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Pou Chen Corporation (9904) Fair Value & Analysis

Consumer Cyclical · TW · Market cap 72.5B TWD

PC Pou Chen Corporation 9904 · TW
Price23.90 TWD
Fair Value69.62 TWD
Upside+191.3%
Quality48/100
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Weak Growth
Thin margins · 5.7% net margin
Low debt · generates free cash flow
5.34% dividend yield
Ranks above peers (9/15)
Narrow moat 38/100
Evidence: Medium Range 48.84 TWD – 87.03 TWD Share as image

Fair value as of: Jul 21, 2026

From 26 valuation models · updated 19 days ago

Share price −1.6% over the past month.

Below-average quality, screening 191% undervalued on our models.

What matters now

  • The price is below even our cautious bear case (48.84 TWD). The market is more pessimistic than our downside scenario.
  • Solid quality (48/100) at a price below fair value, the discount is the argument here, not the business quality.
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Price vs Fair Value (5 years)

39.60 TWD 22.05 TWD Fair Value 69.62 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 22.05 TWD – 39.60 TWD · fair‑value band 48.84 TWD – 87.03 TWD · the 23.90 TWD price screens below the 69.62 TWD fair value. Dashed = 300-day average. As of Jul 21, 2026.

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Analysis

Pou Chen Corporation (9904) currently trades at 23.90 TWD, while our model-based Fair Value estimate is 69.62 TWD, implying the stock looks roughly 191.3% undervalued today. The Quality Score stands at 48/100 (below-average quality), in the Consumer Cyclical 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: medium), always confirm before acting.

Over the trailing twelve months, Pou Chen Corporation generated revenue of 247B TWD at a net margin of 5.7%. Revenue declined 5.9% year over year. It earns a return on equity of 8.6%. Net debt stands at 56.7B TWD. Fundamentals as of Jul 21, 2026

Our scenario range runs from 48.84 TWD (bear case) to 87.03 TWD (bull case); at 23.90 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 30% below its 52-week high, currently below its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at 0% fair-value upside, at 191%, 9904 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 BearBaseBull Evidence
Highest evidence
Growth DCF 38.98 TWD 57.71 TWD 83.89 TWD 80
Residual Income 40.54 TWD 43.94 TWD 54.61 TWD 76
Rev-Margin DCF 33.09 TWD 52.85 TWD 74.84 TWD 74
All 26 models by family
DCF Models
FCF DCF 38.01 TWD 58.66 TWD 89.10 TWD 38
Owner Earnings 48.91 TWD 75.00 TWD 113.45 TWD 31
5Y Revenue Exit 33.09 TWD 52.53 TWD 76.76 TWD 39
5Y EBITDA Exit 51.72 TWD 86.51 TWD 126.28 TWD 41
5Y P/E Exit 49.72 TWD 82.85 TWD 116.76 TWD 38
10Y Revenue Exit 33.46 TWD 51.40 TWD 74.30 TWD 36
10Y EBITDA Exit 46.27 TWD 74.67 TWD 111.22 TWD 37
10Y P/E Exit 45.01 TWD 72.17 TWD 104.12 TWD 35
Earnings-Based
Graham-Dodd 27.85 TWD 75.76 TWD 99.32 TWD 54
Lynch FV 14.94 TWD 21.34 TWD 27.74 TWD 50
PEG = 1.0 14.94 TWD 21.34 TWD 27.74 TWD 46
EPV 21.65 TWD 25.83 TWD 29.49 TWD 59
Dividend Discount
Gordon GGM 15.61 TWD 32.45 TWD 51.49 TWD 70
DDM Multi-Stage 15.61 TWD 24.40 TWD 33.74 TWD 61
Multiples
P/E Multiple 67.57 TWD 90.10 TWD 112.62 TWD 63
P/S Multiple 52.22 TWD 69.62 TWD 87.03 TWD 58
P/B Multiple 52.22 TWD 69.62 TWD 87.03 TWD 55
EV/EBIT 49.61 TWD 67.30 TWD 84.99 TWD 53
EV/EBITDA 67.66 TWD 91.36 TWD 115.06 TWD 54
EV/Revenue 32.32 TWD 47.65 TWD 62.98 TWD 43
Asset-Based
NCAV (Graham) 23.91 TWD 32.04 TWD 47.81 TWD 50
Growth DCF
Growth DCF 38.98 TWD 57.71 TWD 83.89 TWD 80
Rev-Margin DCF 33.09 TWD 52.85 TWD 74.84 TWD 74
Economic Profit
Residual Income 40.54 TWD 43.94 TWD 54.61 TWD 76
ROIC Compounder 21.65 TWD 25.83 TWD 29.49 TWD 72
Growth Earnings
Growth-Adj P/E 53.23 TWD 76.04 TWD 98.85 TWD 68

Widest divergence: Growth Earnings (76.04 TWD) versus Earnings-Based (21.34 TWD). Highest evidence: Growth DCF (80).

Key figures & financial health

Revenue (TTM) 247B TWD
Revenue growth (YoY) -5.9%
Net margin 5.7%
Return on equity 8.6%
Free cash flow 11.1B TWD FY2025
P/E ratio 6.0
More key figures
Operating margin 3.2%
EPS (TTM) 4.08 TWD
Dividend yield 5.3%
EPS growth (YoY) +1,792%
Net debt 56.7B TWD FY2025

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

Quality Score breakdown

Overall quality 48/100

Of which business quality 47 · Market factors (momentum, volatility) 45

Profitability 36
Margins and returns on capital today
Quality Growth 16
Are margins and returns improving?
Cashflow 45
Earnings quality: real cash, not paper profit
Fin. Strength 41
Balance sheet, leverage, solvency risk
Investment 75
Disciplined investing over empire-building
Low Volatility 97
Calm price path (market factor)
Momentum 29
Price trend over the last 3–12 months (market factor)
52W Momentum 12
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

Pou Chen Corporation designs, manufactures, and sells various shoes in Taiwan and internationally. It offers athletic, casual footwear, outdoor shoes, sports apparel and accessories; operates entertainment and resort; imports and exports shoe related materials; operates of land demarcation; leases and sells real estate, hotel operation; and invests in …

Full company description

Pou Chen Corporation designs, manufactures, and sells various shoes in Taiwan and internationally. It offers athletic, casual footwear, outdoor shoes, sports apparel and accessories; operates entertainment and resort; imports and exports shoe related materials; operates of land demarcation; leases and sells real estate, hotel operation; and invests in footwear, electronic, and peripheral products. The company also engages in retail of sporting goods and brand licensing; personal, property, and casualty insurance agency; and construction businesses. Pou Chen Corporation was founded in 1969 and is headquartered in Taichung, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Pou Chen Corporation reported revenue of 251B TWD in FY2025 versus 240B TWD in FY2021, a compound +1.2%/yr. Reported net income was 12.1B TWD in FY2025, compounding −4.4%/yr from FY2021.

Growth Quality 40/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
251B TWD
Latest YoY
−4.7%
Avg. growth/yr (3Y)
−2.0%
Avg. growth/yr (5Y)
+0.1%
Avg. growth/yr (25Y)
+12.1%
Revenue +1.2%/yr
FY21 240B TWD
FY22 267B TWD
FY23 247B TWD
FY24 264B TWD
FY25 251B TWD
Net income −4.4%/yr
FY21 14.4B TWD
FY22 12.6B TWD
FY23 10.6B TWD
FY24 16.0B TWD
FY25 12.1B TWD

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Cite: Fair Value Calculator (2026). "Pou Chen Corporation Fair Value". https://www.fairvalue-calculator.com/stock/9904

Peer Group

Footwear & Accessories · 94 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 · Below median
Fair Value upside +191% · Top 25%
Return on equity (TTM) 9% · Above median
Return on assets 2% · Below median
Net margin (TTM) 6% · Above median
Operating margin (TTM) 3% · Below median
Revenue growth -6% · Below median
Dividend yield (TTM) 5.3% · Top 25%
Debt / equity 0.27× · Higher than 75% of peers

Valuation Multiples vs Footwear & Accessories median · lower = cheaper

P/E (TTM) 6.0× · Cheaper than 75% of peers
P/B 0.51× · Cheaper than 75% of peers
P/S (TTM) 0.29× · Cheaper than median
P/FCF 0.2× · Cheaper than 75% of peers
EV/EBITDA 4.3× · Cheaper than 75% of peers
PEG 1.53× · Pricier 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 4
FUTURE 0 · sector 0
PAST 34 · sector 23
HEALTH 87 · sector 97
DIVIDEND 100 · sector 41

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

Stock Price Fair Value vs Fair Value
NIKE, Inc NKE $44.37 $35.63 -20%
adidas AG 1ADS €165.00 €65.71 -60%
Deckers Outdoor Corporation DECK $106.49 $125.16 +18%
On Holding ONON $38.20 $17.64 -54%
Zhejiang China Commodities City Group 600415 ¥12.11 ¥13.03 +8%
Birkenstock Holding BIRK $44.36 $44.14 -0%
Crocs, Inc CROX $138.91 $203.65 +47%
Huali Industrial Group 300979 ¥31.10 ¥54.71 +76%
PUMA SE PUM €29.31 €10.57 -64%
Steven Madden, Ltd SHOO $43.26 $11.69 -73%

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Frequently asked questions

Is Pou Chen Corporation (9904) overvalued or undervalued?
As of Jul 21, 2026, our model estimates a fair value of 69.62 TWD versus a price of 23.90 TWD, about +191% (undervalued).
What is the fair value of 9904?
Our model-based fair value for Pou Chen Corporation is 69.62 TWD (as of Jul 21, 2026), built from audited fundamentals. The current price is 23.90 TWD.
What is the quality score of 9904?
Pou Chen Corporation 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 Pou Chen Corporation (9904)?
Pou Chen Corporation reported trailing-twelve-month revenue of about 247B TWD (latest available figure, as of Jul 21, 2026).
What is the net profit margin of 9904?
The net profit margin of Pou Chen Corporation is about 5.7%, meaning it keeps roughly 5.7% of revenue as net income. Based on the latest reported figures.
Does Pou Chen Corporation pay a dividend?
Pou Chen Corporation currently shows a dividend yield of about 4.94% 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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