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Theon International Plc (THEON) Fair Value & Analysis

Industrials · NL · Market cap €2.5B · ISIN CY0200751713

What is Theon International Plc really worth?

TI Theon International Plc THEON · AS
Price€31.66
Fair Value€19.69
Upside−37.8%
Quality54/100

A solid business, but trading 61% above our fair value of €19.69.

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Strengths

Highly profitable · 24.7% net margin
Low debt · generates free cash flow
Ranks above peers (10/14)
Wide moat 80/100

Risks

!Mixed Growth (revenue 5y +52.2 %/yr)
!The models disagree: range €13.92 to €38.99
!Weak on dividend: 18 out of 100
Evidence: High Range €13.92 – €38.99

Fair value as of: Aug 13, 2026

From 26 valuation models · updated 22 days ago

Share price −7.5% over the past month.

What runs behind every stock

69 individual criteria per stock, every one traceable See the method →

What matters now

  • The model range is unusually wide (€13.92 to €38.99). The outcome hinges heavily on assumptions, so read the point estimate with caution.
  • Solid but not exceptional quality (54/100) and above fair value, neither a clear bargain nor a standout compounder.

Price vs Fair Value (3 years)

€38.32 €8.57 Fair Value €19.69 Feb 2024 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

31‑month range €8.57 – €38.32 · fair‑value band €13.92 – €38.99 · the €31.66 price screens above the €19.69 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

Theon International Plc (THEON) currently trades at €31.66, while our model-based Fair Value estimate is €19.69, implying the stock looks roughly 60.8% overvalued today. The Quality Score stands at 54/100 (solid quality), in the Industrials sector. Bull case: the Growth Earnings group reads highest at a median of €47.45 per share, and 7 of the 26 models we run sit above the €31.66 price. Bear case: the Asset-Based group reads lowest at €3.44, and 19 of the 26 models stay below the price. Evidence for this calculation is high.

Over the trailing twelve months, Theon International Plc generated revenue of €473M at a net margin of 24.7%. Revenue grew 32.2% year over year. It earns a return on equity of 35.8%. The balance sheet holds a net cash position of €127M. Fundamentals as of Aug 13, 2026

Our scenario range runs from €13.92 (bear case) to €38.99 (bull case); at €31.66, the current price sits within 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 14% below its 52-week high and 39% above its 52-week low, currently above its 200-day average. For context, the median of 10 Industrials peers we cover trades at −44% fair-value upside, at −38%, THEON screens cheaper than that median.

Fair Value models

This estimate rests on fiscal year 2026 figures, and about 2 months have passed since. In that time the company retained roughly €0.2098 per share, which is 1.1 % 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
FCF DCF €10.38 €14.52 €27.42 75
EPV €12.01 €13.48 €14.75 74
Growth DCF €9.91 €16.42 €26.90 74
All 26 models by family
DCF Models
FCF DCF €10.38 €14.52 €27.42 75
Owner Earnings €16.68 €33.68 €68.06 69
5Y Revenue Exit €10.59 €16.80 €29.82 68
5Y EBITDA Exit €14.89 €25.49 €46.33 70
5Y P/E Exit €16.95 €36.67 €63.90 65
10Y Revenue Exit €10.33 €20.40 €27.11 64
10Y EBITDA Exit €13.71 €29.45 €57.61 62
10Y P/E Exit €15.18 €33.78 €65.17 58
Earnings-Based
Graham-Dodd €7.05 €49.15 €68.98 61
Lynch FV €25.39 €36.28 €47.16 59
PEG = 1.0 €25.39 €36.28 €47.16 55
EPV €12.01 €13.48 €14.75 74
Dividend Discount
Gordon GGM €2.69 €5.37 €8.13 64
DDM Multi-Stage €2.69 €4.64 €5.66 65
Multiples
P/E Multiple €16.33 €21.77 €27.21 63
P/S Multiple €8.57 €11.43 €14.28 58
P/B Multiple €13.22 €17.62 €22.03 55
EV/EBIT €19.75 €25.44 €31.12 66
EV/EBITDA €16.24 €20.76 €25.27 67
EV/Revenue €9.90 €12.99 €16.07 54
Asset-Based
NCAV (Graham) €2.57 €3.44 €5.13 54
Growth DCF
Growth DCF €9.91 €16.42 €26.90 74
Rev-Margin DCF €11.44 €18.82 €34.21 68
Economic Profit
Residual Income €6.64 €8.86 €36.77 61
ROIC Compounder €14.57 €20.31 €27.65 69
Growth Earnings
Growth-Adj P/E €33.22 €47.45 €61.69 65

Widest divergence: Growth Earnings (€47.45) versus Asset-Based (€3.44). Highest evidence: FCF DCF (75).

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Key figures & financial health

P/E ratio 27.0
P/S ratio 4.91 P/E × margin
EPS (TTM) €1.16 price ÷ EPS = P/E 27.0
Dividend yield 0.9% payout 24.9%
Net margin 18.1% FY2026
Return on equity 35.8% TTM
More key figures
Profitability
Return on assets (EBIT) 25.1% avg 5y
Operating margin 23.5% TTM
Growth
Revenue (TTM) €473M TTM
Revenue growth (YoY) +32.2% 3y avg +45.9%
EPS growth (YoY) +176%
Balance sheet & cash flow
Free cash flow €37.4M FY2026
Net cash €127M FY2026

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

Quality Score breakdown

Overall quality 54/100

Of which business quality 56 · Market factors (momentum, volatility) 57

Profitability 63
Margins and returns on capital today
Quality Growth 40
Are margins and returns improving?
Cashflow 42
Earnings quality: real cash, not paper profit
Fin. Strength 98
Balance sheet, leverage, solvency risk
Investment 32
Disciplined investing over empire-building
Low Volatility 46
Calm price path (market factor)
Momentum 57
Price trend over the last 3–12 months (market factor)
52W Momentum 67
Distance to the 52-week high (market factor)
Net Issuance 36
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

Theon International Plc develops and manufactures customizable night vision, thermal imaging, and electro-optical ISR systems for military and security applications in Europe and internationally.

Full company description

Theon International Plc develops and manufactures customizable night vision, thermal imaging, and electro-optical ISR systems for military and security applications in Europe and internationally. The company offers night vision, thermal imaging, and fused and augmented reality devices; and monocular, binoculars, weapon sights, clip-on devices, and platform-based imaging systems. It also provides ISR optonics; border/coastal surveillance EO systems; and vehicle driver viewers/cameras. In addition, the company offers night vision spare parts and repair parts; logistics support and test article refurbishment; and warranty and maintenance services. Theon International Plc was founded in 1997 and is headquartered in Nicosia, Cyprus. Theon International Plc is a subsidiary of Venetus Limited.

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

Revenue & earnings trend

FY2022 – FY2026 · reported fiscal years

Theon International Plc reported revenue of €443M in FY2026 versus €80.6M in FY2022, a compound +53.2%/yr. Reported net income was €80.5M in FY2026, compounding +43.3%/yr from FY2022.

Growth Quality 91/100
Revenue is growing, but margins or cash flow do not fully confirm the trend.
Latest Revenue (FY 2026)
€443M
Latest YoY
+25.8%
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.
+45.9%
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.
+52.2%
Avg. revenue growth/yr (6Y) 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.
+50.9%
Value creation/yr (5Y) Earnings growth per share (CAGR 5 years) plus dividend yield: value created per share and year.
+26.3% (25.4 + 0.9)
Revenue +53.2%/yr
FY22 €80.6M
FY23 €143M
FY24 €219M
FY25 €352M
FY26 €443M
Net income +43.3%/yr
FY22 €19.1M
FY23 €30.0M
FY24 €36.1M
FY25 €67.4M
FY26 €80.5M

THEON screens 61% overvalued. Compare with General Electric Company →

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Cite: Fair Value Calculator (2026). "Theon International Plc Fair Value". https://www.fairvalue-calculator.com/stock/THEON

Peer Group

Aerospace & Defense · 229 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 54 · Above median
Fair Value upside −38% · Above median
Return on equity (TTM) 36% · Top 25%
Return on assets 11% · Top 25%
Net margin (TTM) 25% · Top 25%
Operating margin (TTM) 24% · Top 25%
Revenue growth 32% · Top 25%
Dividend yield (TTM) 0.9% · Above median
Debt / equity 0.12× · Lower than median

Valuation Multiples vs Aerospace & Defense median · lower = cheaper

P/E (TTM) 27.0× · Cheaper than median
P/B 7.15× · Pricier than 75% of peers
P/S (TTM) 6.02× · Pricier than 75% of peers
P/FCF 76.0× · Pricier than 75% of peers
EV/EBITDA 23.0× · 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
VALUE0 · sector 0
FUTURE100 · sector 50
PAST100 · sector 38
HEALTH94 · sector 93
DIVIDEND18 · sector 16

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

Insider activity: 40/100

Values & ESG

Does this company touch areas you may want to avoid? The classification is inferred from sector and industry.

Weapons Defense

Similar stocks

10 more Aerospace & Defense stocks, each showing price versus our Fair Value estimate (as of Aug 13, 2026).

Stock Price Fair Value vs Fair Value
General Electric Company GE $335.71 $116.71 −65%
RTX Corporation RTX $212.08 $88.37 −58%
Airbus SE AIR €213.00 €117.01 −45%
Lockheed Martin Corporation LMT $565.89 $419.01 −26%
Howmet Aerospace Inc HWM $264.85 $50.43 −81%
General Dynamics Corporation GD $379.32 $274.32 −28%
Northrop Grumman Corporation NOC $545.57 $356.59 −35%
TransDigm Group TDG $1,235 $571.03 −54%
L3Harris Technologies, Inc LHX $262.82 $146.55 −44%
Thales S.A HO €243.70 €171.13 −30%

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Frequently asked questions

Is Theon International Plc (THEON) overvalued or undervalued?
As of Aug 13, 2026, our model estimates a fair value of €19.69 versus a price of €31.66, about −38% upside (overvalued).
What is the fair value of THEON?
Our model-based fair value for Theon International Plc is €19.69 (as of Aug 13, 2026), built from audited fundamentals. The current price: €31.66.
What is the quality score of THEON?
Theon International Plc has a Quality Score of 54/100. 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 Theon International Plc (THEON)?
Theon International Plc reported trailing-twelve-month revenue of about €473M (latest available figure, as of Aug 13, 2026).
What is the net profit margin of THEON?
The net profit margin of Theon International Plc is about 24.7%, meaning it keeps roughly 24.7% of revenue as net income. Based on the latest reported figures.
Does Theon International Plc pay a dividend?
Theon International Plc currently shows a dividend yield of about 0.91% relative to its recent price (as of Aug 13, 2026).
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