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S&S Tech Corporation (101490) Fair Value & Analysis

Technology · KR · Market cap 922B KRW

SS S&S Tech Corporation 101490 · KQ
Price44,500 KRW
Fair Value60,781 KRW
Upside+36.6%
Quality59/100
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Expensive Growth
Solidly profitable · 13.5% net margin
Low debt · negative free cash flow
0.31% dividend yield
Ranks above peers (5/8)
Moderate moat 53/100
Evidence: Medium Range 45,422 KRW – 76,139 KRW Share as image

Fair value as of: Aug 13, 2026

From 15 valuation models · updated yesterday

Fair value updated Aug 13, 2026, revised from 46,799 KRW to 60,781 KRW (+29.9%) since Jul 20, 2026. Share price −6.9% over the past month.

A solid business, screening 37% undervalued on our models.

What matters now

  • The price is below even our cautious bear case (45,422 KRW). The market is more pessimistic than our downside scenario.
  • Solid quality (59/100) 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)

105,100 KRW 18,217 KRW Fair Value 60,781 KRW Mar 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 18,217 KRW – 105,100 KRW · fair‑value band 45,422 KRW – 76,139 KRW · the 44,500 KRW price screens below the 60,781 KRW fair value. Dashed = 300-day average. As of Aug 13, 2026.

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Analysis

S&S Tech Corporation (101490) currently trades at 44,500 KRW, while our model-based Fair Value estimate is 60,781 KRW, implying the stock looks roughly 36.6% undervalued today. The Quality Score stands at 59/100 (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: medium), always confirm before acting.

Over the trailing twelve months, S&S Tech Corporation generated revenue of 119B KRW at a net margin of 13.5%. Revenue grew 31.7% year over year. Net debt stands at 12.5B KRW. Fundamentals as of Aug 13, 2026

Our scenario range runs from 45,422 KRW (bear case) to 76,139 KRW (bull case); at 44,500 KRW, 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 59% below its 52-week high and 20% above its 52-week low, currently below its 200-day average. For context, the median of 10 Technology peers we cover trades at -56% fair-value upside, at 37%, 101490 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 21,065 KRW 27,952 KRW 120,093 KRW 76
ROIC Compounder 32,111 KRW 46,609 KRW 65,861 KRW 72
Growth-Adj P/E 61,532 KRW 87,903 KRW 114,274 KRW 68
All 15 models by family
DCF Models
Owner Earnings 9,905 KRW 18,310 KRW 35,774 KRW 31
Earnings-Based
Graham-Dodd 20,726 KRW 130,056 KRW 181,657 KRW 54
Lynch FV 37,487 KRW 53,552 KRW 69,618 KRW 50
PEG = 1.0 37,487 KRW 53,552 KRW 69,618 KRW 46
EPV 26,553 KRW 30,740 KRW 34,462 KRW 59
Multiples
P/E Multiple 64,007 KRW 85,342 KRW 106,678 KRW 63
P/S Multiple 38,861 KRW 51,815 KRW 64,769 KRW 58
P/B Multiple 38,861 KRW 51,815 KRW 64,769 KRW 55
EV/EBIT 50,279 KRW 66,097 KRW 81,914 KRW 53
EV/EBITDA 48,902 KRW 64,261 KRW 79,619 KRW 54
EV/Revenue 26,817 KRW 37,098 KRW 47,379 KRW 43
Asset-Based
NCAV (Graham) 7,927 KRW 10,623 KRW 15,855 KRW 50
Economic Profit
Residual Income 21,065 KRW 27,952 KRW 120,093 KRW 76
ROIC Compounder 32,111 KRW 46,609 KRW 65,861 KRW 72
Growth Earnings
Growth-Adj P/E 61,532 KRW 87,903 KRW 114,274 KRW 68

Widest divergence: Growth Earnings (87,903 KRW) versus Asset-Based (10,623 KRW). Highest evidence: Residual Income (76).

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Key figures & financial health

Revenue (TTM) 119B KRW
Revenue growth (YoY) +31.7%
Net margin 13.5%
Return on equity 1,441%
Free cash flow −17.6B KRW FY2025
Operating margin 13.9%
More key figures
Dividend yield 0.3%
EPS growth (YoY) +174%
Net debt 12.5B KRW FY2019

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

Quality Score breakdown

Overall quality 59/100

Of which business quality 60 · Market factors (momentum, volatility) 11

Profitability 66
Margins and returns on capital today
Quality Growth 80
Are margins and returns improving?
Cashflow 22
Earnings quality: real cash, not paper profit
Fin. Strength 92
Balance sheet, leverage, solvency risk
Investment 5
Disciplined investing over empire-building
Low Volatility 11
Calm price path (market factor)
Momentum 9
Price trend over the last 3–12 months (market factor)
52W Momentum 14
Distance to the 52-week high (market factor)
Net Issuance 85
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

S&S Tech Corporation manufactures and sells blank masks worldwide. Its products are used for manufacturing semiconductors and flat panel display. The company was founded in 2001 and is headquartered in Daegu, South Korea.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

S&S Tech Corporation reported revenue of 244B KRW in FY2025 versus 98.8B KRW in FY2021, a compound +25.3%/yr. Reported net income was 58.3B KRW in FY2025, compounding +50.0%/yr from FY2021.

Growth Quality 62/100
The company is growing, but growth may require heavy reinvestment or weak cash conversion.
Latest Revenue (FY 2025)
244B KRW
Latest YoY
+38.5%
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.
+25.4%
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.
+22.8%
Avg. growth/yr (14Y) 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.
+11.9%
Revenue +25.3%/yr
FY21 98.8B KRW
FY22 124B KRW
FY23 150B KRW
FY24 176B KRW
FY25 244B KRW
Net income +50.0%/yr
FY21 11.5B KRW
FY22 17.5B KRW
FY23 25.9B KRW
FY24 30.5B KRW
FY25 58.3B KRW

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Cite: Fair Value Calculator (2026). "S&S Tech Corporation Fair Value". https://www.fairvalue-calculator.com/stock/101490

Peer Group

Semiconductors & Semiconductor Equipment · 50 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 · Below median
Fair Value upside +35% · Top 25%
Return on assets 5% · Above median
Net margin (TTM) 13% · Above median
Operating margin (TTM) 14% · Above median
Revenue growth 32% · Above median
Dividend yield (TTM) 0.3% · Bottom 25%
Debt / equity 0.09× · Higher 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 81 · sector 3
FUTURE 100 · sector 94
PAST 0 · sector 100
HEALTH 96 · sector 99
DIVIDEND 6 · sector 21

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

Stock Price Fair Value vs Fair Value
TES Co 095610 145,900 KRW 57,543 KRW -61%
Eugene Technology Co 084370 129,200 KRW 47,495 KRW -63%
TSE Co 131290 250,000 KRW 83,925 KRW -66%
ISC Co 095340 159,800 KRW 61,198 KRW -62%
PSK HOLDINGS Inc 031980 108,100 KRW 58,508 KRW -46%
Jeju Semiconductor Corp 080220 87,000 KRW 23,830 KRW -73%
Tokai Carbon Korea Co 064760 229,000 KRW 154,525 KRW -33%
HANA Micron Inc 067310 36,650 KRW 16,102 KRW -56%
RFHIC Corporation 218410 54,000 KRW 29,096 KRW -46%
Global Standard Technology, Limited 083450 50,500 KRW 59,982 KRW +19%

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Frequently asked questions

Is S&S Tech Corporation (101490) overvalued or undervalued?
As of Aug 13, 2026, our model estimates a fair value of 60,781 KRW versus a price of 44,500 KRW, about +37% (undervalued).
What is the fair value of 101490?
Our model-based fair value for S&S Tech Corporation is 60,781 KRW (as of Aug 13, 2026), built from audited fundamentals. The current price is 44,500 KRW.
What is the quality score of 101490?
S&S Tech 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 S&S Tech Corporation (101490)?
S&S Tech Corporation reported trailing-twelve-month revenue of about 119B KRW (latest available figure, as of Aug 13, 2026).
What is the net profit margin of 101490?
The net profit margin of S&S Tech Corporation is about 13.5%, meaning it keeps roughly 13.5% of revenue as net income. Based on the latest reported figures.
Does S&S Tech Corporation pay a dividend?
S&S Tech Corporation currently shows a dividend yield of about 0.31% relative to its recent price (as of Aug 13, 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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