ASE Technology Holding Co., Ltd.

ASXdata completeness 88%9 fiscal years on file

Data notes: no data for concept 'totalDebt'; no data for concept 'interestExpense'

The thesis, from the filings

ASE Technology Holding Co., Ltd. earns about 22% on invested capital, far above its ~9% cost of capital, with a roughly flat share count — a real edge showing up in the numbers. The estimate methods put fair value between $1.68 and $2.97 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2021FY 2022FY 2023FY 2024FY 2025
Revenue$20.5B1$21.8B2$19B3$18.2B4$20.6B5
Net income$2.17B6$2B7$1.16B8$987.5M9$1.28B10
Operating cash flow$2.95B11$3.61B12$3.74B13$2.77B14$4.53B15
Capital expenditure$2.56B16$2.36B17$1.77B18$2.43B19$5.25B20
Free cash flow (derived)$390.3M11$1.25B12$1.97B13$343.6M14−$713.8M15
Total debt
Cash & equivalents$2.48B21$1.9B22$2.05B23$2.44B24$2.95B24
Diluted shares4.41B4.37B4.38B4.41B4.45B

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$24.53
your share of equity
Profit it earned you last year
$2.87
Free cash flow it threw off
−$1.61
Debt you’d be carrying

10 shares is a claim on $24.53 of net worth that earned you $2.87 and generated −$1.61 of cash last year.

iii. Is this a good business?
Moat signal · return on invested capital
22% avg · 5y
FY21 34%FY22 27%FY23 16%FY24 14%FY25 16%

It earned about 22% on invested capital, year after year, against a ~9% cost of capital — the footprint of real pricing power. Competition usually drags returns like this back down; here it hasn't.

seeing a moat in the numbers →
Management signal · capital allocation
+1% shares · 5y

Share count is roughly flat over 5 years — little dilution, little buyback.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 3 estimate methods that apply put fair value between $1.68 and $2.97 a share. They rest on different assumptions, so where they diverge is the story; the Graham Number is a stricter floor, not a target.

DCF · Growth Exit 10Y
$1.68
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth0.0%
  • fcfBase$343.6M
DCF · Growth Exit 5Y
$1.77
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth0.0%
  • fcfBase$343.6M
Earnings Power Value
$2.97
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$1.28B
  • growthAssumed0.0%
Graham Number
$3.93
assumptions (1)
  • grahamMultiplier2250.0%

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years0.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $1.77
The three cases
Bear0.0%$1.77
Base0.0%$1.77
Bull5.0%$2.03

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 0.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 20-F · period ending 2021-12-31 · accession 0001193125-22-087341 (Revenue)
  2. 20-F · period ending 2022-12-31 · accession 0001193125-23-095811 (Revenue)
  3. 20-F · period ending 2023-12-31 · accession 0001193125-24-085380 (Revenue)
  4. 20-F · period ending 2024-12-31 · accession 0001193125-25-064603 (Revenue)
  5. 20-F · period ending 2025-12-31 · accession 0001193125-26-135585 (Revenue)
  6. 20-F · period ending 2021-12-31 · accession 0001193125-22-087341 (ProfitLossAttributableToOwnersOfParent)
  7. 20-F · period ending 2022-12-31 · accession 0001193125-23-095811 (ProfitLossAttributableToOwnersOfParent)
  8. 20-F · period ending 2023-12-31 · accession 0001193125-24-085380 (ProfitLossAttributableToOwnersOfParent)
  9. 20-F · period ending 2024-12-31 · accession 0001193125-25-064603 (ProfitLossAttributableToOwnersOfParent)
  10. 20-F · period ending 2025-12-31 · accession 0001193125-26-135585 (ProfitLossAttributableToOwnersOfParent)
  11. 20-F · period ending 2021-12-31 · accession 0001193125-22-087341 (CashFlowsFromUsedInOperatingActivities)
  12. 20-F · period ending 2022-12-31 · accession 0001193125-23-095811 (CashFlowsFromUsedInOperatingActivities)
  13. 20-F · period ending 2023-12-31 · accession 0001193125-24-085380 (CashFlowsFromUsedInOperatingActivities)
  14. 20-F · period ending 2024-12-31 · accession 0001193125-25-064603 (CashFlowsFromUsedInOperatingActivities)
  15. 20-F · period ending 2025-12-31 · accession 0001193125-26-135585 (CashFlowsFromUsedInOperatingActivities)
  16. 20-F · period ending 2021-12-31 · accession 0001193125-22-087341 (PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities)
  17. 20-F · period ending 2022-12-31 · accession 0001193125-23-095811 (PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities)
  18. 20-F · period ending 2023-12-31 · accession 0001193125-24-085380 (PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities)
  19. 20-F · period ending 2024-12-31 · accession 0001193125-25-064603 (PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities)
  20. 20-F · period ending 2025-12-31 · accession 0001193125-26-135585 (PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities)
  21. 20-F · period ending 2021-12-31 · accession 0001193125-23-095811 (CashAndCashEquivalents)
  22. 20-F · period ending 2022-12-31 · accession 0001193125-24-085380 (CashAndCashEquivalents)
  23. 20-F · period ending 2023-12-31 · accession 0001193125-25-064603 (CashAndCashEquivalents)
  24. 20-F · period ending 2024-12-31 · accession 0001193125-26-135585 (CashAndCashEquivalents)