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GLOBAL TESTING CORPORATION LTD (AYN) Fair Value & Analysis

Technology · SG · Market cap 40.4M SGD

GT GLOBAL TESTING CORPORATION LTD AYN · SG
Price1.21 SGD
Fair Value3.25 SGD
Upside+168.6%
Quality67/100
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Healthy Growth
Thin margins · 8.3% net margin
generates free cash flow
Ranks above peers (9/13)
Narrow moat 37/100
Evidence: High Range 2.44 SGD – 4.06 SGD Share as image

Fair value as of: Aug 13, 2026

From 26 valuation models · updated 4 days ago

Fair value updated Aug 13, 2026, revised from 2.32 SGD to 3.25 SGD (+40.1%) since Aug 9, 2026. Share price +0.8% over the past month.

A solid business, screening 169% undervalued on our models.

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What matters now

  • The price is below even our cautious bear case (2.44 SGD). The market is more pessimistic than our downside scenario.
  • Solid quality (67/100) 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)

1.57 SGD 0.2148 SGD Fair Value 3.25 SGD May 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Aug 13, 2026.

How to read this chart

60‑month range 0.2148 SGD – 1.57 SGD · fair‑value band 2.44 SGD – 4.06 SGD · the 1.21 SGD price screens below the 3.25 SGD fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Aug 13, 2026.

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Analysis

GLOBAL TESTING CORPORATION LTD (AYN) currently trades at 1.21 SGD, while our model-based Fair Value estimate is 3.25 SGD, implying the stock looks roughly 168.6% undervalued today. The Quality Score stands at 67/100 (solid quality), in the Technology 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, GLOBAL TESTING CORPORATION LTD generated revenue of 46.4M SGD at a net margin of 8.3%. Revenue grew 3.4% year over year. It earns a return on equity of 7.8%. The stock trades on a trailing P/E of 8.1. Fundamentals as of Aug 13, 2026

Our scenario range runs from 2.44 SGD (bear case) to 4.06 SGD (bull case); at 1.21 SGD, 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 23% below its 52-week high and 22% above its 52-week low, currently below its 200-day average. For context, the median of 10 Technology peers we cover trades at -72% fair-value upside, at 169%, AYN 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 1.13 SGD 1.15 SGD 1.10 SGD 76
Growth DCF 2.12 SGD 2.54 SGD 3.01 SGD 72
Gordon GGM 0.1300 SGD 0.2300 SGD 0.2900 SGD 70
All 26 models by family
DCF Models
FCF DCF 2.11 SGD 2.59 SGD 3.15 SGD 38
Owner Earnings 1.58 SGD 1.87 SGD 2.21 SGD 31
5Y Revenue Exit 2.00 SGD 2.59 SGD 3.31 SGD 39
5Y EBITDA Exit 3.37 SGD 5.08 SGD 7.04 SGD 41
5Y P/E Exit 2.54 SGD 3.58 SGD 4.63 SGD 38
10Y Revenue Exit 2.01 SGD 2.50 SGD 3.11 SGD 36
10Y EBITDA Exit 2.77 SGD 3.96 SGD 5.49 SGD 37
10Y P/E Exit 2.33 SGD 3.08 SGD 3.95 SGD 35
Earnings-Based
Graham-Dodd 0.7900 SGD 2.16 SGD 2.84 SGD 54
Lynch FV 0.4300 SGD 0.6100 SGD 0.8000 SGD 50
PEG = 1.0 0.4300 SGD 0.6100 SGD 0.8000 SGD 46
EPV 1.52 SGD 1.62 SGD 1.69 SGD 59
Dividend Discount
Gordon GGM 0.1300 SGD 0.2300 SGD 0.2900 SGD 70
DDM Multi-Stage 0.1300 SGD 0.1900 SGD 0.2400 SGD 61
Multiples
P/E Multiple 2.44 SGD 3.25 SGD 4.06 SGD 63
P/S Multiple 1.48 SGD 1.97 SGD 2.46 SGD 58
P/B Multiple 1.48 SGD 1.97 SGD 2.46 SGD 55
EV/EBIT 3.19 SGD 4.00 SGD 4.81 SGD 53
EV/EBITDA 4.88 SGD 6.25 SGD 7.63 SGD 54
EV/Revenue 1.98 SGD 2.51 SGD 3.04 SGD 43
Asset-Based
NCAV (Graham) 0.7700 SGD 1.03 SGD 1.54 SGD 50
Growth DCF
Growth DCF 2.12 SGD 2.54 SGD 3.01 SGD 72
Rev-Margin DCF 2.00 SGD 2.60 SGD 3.28 SGD 67
Economic Profit
Residual Income 1.13 SGD 1.15 SGD 1.10 SGD 76
ROIC Compounder 1.52 SGD 1.64 SGD 1.77 SGD 67
Growth Earnings
Growth-Adj P/E 1.89 SGD 2.70 SGD 3.51 SGD 68

Widest divergence: Growth Earnings (2.70 SGD) versus Dividend Discount (0.1900 SGD). Highest evidence: Residual Income (76).

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Key figures & financial health

Revenue (TTM) 46.4M SGD
Revenue growth (YoY) +3.4%
Net margin 8.3%
Return on equity 7.8%
Free cash flow 5.6M SGD FY2025
P/E ratio 8.1
More key figures
Operating margin 6.8%
EPS (TTM) 0.1500 SGD
EPS growth (YoY) -82.0%

Figures from reported company fundamentals · as of Aug 13, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 67/100

Of which business quality 69 · Market factors (momentum, volatility) 47

Profitability 41
Margins and returns on capital today
Quality Growth 53
Are margins and returns improving?
Cashflow 66
Earnings quality: real cash, not paper profit
Fin. Strength 100
Balance sheet, leverage, solvency risk
Investment 61
Disciplined investing over empire-building
Low Volatility 63
Calm price path (market factor)
Momentum 38
Price trend over the last 3–12 months (market factor)
52W Momentum 46
Distance to the 52-week high (market factor)
Net Issuance 94
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

Global Testing Corporation Limited, an investment holding company, provides semiconductor testing services in Taiwan, the Republic of China, Japan, the United States, Singapore, Thailand, and internationally.

Full company description

Global Testing Corporation Limited, an investment holding company, provides semiconductor testing services in Taiwan, the Republic of China, Japan, the United States, Singapore, Thailand, and internationally. The company offers testing services, such as wafer sorting and final testing for logic and mixed signal semiconductors used in consumer electronics and communication devices. It provides test program development, conversion, and optimization services; and load board and probe card design services, as well as leases its testers to its customers for trial and pilot testing purposes on an ad-hoc basis. Global Testing Corporation Limited was founded in 1997 and is headquartered in Hsinchu City, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

GLOBAL TESTING CORPORATION LTD reported revenue of 46.4M SGD in FY2025 versus 38.7M SGD in FY2021, a compound +4.6%/yr. Reported net income was 3.9M SGD in FY2025, compounding −19.9%/yr from FY2021.

Growth Quality 90/100
Revenue growth appears healthy and is supported by profitability and cash-flow quality.
Latest Revenue (FY 2025)
46.4M SGD
Latest YoY
+11.7%
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.
+0.0%
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.
+15.2%
Avg. growth/yr (12Y) 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.
+2.1%
Revenue +4.6%/yr
FY21 38.7M SGD
FY22 46.4M SGD
FY23 40.6M SGD
FY24 41.5M SGD
FY25 46.4M SGD
Net income −19.9%/yr
FY21 9.4M SGD
FY22 11.2M SGD
FY23 3.4M SGD
FY24 5.1M SGD
FY25 3.9M SGD

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Cite: Fair Value Calculator (2026). "GLOBAL TESTING CORPORATION LTD Fair Value". https://www.fairvalue-calculator.com/stock/AYN

Peer Group

Semiconductor Equipment & Materials · 208 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 67 · Top 25%
Fair Value upside +169% · Top 25%
Return on equity (TTM) 8% · Above median
Return on assets 5% · Above median
Net margin (TTM) 8% · Below median
Operating margin (TTM) 7% · Below median
Revenue growth 3% · Below median
Dividend yield (TTM) 1.6% · Above median

Valuation Multiples vs Semiconductor Equipment & Materials median · lower = cheaper

P/E (TTM) 8.1× · Cheaper than 75% of peers
P/B 0.62× · Cheaper than 75% of peers
P/S (TTM) 0.68× · Cheaper than 75% of peers
P/FCF 5.6× · Pricier than median
EV/EBITDA 0.7× · Cheaper 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 100 · sector 0
FUTURE 17 · sector 59
PAST 31 · sector 31
HEALTH 0 · sector 96
DIVIDEND 32 · sector 18

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 Semiconductor Equipment & Materials stocks, each showing price versus our Fair Value estimate (as of Aug 13, 2026).

Stock Price Fair Value vs Fair Value
ASML Holding ASML C$46.39 C$21.15 -54%
Applied Materials, Inc AMAT $548.15 $183.10 -67%
Lam Research Corporation LRCX $326.11 $91.80 -72%
KLA Corporation KLAC $200.47 $74.58 -63%
NAURA Technology Group 002371 ¥760.00 ¥205.30 -73%
Advanced Micro-Fabrication Equipment Inc 688012 ¥380.95 ¥55.05 -86%
Hon. Precision, Inc 7769 6,480 TWD 1,804 TWD -72%
MPI Corporation 6223 6,495 TWD 738.64 TWD -89%
HANMI Semiconductor Co 042700 217,500 KRW 47,976 KRW -78%
Wonik IPS Co 240810 120,000 KRW 36,380 KRW -70%

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Frequently asked questions

Is GLOBAL TESTING CORPORATION LTD (AYN) overvalued or undervalued?
As of Aug 13, 2026, our model estimates a fair value of 3.25 SGD versus a price of 1.21 SGD, about +169% (undervalued).
What is the fair value of AYN?
Our model-based fair value for GLOBAL TESTING CORPORATION LTD is 3.25 SGD (as of Aug 13, 2026), built from audited fundamentals. The current price is 1.21 SGD.
What is the quality score of AYN?
GLOBAL TESTING CORPORATION LTD has a Quality Score of 67/100. 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 GLOBAL TESTING CORPORATION LTD (AYN)?
GLOBAL TESTING CORPORATION LTD reported trailing-twelve-month revenue of about 46.4M SGD (latest available figure, as of Aug 13, 2026).
What is the net profit margin of AYN?
The net profit margin of GLOBAL TESTING CORPORATION LTD is about 8.3%, meaning it keeps roughly 8.3% of revenue as net income. Based on the latest reported figures.

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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