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Gold Circuit Electronics Ltd (2368) Fair Value & Analysis

Technology · TW · Market cap 543B TWD

GC Gold Circuit Electronics Ltd 2368 · TW
Price1,015 TWD
Fair Value405.62 TWD
Upside-60.0%
Quality59/100
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Expensive Growth
Solidly profitable · 16.9% net margin
Low debt · negative free cash flow
0.87% dividend yield
Mixed vs. peers (7/14)
Wide moat 82/100
Evidence: High Range 283.93 TWD – 665.30 TWD Share as image

Fair value as of: Aug 13, 2026

From 17 valuation models · updated yesterday

Fair value updated Aug 13, 2026, revised from 331.72 TWD to 405.62 TWD (+22.3%) since Jul 12, 2026. Share price −1.0% over the past month.

A solid business, but screening 60% overvalued on our models.

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.
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Price vs Fair Value (5 years)

1,484 TWD 10.93 TWD Fair Value 405.62 TWD 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 10.93 TWD – 1,484 TWD · fair‑value band 283.93 TWD – 665.30 TWD · the 1,015 TWD price screens above the 405.62 TWD fair value. Dashed = 300-day average. As of Aug 13, 2026.

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Analysis

Gold Circuit Electronics Ltd (2368) currently trades at 1,015 TWD, while our model-based Fair Value estimate is 405.62 TWD, implying the stock looks roughly 60.0% overvalued today. The Quality Score stands at 59/100 (solid quality), in the Technology 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: high).

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 13, 2026

Our scenario range runs from 283.93 TWD (bear case) to 665.30 TWD (bull case); at 1,015 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 33% below its 52-week high and 303% above its 52-week low, currently above its 200-day average. For context, the median of 10 Technology peers we cover trades at -67% fair-value upside, at -60%, 2368 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 136.91 TWD 188.43 TWD 1,378 TWD 76
ROIC Compounder 220.48 TWD 284.65 TWD 363.27 TWD 72
Gordon GGM 55.58 TWD 121.34 TWD 204.16 TWD 70
All 17 models by family
DCF Models
Owner Earnings 120.53 TWD 206.97 TWD 360.22 TWD 31
Earnings-Based
Graham-Dodd 129.26 TWD 557.21 TWD 761.61 TWD 54
Lynch FV 142.91 TWD 204.15 TWD 265.40 TWD 50
PEG = 1.0 142.91 TWD 204.15 TWD 265.40 TWD 46
EPV 199.86 TWD 232.95 TWD 262.36 TWD 59
Dividend Discount
Gordon GGM 55.58 TWD 121.34 TWD 204.16 TWD 70
DDM Multi-Stage 55.58 TWD 99.40 TWD 126.46 TWD 61
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 53
EV/EBITDA 422.63 TWD 559.40 TWD 696.16 TWD 54
EV/Revenue 265.21 TWD 373.59 TWD 481.96 TWD 43
Asset-Based
NCAV (Graham) 33.12 TWD 44.39 TWD 66.25 TWD 50
Economic Profit
Residual Income 136.91 TWD 188.43 TWD 1,378 TWD 76
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 68

Widest divergence: Growth Earnings (405.62 TWD) versus Asset-Based (44.39 TWD). Highest evidence: Residual Income (76).

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Key figures & financial health

Revenue (TTM) 67.3B TWD
Revenue growth (YoY) +60.1%
Net margin 16.9%
Return on equity 41.1%
Free cash flow −4.5B TWD FY2025
P/E ratio 53.6
More key figures
Operating margin 26.9%
EPS (TTM) 18.94 TWD
Dividend yield 0.7%
EPS growth (YoY) +90.7%
Net cash 41.3M TWD FY2025

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 56 · Market factors (momentum, volatility) 63

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 71
Price trend over the last 3–12 months (market factor)
52W Momentum 78
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.

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. 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. 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. 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%
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 pp

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

EBIT margin +20.5 pp
Tax rate −0.5 pp
Residual (interest, one-offs) +11.4 pp

Absolute contributions in percentage points per year; they sum to the EPS growth rate. Start and end points are 3-year averages (details on hover).

2368 screens 60% overvalued. Compare with Delta Electronics, Inc →

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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 · 647 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 −60% · 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) 53.6× · 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

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 0
FUTURE 100 · sector 36
PAST 100 · sector 24
HEALTH 82 · sector 95
DIVIDEND 17 · 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

ESG scores are not available for this stock yet. Values and ESG data are contextual and can differ between providers.

Similar stocks

10 more Electronic Components stocks, each showing price versus our Fair Value estimate (as of Aug 13, 2026).

Stock Price Fair Value vs Fair Value
Delta Electronics, Inc 2308 1,790 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%
Shengyi Technology Co 600183 ¥143.23 ¥36.30 -75%
Shennan Circuits Co 002916 ¥385.80 ¥125.52 -67%
Victory Giant Technology (HuiZhou) Co 2476 HK$238.60 HK$75.68 -68%
Kingboard Laminates Holdings 1888 HK$38.70 HK$8.95 -77%
Asia Vital Components Co 3017 2,910 TWD 1,369 TWD -53%
Nan Ya Printed Circuit Board Corporation 8046 1,215 TWD 1,768 TWD +46%

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Frequently asked questions

Is Gold Circuit Electronics Ltd (2368) overvalued or undervalued?
As of Aug 13, 2026, our model estimates a fair value of 405.62 TWD versus a price of 1,015 TWD, about −60% (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 13, 2026), built from audited fundamentals. The current price is 1,015 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 13, 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 0.74% 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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