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

Financial Services · TW · Market cap 564B TWD (≈ $17.8B) · ISIN TW0002884004

What is E.SUN Financial Holding Co Ltd really worth?

ES E.SUN Financial Holding Co Ltd 2884 · TW
Price43.20 TWD
Fair Value25.28 TWD
Upside−41.5%
Quality55/100

A solid business, but trading 71% above our fair value of 25.28 TWD.

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Strengths

Healthy Growth (revenue 5y +13.3 %/yr)
Highly profitable · 40.3% net margin
Low debt · generates free cash flow
Wide moat 69/100

Risks

!Mixed vs. peers (7/15)

For context

·3.24% dividend yield
Evidence: High Range 18.96 TWD – 31.61 TWD

Fair value as of: Aug 13, 2026

From 6 valuation models · updated 22 days ago

Fair value updated Aug 13, 2026, revised from 27.63 TWD to 25.28 TWD (−8.5%) since Jul 17, 2026. Share price +12.4% 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 (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.

Price vs Fair Value (5 years)

43.20 TWD 19.49 TWD Fair Value 25.28 TWD Mar 2021 Sep 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 – 43.20 TWD · fair‑value band 18.96 TWD – 31.61 TWD · the 43.20 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 Co Ltd (2884) currently trades at 43.20 TWD, while our model-based Fair Value estimate is 25.28 TWD, implying the stock looks roughly 70.9% overvalued today. The Quality Score stands at 55/100 (solid quality), in the Financial Services sector. Bull case: the Multiples group reads highest at a median of 23.61 TWD per share, and 0 of the 6 models we run sit above the 43.20 TWD price. Bear case: the Asset-Based group reads lowest at 11.30 TWD, and 6 of the 6 models stay below the price. Evidence for this calculation is high.

Over the trailing twelve months, E.SUN Financial Holding Co Ltd 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 43.20 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 47% above its 52-week low, currently above its 200-day average. For context, the median of 10 Financial Services peers we cover trades at −10% fair-value upside, at −41%, 2884 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 0.4892 TWD per share, which is 1.9 % 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
Residual Income best evidence 16.15 TWD 19.46 TWD 38.29 TWD 72
DDM Multi-Stage 11.42 TWD 19.21 TWD 25.97 TWD 66
Gordon GGM 11.42 TWD 24.92 TWD 41.93 TWD 65
All 6 models by family
Dividend Discount
Gordon GGM 11.42 TWD 24.92 TWD 41.93 TWD 65
DDM Multi-Stage 11.42 TWD 19.21 TWD 25.97 TWD 66
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 54
Economic Profit
Residual Income best evidence 16.15 TWD 19.46 TWD 38.29 TWD 72

Widest divergence: Multiples (23.61 TWD) versus Asset-Based (11.30 TWD). Highest evidence: Residual Income (72).

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Key figures & financial health

P/E ratio 20.4
P/S ratio 17.1 P/E × margin
EPS (TTM) 2.12 TWD price ÷ EPS = P/E 20.4
Dividend yield 3.2% payout 66.0%
Net margin 84.0% FY2025
Return on equity 13.0% TTM
More key figures
Profitability
Return on assets (EBIT) 0.7% avg 5y
Operating margin 52.6% TTM
Growth
Revenue (TTM) 88.4B TWD TTM
Revenue growth (YoY) +14.6% 3y avg −19.6%
EPS growth (YoY) +14.8%
Balance sheet & cash flow
Free cash flow 34.0B TWD FY2025
Net debt 14.7B TWD FY2025 · ≈ 0.4 yrs of FCF

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) 81

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 93
Calm price path (market factor)
Momentum 72
Price trend over the last 3–12 months (market factor)
52W Momentum 83
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.

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

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 Co Ltd 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. 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.
+28.2%
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.
+13.3%
Avg. revenue 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%
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.
+12.7% (9.5 + 3.2)
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 %

of which total revenue +8.4 % · buybacks/dilution −2.2 %

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

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).

2884 screens 71% overvalued. Compare with DBS Group →

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

Earlier news

External third-party headlines (Yahoo Finance, Reuters and others), not an editorial selection.

Peer Group

Banks - Regional · 1071 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 −42% · 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) 3.2% · Above median
Debt / equity 0.36× · Higher than median

Valuation Multiples vs Banks - Regional median · lower = cheaper

P/E (TTM) 20.4× · 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

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 33
FUTURE73 · sector 45
PAST52 · sector 41
HEALTH82 · sector 85
DIVIDEND65 · sector 51

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

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
DBS Group D05 75.65 SGD 40.48 SGD −46%
China Merchants Bank Co 3968 HK$47.96 HK$76.51 +60%
Intesa Sanpaolo S.p.A ISP €6.78 €5.66 −17%
HDFC Bank Limited HDB $23.17 $24.12 +4%
BNP Paribas SA BNP €102.56 €144.64 +41%
UniCredit S.p.A UCG €84.71 €77.62 −8%
Mizuho Financial Group MFG $10.74 $9.69 −10%
ICICI Bank Limited ICICIBANK ₹1,443 ₹835.21 −42%
Oversea-Chinese Banking Corporation O39 31.07 SGD 19.80 SGD −36%
CaixaBank, S.A CABK €13.52 €8.85 −35%

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Frequently asked questions

Is E.SUN Financial Holding Co Ltd (2884) overvalued or undervalued?
As of Aug 13, 2026, our model estimates a fair value of 25.28 TWD versus a price of 43.20 TWD, about −41% upside (overvalued).
What is the fair value of 2884?
Our model-based fair value for E.SUN Financial Holding Co Ltd is 25.28 TWD (as of Aug 13, 2026), built from audited fundamentals. The current price: 43.20 TWD.
What is the quality score of 2884?
E.SUN Financial Holding Co Ltd 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 Co Ltd (2884)?
E.SUN Financial Holding Co Ltd 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 Co Ltd 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 Co Ltd pay a dividend?
E.SUN Financial Holding Co Ltd currently shows a dividend yield of about 3.24% relative to its recent price (as of Aug 13, 2026).
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