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Test Rite International Co Ltd (2908) Fair Value & Analysis

Consumer Cyclical · TW · Market cap 11.2B TWD (≈ $353M) · ISIN TW0002908001

What is Test Rite International Co Ltd really worth?

TR Test Rite International Co Ltd 2908 · TW
Price22.25 TWD
Fair Value4.97 TWD
Upside−77.7%
Quality41/100

Below-average quality, and trading another 348% above our fair value of 4.97 TWD.

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Strengths

Moderate debt · generates free cash flow

Risks

!Weak Growth (revenue 5y −4.3 %/yr)
!Thin margins · 0.6% net margin
!Trails peers (3/14)
!Narrow moat 27/100
!Evidence only low, so the estimate is less certain
!Weak on past: 4 out of 100

For context

·1.48% dividend yield
Evidence: Low Range 3.73 TWD – 7.40 TWD

Fair value as of: Sep 3, 2026

From 20 valuation models · updated yesterday

Share price +1.1% 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 (7.40 TWD). The favourable scenario is already priced in.
  • Weak quality (41/100) and above fair value at the same time, the margin of safety is missing on both counts.
  • The large gap to fair value rests on thin data (low evidence): fewer applicable models and a shorter history. Read it with extra caution.
  • A fairly wide model range (3.73 TWD to 7.40 TWD) leaves room in how you read the outcome.

Price vs Fair Value (5 years)

23.56 TWD 18.27 TWD Fair Value 4.97 TWD Apr 2021 Sep 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Sep 3, 2026.

How to read this chart

60‑month range 18.27 TWD – 23.56 TWD · fair‑value band 3.73 TWD – 7.40 TWD · the 22.25 TWD price screens above the 4.97 TWD fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Sep 3, 2026.

Full chart & analysis →

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Analysis

Test Rite International Co Ltd (2908) currently trades at 22.25 TWD, while our model-based Fair Value estimate is 4.97 TWD, implying the stock looks roughly 347.6% overvalued today. The Quality Score stands at 41/100 (below-average quality), in the Consumer Cyclical sector. Bull case: the Economic Profit group reads highest at a median of 9.20 TWD per share, and 6 of the 20 models we run sit above the 22.25 TWD price. Bear case: the Earnings-Based group reads lowest at 2.16 TWD, and 14 of the 20 models stay below the price. Evidence for this calculation is low.

Over the trailing twelve months, Test Rite International Co Ltd generated revenue of 34.5B TWD at a net margin of 0.6%. Revenue grew 9.9% year over year. It earns a return on equity of 1.1%. Net debt stands at 19.1B TWD. Fundamentals as of Sep 3, 2026

Our scenario range runs from 3.73 TWD (bear case) to 7.40 TWD (bull case); at 22.25 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 15% above its 52-week low, currently above its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at −25% fair-value upside, at −78%, 2908 screens richer than that median.

Fair Value models

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
FCF DCF 16.41 TWD 27.06 TWD 47.58 TWD 78
Growth DCF 17.66 TWD 28.05 TWD 46.44 TWD 77
Residual Income 9.62 TWD 9.20 TWD 7.13 TWD 76
All 20 models by family
DCF Models
FCF DCF 16.41 TWD 27.06 TWD 47.58 TWD 78
Owner Earnings 24.04 TWD 37.53 TWD 63.51 TWD 75
5Y Revenue Exit 0.3600 TWD 2.23 TWD 4.99 TWD 65
5Y EBITDA Exit 21.00 TWD 37.64 TWD 60.03 TWD 73
5Y P/E Exit 0.6800 TWD 2.79 TWD 5.50 TWD 65
10Y Revenue Exit 6.31 TWD 8.51 TWD 10.55 TWD 68
10Y EBITDA Exit 18.98 TWD 31.04 TWD 44.26 TWD 68
10Y P/E Exit 6.58 TWD 8.87 TWD 10.86 TWD 65
Earnings-Based
Graham-Dodd 1.54 TWD 2.16 TWD 2.52 TWD 67
Dividend Discount
Gordon GGM 8.26 TWD 9.18 TWD 10.45 TWD 69
DDM Multi-Stage 8.26 TWD 10.65 TWD 13.81 TWD 67
Multiples
P/E Multiple 3.73 TWD 4.97 TWD 6.21 TWD 63
P/S Multiple 2.88 TWD 3.84 TWD 4.80 TWD 58
P/B Multiple 2.88 TWD 3.84 TWD 4.80 TWD 55
EV/EBITDA 29.77 TWD 43.76 TWD 57.76 TWD 66
Asset-Based
NCAV (Graham) 6.85 TWD 9.18 TWD 13.70 TWD 54
Growth DCF
Growth DCF 17.66 TWD 28.05 TWD 46.44 TWD 77
Rev-Margin DCF 0.3600 TWD 2.89 TWD 6.49 TWD 64
Economic Profit
Residual Income 9.62 TWD 9.20 TWD 7.13 TWD 76
Growth Earnings
Growth-Adj P/E 2.63 TWD 3.75 TWD 4.88 TWD 67

Widest divergence: Economic Profit (9.20 TWD) versus Earnings-Based (2.16 TWD). Highest evidence: FCF DCF (78).

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Key figures & financial health

P/E ratio 96.7
P/S ratio 0.33 P/E × margin
EPS (TTM) 0.2300 TWD price ÷ EPS = P/E 96.7
Dividend yield 1.5% payout 143%
Net margin 0.3% FY2025
Return on equity 1.1% TTM
More key figures
Profitability
Return on assets (EBIT) 1.2% avg 5y
Operating margin 3.0% TTM
Growth
Revenue (TTM) 34.5B TWD TTM
Revenue growth (YoY) +9.9% 3y avg −3.5%
EPS growth (YoY) +117%
Balance sheet & cash flow
Free cash flow 1.5B TWD FY2025
Net debt 19.1B TWD FY2025 · ≈ 12.9 yrs of FCF

Figures from reported company fundamentals · as of Sep 3, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 41/100

Of which business quality 40 · Market factors (momentum, volatility) 70

Profitability 32
Margins and returns on capital today
Quality Growth 28
Are margins and returns improving?
Cashflow 58
Earnings quality: real cash, not paper profit
Fin. Strength 10
Balance sheet, leverage, solvency risk
Investment 99
Disciplined investing over empire-building
Low Volatility 100
Calm price path (market factor)
Momentum 49
Price trend over the last 3–12 months (market factor)
52W Momentum 74
Distance to the 52-week high (market factor)
Net Issuance 38
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

Test-Rite International Co., Ltd. imports and exports hand tools, auto parts, machinery, furniture, and other home appliances in the United States of America, Canada, Great Britain, France, Germany, and Australia. It also operates retail chain stores and sells home-related products. The company engages in real estate development and planning business.

Full company description

Test-Rite International Co., Ltd. imports and exports hand tools, auto parts, machinery, furniture, and other home appliances in the United States of America, Canada, Great Britain, France, Germany, and Australia. It also operates retail chain stores and sells home-related products. The company engages in real estate development and planning business. In addition, it is involved in mechanical and electrical related construction activities. Further, the company engages in logistics warehousing related business. Test-Rite International Co., Ltd. was incorporated in 1978 and is headquartered in Taipei, Taiwan.

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

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Test Rite International Co Ltd reported revenue of 33.6B TWD in FY2025 versus 43.8B TWD in FY2021, a compound −6.4%/yr. Reported net income was 115M TWD in FY2025, compounding −38.1%/yr from FY2021.

Growth Quality 40/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
33.6B TWD
Latest YoY
−8.7%
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.
−3.5%
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.
−4.3%
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.
+4.1%
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.
−31.3% (−32.8 + 1.5)
Revenue −6.4%/yr
FY21 43.8B TWD
FY22 37.4B TWD
FY23 35.4B TWD
FY24 36.8B TWD
FY25 33.6B TWD
Net income −38.1%/yr
FY21 783M TWD
FY22 426M TWD
FY23 258M TWD
FY24 332M TWD
FY25 115M TWD
Character of growth · EPS growth decomposed (2014-2025) −11.3 % p.a.
Revenue per share −0.3 %

of which total revenue −0.2 % · buybacks/dilution −0.1 %

EBIT margin −7.4 %
Tax rate −0.3 %
Residual (interest, one-offs) −3.7 %

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).

2908 screens 348% overvalued. Compare with The Home Depot, Inc →

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Cite: Fair Value Calculator (2026). "Test Rite International Co Ltd Fair Value". https://www.fairvalue-calculator.com/stock/2908

Peer Group

Home Improvement Retail · 34 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 41 · Bottom 25%
Fair Value upside −78% · Bottom 25%
Return on equity (TTM) 1% · Bottom 25%
Return on assets 1% · Bottom 25%
Net margin (TTM) 1% · Bottom 25%
Operating margin (TTM) 3% · Bottom 25%
Revenue growth 10% · Top 25%
Dividend yield (TTM) 1.5% · Bottom 25%
Debt / equity 1.16× · Higher than 75% of peers

Valuation Multiples vs Home Improvement Retail median · lower = cheaper

P/E (TTM) 96.7× · Pricier than 75% of peers
P/B 1.61× · Pricier than median
P/S (TTM) 0.33× · Cheaper than median
P/FCF 0.2× · Cheaper than 75% of peers
EV/EBITDA 19.0× · 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 29
FUTURE50 · sector 11
PAST4 · sector 32
HEALTH42 · sector 95
DIVIDEND30 · sector 61

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 Home Improvement Retail stocks, each showing price versus our Fair Value estimate (as of Sep 3, 2026).

Stock Price Fair Value vs Fair Value
The Home Depot, Inc HD $328.61 $236.85 −28%
Lowe's Companies, Inc LOW $208.05 $186.32 −10%
Wesfarmers Limited WES A$77.73 A$50.50 −35%
Floor & Decor Holdings FND $59.33 $27.30 −54%
Mr D.I.Y. Group 5296 1.51 MYR 1.47 MYR −3%
Home Product Center Public Company HMPROR 6.70 THB 6.31 THB −6%
Siam Global House Public Company GLOBAL 6.65 THB 5.96 THB −10%
Haverty Furniture Companies, Inc HVT $27.26 $20.42 −25%
Dohome Public Company DOHOME 3.78 THB 2.75 THB −27%
Bourrelier Group ALBOU €69.40 €36.15 −48%

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Frequently asked questions

Is Test Rite International Co Ltd (2908) overvalued or undervalued?
As of Sep 3, 2026, our model estimates a fair value of 4.97 TWD versus a price of 22.25 TWD, about −78% upside (overvalued).
What is the fair value of 2908?
Our model-based fair value for Test Rite International Co Ltd is 4.97 TWD (as of Sep 3, 2026), built from audited fundamentals. The current price: 22.25 TWD.
What is the quality score of 2908?
Test Rite International Co Ltd has a Quality Score of 41/100. 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 Test Rite International Co Ltd (2908)?
Test Rite International Co Ltd reported trailing-twelve-month revenue of about 34.5B TWD (latest available figure, as of Sep 3, 2026).
What is the net profit margin of 2908?
The net profit margin of Test Rite International Co Ltd is about 0.6%, meaning it keeps roughly 0.6% of revenue as net income. Based on the latest reported figures.
Does Test Rite International Co Ltd pay a dividend?
Test Rite International Co Ltd currently shows a dividend yield of about 1.48% relative to its recent price (as of Sep 3, 2026).
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