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Mapletree Pan Asia Commercial Trust (N2IU) Fair Value & Analysis

Real Estate · SG · Market cap 6.8B SGD (≈ $5.4B) · ISIN SG2D18969584

What is Mapletree Pan Asia Commercial Trust really worth?

MP Mapletree Pan Asia Commercial Trust N2IU · SG
Price1.23 SGD
Fair Value1.14 SGD
Upside−7.3%
Quality67/100

A solid business, currently priced close to our fair value of 1.14 SGD.

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Strengths

Highly profitable · 29.4% net margin
Moderate debt · generates free cash flow

Risks

!Mixed Growth (revenue 5y +11.0 %/yr)
!Mixed vs. peers (8/15)
!Moderate moat 64/100
!Evidence only low, so the estimate is less certain
!Weak on valuation: 24 out of 100
!Weak on past: 11 out of 100

For context

·6.42% dividend yield
Evidence: Low Range 0.6300 SGD – 1.14 SGD

Fair value as of: Aug 28, 2026

From 13 valuation models · updated 8 days ago

Share price −6.1% 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 (1.14 SGD). The favourable scenario is already priced in.
  • The price sits close to our fair value, market and models broadly agree here, little valuation tension.
  • A fairly wide model range (0.6300 SGD to 1.14 SGD) leaves room in how you read the outcome.
  • Evidence is limited here (fewer models, shorter history), so the fair value is a rougher estimate than usual.

Price vs Fair Value (5 years)

1.62 SGD 1.03 SGD Fair Value 1.14 SGD Jun 2021 Sep 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Aug 28, 2026.

How to read this chart

60‑month range 1.03 SGD – 1.62 SGD · fair‑value band 0.6300 SGD – 1.14 SGD · the 1.23 SGD price screens above the 1.14 SGD fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Aug 28, 2026.

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Analysis

Mapletree Pan Asia Commercial Trust (N2IU) currently trades at 1.23 SGD, while our model-based Fair Value estimate is 1.14 SGD, implying the stock looks roughly 7.9% fairly valued today. The Quality Score stands at 67/100 (solid quality), in the Real Estate sector. Bull case: the Economic Profit group reads highest at a median of 1.20 SGD per share, and 1 of the 13 models we run sit above the 1.23 SGD price. Bear case: the Multiples group reads lowest at 0.8400 SGD, and 12 of the 13 models stay below the price. Evidence for this calculation is low.

Over the trailing twelve months, Mapletree Pan Asia Commercial Trust generated revenue of 878M SGD at a net margin of 30.3%. Revenue declined 5.9% year over year. It earns a return on equity of 2.8%. Net debt stands at 5.4B SGD. Fundamentals as of Aug 28, 2026

Our scenario range runs from 0.6300 SGD (bear case) to 1.14 SGD (bull case); at 1.23 SGD, 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 about 15% below its 52-week high and 7% above its 52-week low, currently below its 200-day average. For context, the median of 10 Real Estate peers we cover trades at −25% fair-value upside, at −7%, N2IU screens cheaper 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
Residual Income best evidence 1.26 SGD 1.20 SGD 0.9800 SGD 76
FCF DCF 0.2900 SGD 0.9500 SGD 1.93 SGD 74
Growth DCF 0.3000 SGD 0.8800 SGD 1.67 SGD 73
All 13 models by family
DCF Models
FCF DCF 0.2900 SGD 0.9500 SGD 1.93 SGD 74
5Y Revenue Exit 0.4300 SGD 1.01 SGD 69
5Y EBITDA Exit 0.3400 SGD 1.14 SGD 2.07 SGD 70
10Y Revenue Exit 0.0500 SGD 0.5000 SGD 1.09 SGD 59
10Y EBITDA Exit 0.3100 SGD 0.9800 SGD 1.88 SGD 63
Multiples
P/S Multiple 0.6300 SGD 0.8400 SGD 1.05 SGD 58
P/B Multiple 0.6300 SGD 0.8400 SGD 1.05 SGD 55
EV/EBIT 0.9600 SGD 1.59 SGD 2.22 SGD 64
EV/EBITDA 0.5300 SGD 1.02 SGD 1.51 SGD 64
EV/Revenue 0.1500 SGD 0.4700 SGD 50
Asset-Based
NCAV (Graham) 0.8900 SGD 1.19 SGD 1.77 SGD 54
Growth DCF
Growth DCF 0.3000 SGD 0.8800 SGD 1.67 SGD 73
Economic Profit
Residual Income best evidence 1.26 SGD 1.20 SGD 0.9800 SGD 76

Widest divergence: Economic Profit (1.20 SGD) versus Multiples (0.8400 SGD). Highest evidence: Residual Income (76).

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Key figures & financial health

P/E ratio 24.6
P/S ratio 7.95 P/E × margin
EPS (TTM) 0.0500 SGD price ÷ EPS = P/E 24.6
Dividend yield 6.4% payout 158%
Net margin 32.3% FY2026
Return on equity 2.7% TTM
More key figures
Profitability
Return on assets (EBIT) 3.8% avg 5y
Operating margin 69.1% TTM
Growth
Revenue (TTM) 865M SGD TTM
Revenue growth (YoY) −5.8% 3y avg +1.3%
EPS growth (YoY) −11.4%
Balance sheet & cash flow
Free cash flow 585M SGD FY2026
Net debt 5.4B SGD FY2026 · ≈ 9.2 yrs of FCF

Figures from reported company fundamentals · as of Aug 28, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 67/100

Of which business quality 65 · Market factors (momentum, volatility) 50

Profitability 32
Margins and returns on capital today
Quality Growth 47
Are margins and returns improving?
Cashflow 100
Earnings quality: real cash, not paper profit
Fin. Strength 46
Balance sheet, leverage, solvency risk
Investment 100
Disciplined investing over empire-building
Low Volatility 98
Calm price path (market factor)
Momentum 36
Price trend over the last 3–12 months (market factor)
52W Momentum 19
Distance to the 52-week high (market factor)
Net Issuance 79
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

Mapletree Pan Asia Commercial Trust is a real estate investment trust positioned to be the proxy to key gateway markets of Asia.

Full company description

Mapletree Pan Asia Commercial Trust is a real estate investment trust positioned to be the proxy to key gateway markets of Asia. Listed on the Singapore Exchange Securities Limited on 27 April 2011, it made its public market debut as Mapletree Commercial Trust and was subsequently renamed MPACT on 3 August 2022 following the merger with Mapletree North Asia Commercial Trust. Its principal investment objective is to invest on a long-term basis, directly or indirectly, in a diversified portfolio of income-producing real estate used primarily for office and/or retail purposes, as well as real estate-related assets, in the key gateway markets of Asia (including but not limited to Singapore, Hong Kong, China, Japan and South Korea). Mapletree Pan Asia Commercial Trust was incorporated in 2005 in Singapore.

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

Revenue & earnings trend

FY2022 – FY2026 · reported fiscal years

Mapletree Pan Asia Commercial Trust reported revenue of 808M SGD in FY2026 versus 475M SGD in FY2022, a compound +14.2%/yr. Reported net income was 261M SGD in FY2026, compounding −6.8%/yr from FY2022.

Growth Quality 82/100
Revenue is growing, but margins or cash flow do not fully confirm the trend.
Latest Revenue (FY 2026)
808M SGD
Latest YoY
−4.4%
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.
+1.3%
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.
+11.0%
Avg. revenue growth/yr (12Y) 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.
+9.7%
Value creation/yr (5Y) Earnings growth per share (CAGR 5 years, EBIT basis) plus dividend yield: value created per share and year.
+8.2% (1.8 + 6.4)
Revenue +14.2%/yr
FY22 475M SGD
FY23 776M SGD
FY24 896M SGD
FY25 845M SGD
FY26 808M SGD
Net income −6.8%/yr
FY22 347M SGD
FY23 483M SGD
FY24 578M SGD
FY25 584M SGD
FY26 261M SGD

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Cite: Fair Value Calculator (2026). "Mapletree Pan Asia Commercial Trust Fair Value". https://www.fairvalue-calculator.com/stock/N2IU

Peer Group

REIT - Office · 69 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 69 · Top 25%
Fair Value upside −7% · Above median
Return on equity (TTM) 3% · Below median
Return on assets 2% · Above median
Net margin (TTM) 29% · Above median
Operating margin (TTM) 69% · Top 25%
Revenue growth −6% · Below median
Dividend yield (TTM) 6.4% · Above median
Debt / equity 0.54× · Lower than median

Valuation Multiples vs REIT - Office median · lower = cheaper

P/E (TTM) 24.6× · Pricier than median
P/B 0.57× · Cheaper than median
P/S (TTM) 6.22× · Pricier than median
P/FCF 9.2× · Pricier than median
EV/EBITDA 17.0× · Pricier than median
PEG 2.75× · Pricier than median

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
VALUE24 · sector 24
FUTURE0 · sector 0
PAST11 · sector 11
HEALTH73 · sector 66
DIVIDEND100 · sector 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

Similar stocks

10 more REIT - Office stocks, each showing price versus our Fair Value estimate (as of Aug 28, 2026).

Stock Price Fair Value vs Fair Value
MERLIN Properties SOCIMI, S.A MRL €13.51 €5.66 −58%
BXP, Inc BXP $67.95 $53.27 −22%
Vornado Realty Trust VNORP $51.00 $40.45 −21%
Alexandria Real Estate Equities, Inc ARE $51.63 $58.69 +14%
Gecina GFC €67.25 €75.35 +12%
Hudson Pacific Properties, Inc HPP $12.74 $3.81 −70%
Cousins Properties Incorporated CUZ $29.25 $17.46 −40%
EMBASSYRR EMBASSYRR ₹449.01 ₹134.34 −70%
Embassy Office Parks REIT owns, EMBASSY ₹435.90 ₹141.82 −67%
DEXUS DXS A$5.96 A$4.49 −25%

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Frequently asked questions

Is Mapletree Pan Asia Commercial Trust (N2IU) overvalued or undervalued?
As of Aug 28, 2026, our model estimates a fair value of 1.14 SGD versus a price of 1.23 SGD, about −7% upside (fairly valued).
What is the fair value of N2IU?
Our model-based fair value for Mapletree Pan Asia Commercial Trust is 1.14 SGD (as of Aug 28, 2026), built from audited fundamentals. The current price: 1.23 SGD.
What is the quality score of N2IU?
Mapletree Pan Asia Commercial Trust has a Quality Score of 67/100. 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 Mapletree Pan Asia Commercial Trust (N2IU)?
Mapletree Pan Asia Commercial Trust reported trailing-twelve-month revenue of about 878M SGD (latest available figure, as of Aug 28, 2026).
What is the net profit margin of N2IU?
The net profit margin of Mapletree Pan Asia Commercial Trust is about 30.3%, meaning it keeps roughly 30.3% of revenue as net income. Based on the latest reported figures.
Does Mapletree Pan Asia Commercial Trust pay a dividend?
Mapletree Pan Asia Commercial Trust currently shows a dividend yield of about 6.42% relative to its recent price (as of Aug 28, 2026).
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