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Gold Circuit Electronics Ltd (2368) Fair Value & Analysis

Technology · TW · Market cap 543B TWD (≈ $17.1B) · ISIN TW0002368008

What is Gold Circuit Electronics Ltd really worth?

GC Gold Circuit Electronics Ltd 2368 · TW
Price1,100 TWD
Fair Value405.62 TWD
Upside−63.1%
Quality59/100

A solid business, but trading 171% above our fair value of 405.62 TWD.

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Strengths

Solidly profitable · 16.9% net margin
Wide moat 82/100

Risks

!Expensive Growth (revenue 5y +20.7 %/yr)
!Low debt · negative free cash flow
!Mixed vs. peers (7/14)
!Evidence only medium, so the estimate is less certain
!Weak on dividend: 18 out of 100

For context

·0.91% dividend yield
Evidence: Medium Range 283.93 TWD – 665.30 TWD

Fair value as of: Aug 19, 2026

From 17 valuation models · updated 17 days ago

Share price +26.1% over the past month.

What runs behind every stock

69 individual criteria per stock, every one traceable See the method →

What matters now

  • The price sits above even our optimistic bull case (665.30 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.
  • A fairly wide model range (283.93 TWD to 665.30 TWD) leaves room in how you read the outcome.

Price vs Fair Value (5 years)

1,484 TWD 10.93 TWD Fair Value 405.62 TWD Mar 2021 Sep 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Aug 19, 2026.

How to read this chart

60‑month range 10.93 TWD – 1,484 TWD · fair‑value band 283.93 TWD – 665.30 TWD · the 1,100 TWD price screens above the 405.62 TWD fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Aug 19, 2026.

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Analysis

Gold Circuit Electronics Ltd (2368) currently trades at 1,100 TWD, while our model-based Fair Value estimate is 405.62 TWD, implying the stock looks roughly 171.2% overvalued today. The Quality Score stands at 59/100 (solid quality), in the Technology sector. Bull case: the Growth Earnings group reads highest at a median of 405.62 TWD per share, and 0 of the 17 models we run sit above the 1,100 TWD price. Bear case: the Asset-Based group reads lowest at 44.39 TWD, and 17 of the 17 models stay below the price. Evidence for this calculation is medium.

Over the trailing twelve months, Gold Circuit Electronics Ltd generated revenue of 67.3B TWD at a net margin of 16.9%. Revenue grew 60.1% year over year. It earns a return on equity of 41.1%. The balance sheet holds a net cash position of 41.3M TWD. Fundamentals as of Aug 19, 2026

Our scenario range runs from 283.93 TWD (bear case) to 665.30 TWD (bull case); at 1,100 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 last reported earnings sit well below what analysts expect (earnings in transition, for example after write-downs or an earnings dip); whether the stock is cheap or expensive hinges on the expected recovery actually arriving. Read the fair value with that caveat. The share trades about 28% below its 52-week high and 337% above its 52-week low, currently above its 200-day average. For context, the median of 10 Technology peers we cover trades at −62% fair-value upside, at −63%, 2368 screens richer than that median.

Fair Value models

This estimate rests on fiscal year 2025 figures, and about 8 months have passed since. In that time the company retained roughly 6.11 TWD per share, which is 1.5 % of the fair value. The fair value deliberately does not add this in: the models value reported figures, not a projection.

Each model estimates fair value its own way; the Fair Value above is the evidence-weighted, family-balanced 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. Every input is real reported data, nothing guessed.

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
Owner Earnings 120.53 TWD 206.97 TWD 360.22 TWD 74
EPV 199.86 TWD 232.95 TWD 262.36 TWD 74
ROIC Compounder 220.48 TWD 284.65 TWD 363.27 TWD 72
All 17 models by family
DCF Models
Owner Earnings 120.53 TWD 206.97 TWD 360.22 TWD 74
Earnings-Based
Graham-Dodd 129.26 TWD 557.21 TWD 761.61 TWD 64
Lynch FV 142.91 TWD 204.15 TWD 265.40 TWD 61
PEG = 1.0 142.91 TWD 204.15 TWD 265.40 TWD 57
EPV 199.86 TWD 232.95 TWD 262.36 TWD 74
Dividend Discount
Gordon GGM 55.58 TWD 121.34 TWD 204.16 TWD 65
DDM Multi-Stage 55.58 TWD 99.40 TWD 126.46 TWD 66
Multiples
P/E Multiple 399.18 TWD 532.24 TWD 665.30 TWD 63
P/S Multiple 242.36 TWD 323.15 TWD 403.93 TWD 58
P/B Multiple 242.36 TWD 323.15 TWD 403.93 TWD 55
EV/EBIT 512.52 TWD 679.25 TWD 845.97 TWD 66
EV/EBITDA 422.63 TWD 559.40 TWD 696.16 TWD 67
EV/Revenue 265.21 TWD 373.59 TWD 481.96 TWD 54
Asset-Based
NCAV (Graham) 33.12 TWD 44.39 TWD 66.25 TWD 54
Economic Profit
Residual Income 136.91 TWD 188.43 TWD 1,378 TWD 64
ROIC Compounder 220.48 TWD 284.65 TWD 363.27 TWD 72
Growth Earnings
Growth-Adj P/E 283.93 TWD 405.62 TWD 527.30 TWD 67

Widest divergence: Growth Earnings (405.62 TWD) versus Asset-Based (44.39 TWD). Highest evidence: Owner Earnings (74).

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Key figures & financial health

P/E ratio 58.1
P/S ratio 9.30 P/E × margin
EPS (TTM) 18.94 TWD price ÷ EPS = P/E 58.1
Dividend yield 0.9% payout 52.8%
Net margin 16.0% FY2025
Return on equity 41.1% TTM
More key figures
Profitability
Return on assets (EBIT) 18.0% avg 5y
Operating margin 26.9% TTM
Growth
Revenue (TTM) 67.3B TWD TTM
Revenue growth (YoY) +60.1% 3y avg +22.3%
EPS growth (YoY) +90.7%
Balance sheet & cash flow
Free cash flow −4.5B TWD FY2025
Net cash 41.3M TWD FY2025

Figures from reported company fundamentals · as of Aug 19, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 59/100

Of which business quality 56 · Market factors (momentum, volatility) 62

Profitability 69
Margins and returns on capital today
Quality Growth 60
Are margins and returns improving?
Cashflow 6
Earnings quality: real cash, not paper profit
Fin. Strength 83
Balance sheet, leverage, solvency risk
Investment 16
Disciplined investing over empire-building
Low Volatility 39
Calm price path (market factor)
Momentum 66
Price trend over the last 3–12 months (market factor)
52W Momentum 82
Distance to the 52-week high (market factor)
Net Issuance 100
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.

All values are scores from 0 to 100 (100 = best against fixed, research-based bands), not percentages. The three market factors (momentum, 52-week proximity, low volatility) are displayed but carry zero weight in the headline number: market sentiment is not a business property.

About the company

Gold Circuit Electronics Ltd. engages in the manufacturing, processing, and trading of electronic equipment products, such as printed circuit boards in Taiwan. Its products are used for AI/ Advanced Server, networking, notebook, handset products, automotive, and IC tests products. The company was founded in 1981 and is headquartered in Taoyuan City, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Gold Circuit Electronics Ltd reported revenue of 60.0B TWD in FY2025 versus 26.6B TWD in FY2021, a compound +22.5%/yr. Reported net income was 9.6B TWD in FY2025, compounding +34.6%/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)
60.0B TWD
Latest YoY
+54.0%
Avg. revenue 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.
+22.3%
Avg. revenue 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.
+20.7%
Avg. revenue growth/yr (25Y) 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.
+8.3%
Value creation/yr (5Y, in TWD) Earnings growth per share (CAGR 5 years) plus dividend yield: value created per share and year. Measured in TWD: this currency has depreciated against the euro and dollar over the long run, so part of the nominal rate is currency erosion that never reaches a EUR/USD investor.
+36.7% (35.8 + 0.9)
Revenue +22.5%/yr
FY21 26.6B TWD
FY22 32.8B TWD
FY23 30.0B TWD
FY24 39.0B TWD
FY25 60.0B TWD
Net income +34.6%/yr
FY21 2.9B TWD
FY22 4.6B TWD
FY23 3.5B TWD
FY24 5.6B TWD
FY25 9.6B TWD
Character of growth · EPS growth decomposed (2014-2025) +40.6 % p.a.
Revenue per share +9.2 %

of which total revenue +9.2 % · buybacks/dilution +0.0 %

EBIT margin +20.5 %
Tax rate −0.5 %
Residual (interest, one-offs) +7.4 %

Annual growth per factor. These are factors, not summands: multiplied they give the EPS growth rate, added they do not quite. Start and end points are 3-year averages (details on hover).

2368 screens 171% overvalued. Compare with Amphenol Corporation →

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Cite: Fair Value Calculator (2026). "Gold Circuit Electronics Ltd Fair Value". https://www.fairvalue-calculator.com/stock/2368

Peer Group

Electronic Components · 638 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 · Above median
Fair Value upside −63% · Below median
Return on equity (TTM) 41% · Top 25%
Return on assets 16% · Top 25%
Net margin (TTM) 17% · Top 25%
Operating margin (TTM) 27% · Top 25%
Revenue growth 60% · Top 25%
Dividend yield (TTM) 0.9% · Below median
Debt / equity 0.36× · Higher than 75% of peers

Valuation Multiples vs Electronic Components median · lower = cheaper

P/E (TTM) 58.1× · Pricier than median
P/B 16.23× · Pricier than 75% of peers
P/S (TTM) 8.08× · Pricier than 75% of peers
EV/EBITDA 29.7× · Pricier than median
PEG 0.67× · Cheaper than median

Strength profile in five axes (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.

VALUEFUTUREPASTHEALTHDIVIDEND
This stock
VALUEFUTUREPASTHEALTHDIVIDEND
Sector peers
VALUE0 · sector 0
FUTURE100 · sector 40
PAST100 · sector 25
HEALTH82 · sector 95
DIVIDEND18 · sector 24

VALUE 0: the price sits above our fair-value range.

Insider activity: 40/100

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

Similar stocks

10 more Electronic Components stocks, each showing price versus our Fair Value estimate (as of Aug 19, 2026).

Stock Price Fair Value vs Fair Value
Amphenol Corporation APH $157.74 $97.19 −38%
Corning Incorporated GLW CHF 134.64 CHF 35.18 −74%
Delta Electronics, Inc 2308 1,750 TWD 602.37 TWD −66%
Luxshare Precision Industry Co 002475 ¥56.06 ¥38.44 −31%
Samsung Electro-Mechanics Co 009150 1,503,000 KRW 172,954 KRW −88%
Suzhou Dongshan Precision Manufacturing Co 002384 ¥202.11 ¥21.19 −90%
TE Connectivity plc TEL $202.66 $144.42 −29%
Shengyi Technology Co 600183 ¥132.80 ¥36.30 −73%
Flex Ltd FLEX $124.53 $48.10 −61%
Celestica Inc CLS $298.70 $113.54 −62%

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Frequently asked questions

Is Gold Circuit Electronics Ltd (2368) overvalued or undervalued?
As of Aug 19, 2026, our model estimates a fair value of 405.62 TWD versus a price of 1,100 TWD, about −63% upside (overvalued).
What is the fair value of 2368?
Our model-based fair value for Gold Circuit Electronics Ltd is 405.62 TWD (as of Aug 19, 2026), built from audited fundamentals. The current price: 1,100 TWD.
What is the quality score of 2368?
Gold Circuit Electronics Ltd 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 Gold Circuit Electronics Ltd (2368)?
Gold Circuit Electronics Ltd reported trailing-twelve-month revenue of about 67.3B TWD (latest available figure, as of Aug 19, 2026).
What is the net profit margin of 2368?
The net profit margin of Gold Circuit Electronics Ltd is about 16.9%, meaning it keeps roughly 16.9% of revenue as net income. Based on the latest reported figures.
Does Gold Circuit Electronics Ltd pay a dividend?
Gold Circuit Electronics Ltd currently shows a dividend yield of about 0.91% relative to its recent price (as of Aug 19, 2026).
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