Based
Graham-Dodd 12.72 TWD 24.66 TWD 30.81 TWD 54
EPV 0.8600 TWD 3.22 TWD 5.25 TWD 59
Multiples
P/E Multiple 25.25 TWD 33.67 TWD 42.09 TWD 63
P/S Multiple 23.85 TWD 31.80 TWD 39.75 TWD 58
P/B Multiple 22.37 TWD 29.82 TWD 37.28 TWD 55
EV/EBIT 10.78 TWD 19.06 TWD 27.34 TWD 53
EV/EBITDA 19.76 TWD 31.03 TWD 42.30 TWD 54
EV/Revenue 6.04 TWD 14.64 TWD 23.25 TWD 43
Asset-Based
NCAV (Graham) 8.28 TWD 11.10 TWD 16.57 TWD 50
Economic Profit
Residual Income 14.83 TWD 16.86 TWD 29.28 TWD 76
ROIC Compounder 0.8600 TWD 3.22 TWD 5.25 TWD 72
Growth Earnings
Growth-Adj P/E 18.30 TWD 26.14 TWD 33.98 TWD 68

Widest divergence: Multiples (29.82 TWD) versus Earnings-Based (3.22 TWD). Highest evidence: Residual Income (76).

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Key figures & financial health

Revenue (TTM) 2.5B TWD
Revenue growth (YoY) +0.2%
Net margin 7.5%
Return on equity 8.7%
Free cash flow −27.1M TWD FY2025
P/E ratio 22.6
More key figures
Operating margin 11.0%
EPS (TTM) 1.87 TWD
Dividend yield 3.8%
EPS growth (YoY) -48.5%
Net debt 2.4B TWD FY2025

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

Quality Score breakdown

Overall quality 48/100

Of which business quality 46 · Market factors (momentum, volatility) 42

Profitability 35
Margins and returns on capital today
Quality Growth 22
Are margins and returns improving?
Cashflow 51
Earnings quality: real cash, not paper profit
Fin. Strength 39
Balance sheet, leverage, solvency risk
Investment 59
Disciplined investing over empire-building
Low Volatility 97
Calm price path (market factor)
Momentum 28
Price trend over the last 3–12 months (market factor)
52W Momentum 4
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

Ta-Yuan Cogeneration Company Ltd. is involved in the cogeneration business in Taiwan. The company engages in the operation and maintenance of equipment, waste removal, incinerator management, and waste solution treatment. It also generates and transfers electricity. The company was incorporated in 1993 and is based in Taoyuan City, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Ta-Yuan Cogeneration Company reported revenue of 2.5B TWD in FY2025 versus 2.0B TWD in FY2021, a compound +5.5%/yr. Reported net income was 229M TWD in FY2025, compounding +7.6%/yr from FY2021.

Growth Quality 27/100
The company is growing, but growth may require heavy reinvestment or weak cash conversion.
Latest Revenue (FY 2025)
2.5B TWD
Latest YoY
−1.7%
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.
−4.7%
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.
+6.1%
Avg. growth/yr (8Y) 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.
+5.4%
Revenue +5.5%/yr
FY21 2.0B TWD
FY22 2.9B TWD
FY23 2.7B TWD
FY24 2.5B TWD
FY25 2.5B TWD
Net income +7.6%/yr
FY21 170M TWD
FY22 368M TWD
FY23 283M TWD
FY24 284M TWD
FY25 229M TWD

8931 screens 36% overvalued. Compare with NextEra Energy, Inc →

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Cite: Fair Value Calculator (2026). "Ta-Yuan Cogeneration Company Fair Value". https://www.fairvalue-calculator.com/stock/8931

Peer Group

Utilities - Regulated Electric · 154 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 48 · Above median
Fair Value upside −36% · Below median
Return on equity (TTM) 9% · Below median
Return on assets 3% · Below median
Net margin (TTM) 7% · Below median
Operating margin (TTM) 11% · Below median
Revenue growth 0% · Below median
Dividend yield (TTM) 3.8% · Above median
Debt / equity 1.02× · Higher than median

Valuation Multiples vs Utilities - Regulated Electric median · lower = cheaper

P/E (TTM) 22.6× · Pricier than median
P/B 2.55× · Pricier than 75% of peers
P/S (TTM) 2.09× · Pricier than median
EV/EBITDA 13.3× · 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 7
FUTURE 1 · sector 32
PAST 35 · sector 39
HEALTH 49 · sector 54
DIVIDEND 76 · sector 56

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 Utilities - Regulated Electric stocks, each showing price versus our Fair Value estimate (as of Jul 23, 2026).

Stock Price Fair Value vs Fair Value
NextEra Energy, Inc NEE $88.80 $32.94 -63%
The Southern Company SO $95.61 $61.06 -36%
Duke Energy Corporation DUK $126.11 $97.11 -23%
National Grid plc NGG 61,175 ARS 44,377 ARS -27%
American Electric Power Company AEP $132.50 $79.33 -40%
Dominion Energy, Inc D $70.08 $46.92 -33%
NTPC Limited NTPC ₹341.85 ₹377.16 +10%
CEZ, a. s. CEZ 232.40 PLN 159.33 PLN -31%
Power Grid Corporation POWERGRID ₹283.55 ₹252.77 -11%
China National Nuclear Power Co 601985 ¥8.91 ¥7.69 -14%

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Frequently asked questions

Is Ta-Yuan Cogeneration Company (8931) overvalued or undervalued?
As of Jul 23, 2026, our model estimates a fair value of 26.14 TWD versus a price of 40.60 TWD, about −36% (overvalued).
What is the fair value of 8931?
Our model-based fair value for Ta-Yuan Cogeneration Company is 26.14 TWD (as of Jul 23, 2026), built from audited fundamentals. The current price is 40.60 TWD.
What is the quality score of 8931?
Ta-Yuan Cogeneration Company has a Quality Score of 48/100. 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 Ta-Yuan Cogeneration Company (8931)?
Ta-Yuan Cogeneration Company reported trailing-twelve-month revenue of about 2.5B TWD (latest available figure, as of Jul 23, 2026).
What is the net profit margin of 8931?
The net profit margin of Ta-Yuan Cogeneration Company is about 7.5%, meaning it keeps roughly 7.5% of revenue as net income. Based on the latest reported figures.
Does Ta-Yuan Cogeneration Company pay a dividend?
Ta-Yuan Cogeneration Company currently shows a dividend yield of about 3.75% 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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