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Elite Material Co (2383) Fair Value & Analysis

Technology · TW · Market cap 1.8T TWD

EM Elite Material Co 2383 · TW
Price6,165 TWD
Fair Value830.20 TWD
Upside-86.5%
Quality60/100
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Expensive Growth
Solidly profitable · 15.6% net margin
Low debt · generates free cash flow
0.49% dividend yield
Mixed vs. peers (7/15)
Wide moat 75/100
Evidence: High Range 380.44 TWD – 1,400 TWD Share as image

Fair value as of: Aug 13, 2026

From 26 valuation models · updated yesterday

Fair value updated Aug 13, 2026, revised from 714.36 TWD to 830.20 TWD (+16.2%) since Jul 17, 2026. Share price +21.4% over the past month.

A solid business, but screening 87% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (1,400 TWD). The favourable scenario is already priced in.
  • The model range is unusually wide (380.44 TWD to 1,400 TWD). The outcome hinges heavily on assumptions, so read the point estimate with caution.
  • Solid but not exceptional quality (60/100) and above fair value, neither a clear bargain nor a standout compounder.
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Price vs Fair Value (5 years)

6,165 TWD 130.00 TWD Fair Value 830.20 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 130.00 TWD – 6,165 TWD · fair‑value band 380.44 TWD – 1,400 TWD · the 6,165 TWD price screens above the 830.20 TWD fair value. Dashed = 300-day average. As of Aug 13, 2026.

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Analysis

Elite Material Co (2383) currently trades at 6,165 TWD, while our model-based Fair Value estimate is 830.20 TWD, implying the stock looks roughly 86.5% overvalued today. The Quality Score stands at 60/100 (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, Elite Material Co generated revenue of 106B TWD at a net margin of 15.6%. Revenue grew 52.5% year over year. It earns a return on equity of 40.7%. Net debt stands at 103M TWD. Fundamentals as of Aug 13, 2026

Our scenario range runs from 380.44 TWD (bear case) to 1,400 TWD (bull case); at 6,165 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 near its 52-week high, currently above its 200-day average. For context, the median of 10 Technology peers we cover trades at -67% fair-value upside, at -87%, 2383 screens richer 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.

Note: the current price implies far more future growth than the conservative anchors of our models allow (base growth is deliberately capped, we do not regard such extreme rates as sustainable). Our models are not designed for expectations this high; that is why the individual models scatter extremely (94.34 TWD to 1,545 TWD). Read the values as a conservative anchor, not as a price target.
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
Growth DCF 119.64 TWD 212.18 TWD 363.34 TWD 80
Residual Income 290.79 TWD 386.02 TWD 2,545 TWD 76
Rev-Margin DCF 407.79 TWD 801.75 TWD 1,343 TWD 74
All 26 models by family
DCF Models
FCF DCF 121.37 TWD 205.73 TWD 393.44 TWD 38
Owner Earnings 307.57 TWD 592.61 TWD 1,152 TWD 31
5Y Revenue Exit 407.79 TWD 826.13 TWD 1,434 TWD 39
5Y EBITDA Exit 588.83 TWD 1,221 TWD 2,068 TWD 41
5Y P/E Exit 634.95 TWD 1,322 TWD 2,161 TWD 38
10Y Revenue Exit 301.25 TWD 680.80 TWD 1,343 TWD 36
10Y EBITDA Exit 445.60 TWD 986.72 TWD 1,916 TWD 37
10Y P/E Exit 477.63 TWD 1,065 TWD 2,001 TWD 35
Earnings-Based
Graham-Dodd 277.92 TWD 1,545 TWD 2,145 TWD 54
Lynch FV 431.43 TWD 616.33 TWD 801.23 TWD 50
PEG = 1.0 431.43 TWD 616.33 TWD 801.23 TWD 46
EPV 448.09 TWD 521.35 TWD 586.48 TWD 59
Dividend Discount
Gordon GGM 158.21 TWD 345.41 TWD 581.17 TWD 70
DDM Multi-Stage 158.21 TWD 282.95 TWD 359.97 TWD 61
Multiples
P/E Multiple 858.29 TWD 1,144 TWD 1,430 TWD 63
P/S Multiple 521.10 TWD 694.80 TWD 868.51 TWD 58
P/B Multiple 521.10 TWD 694.80 TWD 868.51 TWD 55
EV/EBIT 992.79 TWD 1,313 TWD 1,633 TWD 53
EV/EBITDA 822.49 TWD 1,086 TWD 1,349 TWD 54
EV/Revenue 518.18 TWD 726.15 TWD 934.13 TWD 43
Asset-Based
NCAV (Graham) 70.41 TWD 94.34 TWD 140.81 TWD 50
Growth DCF
Growth DCF 119.64 TWD 212.18 TWD 363.34 TWD 80
Rev-Margin DCF 407.79 TWD 801.75 TWD 1,343 TWD 74
Economic Profit
Residual Income 290.79 TWD 386.02 TWD 2,545 TWD 76
ROIC Compounder 512.94 TWD 686.17 TWD 914.00 TWD 72
Growth Earnings
Growth-Adj P/E 753.59 TWD 1,077 TWD 1,400 TWD 68

Widest divergence: Growth Earnings (1,077 TWD) versus Asset-Based (94.34 TWD). Highest evidence: Growth DCF (80).

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Key figures & financial health

Revenue (TTM) 106B TWD
Revenue growth (YoY) +52.5%
Net margin 15.6%
Return on equity 40.7%
Free cash flow 2.2B TWD FY2025
P/E ratio 135.8
More key figures
Operating margin 21.6%
EPS (TTM) 45.41 TWD
Dividend yield 0.5%
EPS growth (YoY) +53.2%
Net debt 103M TWD FY2025

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

Quality Score breakdown

Overall quality 60/100

Of which business quality 58 · Market factors (momentum, volatility) 71

Profitability 71
Margins and returns on capital today
Quality Growth 68
Are margins and returns improving?
Cashflow 24
Earnings quality: real cash, not paper profit
Fin. Strength 82
Balance sheet, leverage, solvency risk
Investment 18
Disciplined investing over empire-building
Low Volatility 10
Calm price path (market factor)
Momentum 94
Price trend over the last 3–12 months (market factor)
52W Momentum 99
Distance to the 52-week high (market factor)
Net Issuance 77
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

Elite Material Co., Ltd. engages in the manufacturing and sales of copper clad laminates, electronic-industrial specialty chemical and raw materials, and electronic components in Taiwan, China, and internationally. The company also offers printed circuit boards, prepreg, and adhesive sheets.

Full company description

Elite Material Co., Ltd. engages in the manufacturing and sales of copper clad laminates, electronic-industrial specialty chemical and raw materials, and electronic components in Taiwan, China, and internationally. The company also offers printed circuit boards, prepreg, and adhesive sheets. Its products are used in various industries, including mobile devices, infrastructure, automotives, aerospace, military, industrial, and autonomous driving applications. The company was incorporated in 1992 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

Elite Material Co reported revenue of 94.3B TWD in FY2025 versus 38.5B TWD in FY2021, a compound +25.1%/yr. Reported net income was 14.6B TWD in FY2025, compounding +27.8%/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)
94.3B TWD
Latest YoY
+46.4%
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.
+34.6%
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.
+28.2%
Avg. growth/yr (23Y) 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.
+18.5%
Revenue +25.1%/yr
FY21 38.5B TWD
FY22 38.7B TWD
FY23 41.3B TWD
FY24 64.4B TWD
FY25 94.3B TWD
Net income +27.8%/yr
FY21 5.5B TWD
FY22 5.1B TWD
FY23 5.5B TWD
FY24 9.6B TWD
FY25 14.6B TWD
Character of growth · EPS growth decomposed (2014-2025) +16.8 % p.a.
Revenue per share +12.7 pp

of which total revenue +13.9 pp · buybacks/dilution −1.2 pp

EBIT margin +3.2 pp
Tax rate +0.5 pp
Residual (interest, one-offs) +0.3 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).

2383 screens 87% overvalued. Compare with Delta Electronics, Inc →

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Cite: Fair Value Calculator (2026). "Elite Material Co Fair Value". https://www.fairvalue-calculator.com/stock/2383

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 60 · Above median
Fair Value upside −87% · Bottom 25%
Return on equity (TTM) 41% · Top 25%
Return on assets 12% · Top 25%
Net margin (TTM) 16% · Top 25%
Operating margin (TTM) 22% · Top 25%
Revenue growth 53% · Top 25%
Dividend yield (TTM) 0.5% · Below median
Debt / equity 0.16× · Higher than median

Valuation Multiples vs Electronic Components median · lower = cheaper

P/E (TTM) 135.8× · Pricier than 75% of peers
P/B 35.44× · Pricier than 75% of peers
P/S (TTM) 16.92× · Pricier than 75% of peers
P/FCF 25.9× · Pricier than 75% of peers
EV/EBITDA 75.4× · Pricier than 75% of peers
PEG 0.23× · 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 0 · sector 0
FUTURE 100 · sector 36
PAST 100 · sector 24
HEALTH 92 · sector 95
DIVIDEND 10 · sector 24

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

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 Elite Material Co (2383) overvalued or undervalued?
As of Aug 13, 2026, our model estimates a fair value of 830.20 TWD versus a price of 6,165 TWD, about −87% (overvalued).
What is the fair value of 2383?
Our model-based fair value for Elite Material Co is 830.20 TWD (as of Aug 13, 2026), built from audited fundamentals. The current price is 6,165 TWD.
What is the quality score of 2383?
Elite Material Co has a Quality Score of 60/100. 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 Elite Material Co (2383)?
Elite Material Co reported trailing-twelve-month revenue of about 106B TWD (latest available figure, as of Aug 13, 2026).
What is the net profit margin of 2383?
The net profit margin of Elite Material Co is about 15.6%, meaning it keeps roughly 15.6% of revenue as net income. Based on the latest reported figures.
Does Elite Material Co pay a dividend?
Elite Material Co currently shows a dividend yield of about 0.52% 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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