3 Asian Stocks That May Be Undervalued In December 2025

As global markets close out the year, Asian indices have shown resilience amid a mixed economic landscape, with China's stock markets experiencing gains despite broader concerns about growth and investment. In this environment, identifying undervalued stocks can offer potential opportunities for investors seeking to capitalize on market inefficiencies.

Top 10 Undervalued Stocks Based On Cash Flows In Asia

Name	Current Price	Fair Value (Est)	Discount (Est)
Zhejiang Jolly PharmaceuticalLTD (SZSE:300181)	CN¥16.77	CN¥32.50	48.4%
Xi'an NovaStar Tech (SZSE:301589)	CN¥156.00	CN¥302.88	48.5%
Xiamen Amoytop Biotech (SHSE:688278)	CN¥82.61	CN¥162.16	49.1%
Takara Bio (TSE:4974)	¥791.00	¥1576.23	49.8%
PharmaEssentia (TWSE:6446)	NT$489.00	NT$946.94	48.4%
Kuraray (TSE:3405)	¥1603.50	¥3165.42	49.3%
JINS HOLDINGS (TSE:3046)	¥5660.00	¥11008.83	48.6%
Forth Corporation (SET:FORTH)	THB5.60	THB11.07	49.4%
CURVES HOLDINGS (TSE:7085)	¥804.00	¥1581.02	49.1%
Cowell e Holdings (SEHK:1415)	HK$27.98	HK$55.41	49.5%

Click here to see the full list of 270 stocks from our Undervalued Asian Stocks Based On Cash Flows screener.

Underneath we present a selection of stocks filtered out by our screen.

Xinjiang Daqo New EnergyLtd (SHSE:688303)

Overview: Xinjiang Daqo New Energy Co., Ltd. is involved in the research, development, production, and sale of polysilicon products both in China and internationally, with a market cap of CN¥60.27 billion.

Operations: The company generates revenue primarily through its manufacturing and sales of polysilicon, amounting to CN¥4.65 billion.

Estimated Discount To Fair Value: 15.4%

Xinjiang Daqo New Energy Ltd. is trading at CN¥28.23, which is 15.4% below its estimated fair value of CN¥33.36, suggesting it may be undervalued based on discounted cash flow analysis. Despite recent financial challenges, including a net loss of CN¥1,073.19 million for the first nine months of 2025 and ongoing legal disputes, the company's revenue growth forecast of 23.7% per year outpaces the broader Chinese market's expected growth rate of 14.6%.

• Our growth report here indicates Xinjiang Daqo New EnergyLtd may be poised for an improving outlook.
• Click to explore a detailed breakdown of our findings in Xinjiang Daqo New EnergyLtd's balance sheet health report.

Suzhou Dongshan Precision Manufacturing (SZSE:002384)

Overview: Suzhou Dongshan Precision Manufacturing Co., Ltd. operates in the electronics manufacturing industry and has a market cap of CN¥155.83 billion.

Operations: Suzhou Dongshan Precision Manufacturing Co., Ltd. generates its revenue primarily from the electronics manufacturing sector, with a market cap of CN¥155.83 billion.

Estimated Discount To Fair Value: 12.9%

Suzhou Dongshan Precision Manufacturing is currently trading at CN¥85.49, below its estimated fair value of CN¥98.12, reflecting potential undervaluation based on cash flows. Recent earnings show net income growth to CNY 1.22 billion for the first nine months of 2025, up from CNY 1.07 billion last year. Despite a volatile share price recently, the company's earnings are forecasted to grow significantly at 50.65% annually over the next three years compared to market averages.

• In light of our recent growth report, it seems possible that Suzhou Dongshan Precision Manufacturing's financial performance will exceed current levels.
• Navigate through the intricacies of Suzhou Dongshan Precision Manufacturing with our comprehensive financial health report here.

Phison Electronics (TPEX:8299)

Overview: Phison Electronics Corp. designs, manufactures, and sells flash memory controllers and peripheral system applications globally, with a market cap of NT$272.62 billion.

Operations: The company's revenue primarily comes from its Flash Memory Control Chip Design segment, which generated NT$62.44 billion.

Estimated Discount To Fair Value: 14.8%

Phison Electronics trades at NT$1,310, below its fair value estimate of NT$1,536.84. Despite recent share price volatility, earnings are forecasted to grow significantly at 26.49% annually over the next three years. The company reported strong Q3 results with net income rising to TWD 2.23 billion from TWD 691 million year-on-year. Recent product innovations in PCIe Gen5 SSDs and AI solutions highlight Phison’s commitment to addressing data-intensive enterprise needs and expanding into secure AI infrastructure markets.

• Our expertly prepared growth report on Phison Electronics implies its future financial outlook may be stronger than recent results.
• Click here to discover the nuances of Phison Electronics with our detailed financial health report.

Summing It All Up

• Gain an insight into the universe of 270 Undervalued Asian Stocks Based On Cash Flows by clicking here.
• Already own these companies? Link your portfolio to Simply Wall St and get alerts on any new warning signs to your stocks.
• Discover a world of investment opportunities with Simply Wall St's free app and access unparalleled stock analysis across all markets.

Want To Explore Some Alternatives?

• Explore high-performing small cap companies that haven't yet garnered significant analyst attention.
• Diversify your portfolio with solid dividend payers offering reliable income streams to weather potential market turbulence.
• Fuel your portfolio with companies showing strong growth potential, backed by optimistic outlooks both from analysts and management.

This article by Simply Wall St is general in nature. We provide commentary based on historical data and analyst forecasts only using an unbiased methodology and our articles are not intended to be financial advice. It does not constitute a recommendation to buy or sell any stock, and does not take account of your objectives, or your financial situation. We aim to bring you long-term focused analysis driven by fundamental data. Note that our analysis may not factor in the latest price-sensitive company announcements or qualitative material. Simply Wall St has no position in any stocks mentioned.

Have feedback on this article? Concerned about the content? Get in touch with us directly. Alternatively, email editorial-team@simplywallst.com