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E.SUN Financial Holding (2884) Fair Value & Analysis

Financial Services · TW · Market cap 564B TWD

ES E.SUN Financial Holding 2884 · TW
Price37.65 TWD
Fair Value25.28 TWD
Upside-32.9%
Quality55/100
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Healthy Growth
Highly profitable · 40.3% net margin
Low debt · generates free cash flow
4.01% dividend yield
Mixed vs. peers (7/15)
Wide moat 69/100
Evidence: High Range 18.96 TWD – 31.61 TWD Share as image

Fair value as of: Aug 13, 2026

From 6 valuation models · updated today

Fair value updated Aug 13, 2026, revised from 27.63 TWD to 25.28 TWD (−8.5%) since Jul 17, 2026. Share price +9.3% over the past month.

A solid business, but screening 33% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (31.61 TWD). The favourable scenario is already priced in.
  • Solid but not exceptional quality (55/100) and above fair value, neither a clear bargain nor a standout compounder.
  • For a financial, book-value and earnings-based methods matter more than a cash-flow DCF, which fits banks and insurers poorly.
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Price vs Fair Value (5 years)

38.65 TWD 19.49 TWD Fair Value 25.28 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 19.49 TWD – 38.65 TWD · fair‑value band 18.96 TWD – 31.61 TWD · the 37.65 TWD price screens above the 25.28 TWD 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

E.SUN Financial Holding (2884) currently trades at 37.65 TWD, while our model-based Fair Value estimate is 25.28 TWD, implying the stock looks roughly 32.9% overvalued today. The Quality Score stands at 55/100 (solid quality), in the Financial Services 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, E.SUN Financial Holding generated revenue of 88.4B TWD at a net margin of 40.3%. Revenue grew 14.6% year over year. It earns a return on equity of 13.0%. Net debt stands at 14.7B TWD. Fundamentals as of Aug 13, 2026

Our scenario range runs from 18.96 TWD (bear case) to 31.61 TWD (bull case); at 37.65 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 share trades near its 52-week high and 28% above its 52-week low, currently above its 200-day average. For context, the median of 10 Financial Services peers we cover trades at 47% fair-value upside, at -33%, 2884 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.

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 16.15 TWD 19.46 TWD 38.29 TWD 76
Gordon GGM 11.42 TWD 24.92 TWD 41.93 TWD 70
P/E Multiple 20.72 TWD 27.63 TWD 34.54 TWD 63
All 6 models by family
Dividend Discount
Gordon GGM 11.42 TWD 24.92 TWD 41.93 TWD 70
DDM Multi-Stage 11.42 TWD 19.21 TWD 25.97 TWD 61
Multiples
P/E Multiple 20.72 TWD 27.63 TWD 34.54 TWD 63
P/B Multiple 17.71 TWD 23.61 TWD 29.51 TWD 55
Asset-Based
NCAV (Graham) 8.43 TWD 11.30 TWD 16.86 TWD 50
Economic Profit
Residual Income 16.15 TWD 19.46 TWD 38.29 TWD 76

Widest divergence: Multiples (23.61 TWD) versus Asset-Based (11.30 TWD). Highest evidence: Residual Income (76).

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Key figures & financial health

Revenue (TTM) 88.4B TWD
Revenue growth (YoY) +14.6%
Net margin 40.3%
Return on equity 13.0%
Free cash flow 34.0B TWD FY2025
P/E ratio 17.8
More key figures
Operating margin 52.6%
EPS (TTM) 2.12 TWD
Dividend yield 4.2%
EPS growth (YoY) +14.8%
Net debt 14.7B TWD FY2025

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

Quality Score breakdown

Overall quality 55/100

Of which business quality 51 · Market factors (momentum, volatility) 73

Profitability 35
Margins and returns on capital today
Quality Growth 58
Are margins and returns improving?
Cashflow 84
Earnings quality: real cash, not paper profit
Fin. Strength 16
Balance sheet, leverage, solvency risk
Investment 58
Disciplined investing over empire-building
Low Volatility 94
Calm price path (market factor)
Momentum 57
Price trend over the last 3–12 months (market factor)
52W Momentum 77
Distance to the 52-week high (market factor)
Net Issuance 63
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

E.SUN Financial Holding Company, Ltd., together with its subsidiaries, offers various financial banking products and services in Taiwan. It operates through Corporate Banking Unit; Individual Banking Unit; Overseas Branches and Subsidiaries; and Others segments.

Full company description

E.SUN Financial Holding Company, Ltd., together with its subsidiaries, offers various financial banking products and services in Taiwan. It operates through Corporate Banking Unit; Individual Banking Unit; Overseas Branches and Subsidiaries; and Others segments. The company provides deposits; bills/checks discounting; syndicated loans; domestic remittances; commercial acceptances; domestic letters of credit and guarantees; custodian services and warehousing; rental of safe deposit boxes; and credit card services. It undertakes foreign exchange operations, including import and export negotiations; general inward and outward remittance; foreign currency deposits, loans, and guarantees; and exchange of foreign cash and travelers checks. In addition, the company engages in securities investment, broking short-term bills, trading financial derivatives, wealth management, and trust operations; and acts as an agent for debenture issuance, bill payments and collections, underwriting, gold sales, and National Treasury services, as well as provides fiscal advisories, and corporate bond dealings. Further, it offers consigned trading for local and foreign securities, futures, options, credit, and lending to fulfill varied commodities needs of domestic and overseas clients; specializes in underwriting and distributing securities in primary market, assisting with initial public offerings, listings on the Taipei Exchange (TPEX) and Taiwan Stock Exchange (TWSE), over-the-counter trading, corporate fundraising, mergers and acquisitions, and financial advisory services comprising planning and consulting; and proprietary trading. Additionally, it invests in potential non-TWSE/TPEX foreign and domestic companies; provides management and industry consulting; assistance in fund solicitation, mergers and acquisitions, and strategic cooperation; and guide companies to engage in transformation and restructuring. The company was incorporated in 1992 and is based in Taipei, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

E.SUN Financial Holding reported revenue of 40.9B TWD in FY2025 versus 67.2B TWD in FY2021, a compound −11.6%/yr. Reported net income was 34.4B TWD in FY2025, compounding +13.7%/yr from FY2021.

Growth Quality 99/100
Revenue growth appears healthy and is supported by profitability and cash-flow quality.
Latest Revenue (FY 2025)
40.9B TWD
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.
+28.2%
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.
+13.3%
Avg. growth/yr (22Y) 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.
+10.6%
Revenue −11.6%/yr
FY21 67.2B TWD
FY22 78.9B TWD
FY23 122B TWD
FY24 141B TWD
FY25 40.9B TWD
Net income +13.7%/yr
FY21 20.6B TWD
FY22 15.8B TWD
FY23 21.7B TWD
FY24 26.1B TWD
FY25 34.4B TWD
Character of growth · EPS growth decomposed (2014-2025) +7.0 % p.a.
Revenue per share +6.0 pp

of which total revenue +8.4 pp · buybacks/dilution −2.4 pp

EBIT margin +1.4 pp
Tax rate −0.4 pp
Residual (interest, one-offs) +0.0 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).

2884 screens 33% overvalued. Compare with PT Bank Central Asia Tbk →

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Cite: Fair Value Calculator (2026). "E.SUN Financial Holding Fair Value". https://www.fairvalue-calculator.com/stock/2884

Peer Group

Banks - Regional · 1086 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 55 · Above median
Fair Value upside −33% · Bottom 25%
Return on equity (TTM) 13% · Above median
Return on assets 1% · Below median
Net margin (TTM) 40% · Top 25%
Operating margin (TTM) 53% · Top 25%
Revenue growth 15% · Above median
Dividend yield (TTM) 4.0% · Top 25%
Debt / equity 0.36× · Higher than median

Valuation Multiples vs Banks - Regional median · lower = cheaper

P/E (TTM) 17.8× · Pricier than 75% of peers
P/B 2.07× · Pricier than 75% of peers
P/S (TTM) 6.38× · Pricier than 75% of peers
P/FCF 0.5× · Cheaper than 75% of peers
EV/EBITDA 11.0× · Pricier than median
PEG 2.48× · Pricier 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 33
FUTURE 73 · sector 44
PAST 52 · sector 41
HEALTH 82 · sector 85
DIVIDEND 80 · sector 49

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 Banks - Regional stocks, each showing price versus our Fair Value estimate (as of Aug 13, 2026).

Stock Price Fair Value vs Fair Value
PT Bank Central Asia Tbk BBCA 6,350 IDR 4,637 IDR -27%
KB Financial Group 105560 168,100 KRW 220,258 KRW +31%
PT Bank Rakyat Indonesia (Persero) Tbk BBRI 3,110 IDR 3,792 IDR +22%
PT Bank Mandiri (Persero) Tbk BMRI 4,130 IDR 6,067 IDR +47%
Banco Bradesco S.A BBD 5,120 ARS 8,400 ARS +64%
Shinhan Financial Group 055550 103,800 KRW 146,032 KRW +41%
Hana Financial Group 086790 127,900 KRW 210,506 KRW +65%
Lloyds Banking Group LYG 4,138 ARS 8,275 ARS +100%
Joint Stock Commercial Bank for Foreign Trade of Vietnam, VCB 59,500 VND 45,959 VND -23%
Woori Financial Group 316140 33,000 KRW 60,758 KRW +84%

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Frequently asked questions

Is E.SUN Financial Holding (2884) overvalued or undervalued?
As of Aug 13, 2026, our model estimates a fair value of 25.28 TWD versus a price of 37.65 TWD, about −33% (overvalued).
What is the fair value of 2884?
Our model-based fair value for E.SUN Financial Holding is 25.28 TWD (as of Aug 13, 2026), built from audited fundamentals. The current price is 37.65 TWD.
What is the quality score of 2884?
E.SUN Financial Holding has a Quality Score of 55/100. 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 E.SUN Financial Holding (2884)?
E.SUN Financial Holding reported trailing-twelve-month revenue of about 88.4B TWD (latest available figure, as of Aug 13, 2026).
What is the net profit margin of 2884?
The net profit margin of E.SUN Financial Holding is about 40.3%, meaning it keeps roughly 40.3% of revenue as net income. Based on the latest reported figures.
Does E.SUN Financial Holding pay a dividend?
E.SUN Financial Holding currently shows a dividend yield of about 4.19% 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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