AMKR — Amkor Technology Graham Screen

Layer: L7-OSAT | Date: 2026-05-28 | Price at screen: $71.14


PRICE CHECK

Metric Value
Price (2026-05-28) $71.14
52-week High $79.23
52-week Low $17.79
Distance from 52w High -10.2%
YTD Return +66.1%
200-day MA $43.64
50-day MA $62.28
Beta 2.31

FULL SCREEN triggered: YTD +66.1% (below 80% threshold), within 10% of 52w high.


COMPANY PROFILE

Amkor Technology (NASDAQ: AMKR) is the world's #2 OSAT (Outsourced Semiconductor Assembly and Test) provider with ~15% global market share (vs ASE at 44%). Founded 1968, HQ Tempe AZ. $6.7B revenue FY2025, 30,800 employees. Primary markets: mobile/consumer, compute/AI, automotive. Key facilities: South Korea, Japan, Vietnam, Philippines, Taiwan, and a new $7B Arizona campus (Peoria).


1. PRICE + VALUATION SNAPSHOT (shr-020)

Metric Value Note
Market Cap $17.6B Post-April rerating
EV $17.7B Net debt near zero ($67M)
TTM EPS $1.75 Q2+Q3+Q4'25 + Q1'26
2026E EPS $2.08 Consensus 7 analysts
2027E EPS $2.45 Consensus 5 analysts
Trailing P/E 40.7x
2026E P/E 34.2x
2027E P/E 29.0x
EV/EBITDA 14.8x
P/B 3.94x Book $18.04/sh
P/S 2.49x
Div Yield 0.47% $0.336/yr, quarterly

Context on rerating: Stock was at $17.79 in March 2025. It surged ~300% in 12 months. The April 2026 surge (+57% in one month, $45 → $71) coincides with: (a) Q1 2026 record results and (b) May 21 Investor Day setting $11B 2030 revenue target. The stock now trades at investor-day optimism multiples — this is the key risk.


2. APPLE CUSTOMER CONCENTRATION RISK

Apple = 29.8% of FY2025 net sales (~$2.0B of $6.7B). Top 10 customers = 72% of revenue.

Key mechanics:


3. ARIZONA ADVANCED PACKAGING PLANT


4. CHIPS ACT FUNDING STATUS


5. COMPETITIVE POSITION vs TSMC IN-HOUSE OSAT

Dimension Amkor TSMC In-House
CoWoS Outsourced "oS" layer (substrate bonding) Owns "CoW" die-on-wafer step
Advanced packaging SiP, FOWLP, Fan-Out — strong InFO (own), CoWoS (own high-margin step)
US footprint Building $7B Arizona plant Fab 21 Phase 1/2 in Arizona
Customer diversification Apple, NVIDIA, AMD, Qualcomm Internal (Apple, NVIDIA anchor customers)
Margin ~14% gross (low-cost, volume) 53%+ gross
Competitive threat TSMC is a PARTNER via MOU, not direct OSAT competitor for the outsourced steps TSMC keeps high-value die bonding; Amkor does substrate work

Key insight: TSMC does not compete with Amkor directly at the OSAT level — their MOU co-locates Amkor to handle the packaging steps TSMC doesn't want to own. The real competitor is ASE Technology (44% market share, aggressively expanding with 6 new fabs in 2026). Amkor's Arizona plant + TSMC MOU gives it a structural moat in US-based advanced packaging that ASE cannot easily replicate.


6. GRAHAM 7-FILTER SCREEN (shr-017 cyclical trap check applied)

# Filter Threshold AMKR Result Verdict
1 Adequate size >$1.5B revenue $6.7B FY2025 PASS
2 Financial strength Current ratio ≥ 2.0x 2.27x PASS
3 Earnings stability Positive EPS 10yr Positive all 4 yrs shown (2022-2025) CONDITIONAL PASS (limited history available; peaked in 2022 at $3.11)
4 Dividend record Uninterrupted Quarterly since ~2021; ~5yr track CONDITIONAL PASS (short record)
5 Earnings growth EPS +33% over 10yr 2022→2025: -52% (cyclical peak→trough); 2026E +39% recovery FAIL (shr-017: cyclical trap — trailing data looks bad due to cycle, not secular decline)
6 Moderate P/E <15x trailing TTM 40.7x, 2026E 34.2x, 2027E 29.0x FAIL (materially above)
7 Moderate P/B <1.5x or P/E×P/B <22.5 P/B 3.94x; P/E×P/B = 160x FAIL

Graham Score: 2/7 (or 3/7 with conditional passes) — Deep FAIL on value filters. This is NOT a Graham defensive value candidate.

shr-017 cyclical trap check: AMKR is genuinely a cyclical (semiconductor cycle driven). However, unlike Maersk, the forward earnings profile is improving (not deteriorating) — 2026E +39%, 2027E +18% growth from a valid fundamental driver (Arizona ramp + AI compute). The cyclical trap risk here is the inverse: buying on investor-day optimism at peak valuation, not buying on trailing peak metrics.


7. GRAHAM INTRINSIC VALUE SENSITIVITY (shr-012)

Using Trailing TTM EPS ($1.75)

Growth Rate IV ($) vs $71.14 Margin of Safety
g = 0% $14.88 -79% deeply negative
g = 3% $25.38 -64% deeply negative
g = 5% $32.38 -55% deeply negative
g = 7.5% $41.12 -42% deeply negative
g = 10% $49.88 -30% deeply negative

Using 2026E EPS ($2.08)

Growth Rate IV ($) vs $71.14 Margin of Safety
g = 0% $17.68 -75% deeply negative
g = 3% $30.16 -58% deeply negative
g = 5% $38.48 -46% deeply negative
g = 7.5% $48.88 -31% deeply negative
g = 10% $59.28 -17% negative

Using 2027E EPS ($2.45)

Growth Rate IV ($) vs $71.14 Margin of Safety
g = 0% $20.83 -71% deeply negative
g = 3% $35.53 -50% deeply negative
g = 5% $45.33 -36% deeply negative
g = 7.5% $57.58 -19% negative
g = 10% $69.83 -2% break-even

Break-even growth rate using 2027E forward EPS = ~10%. The stock only reaches fair value if you believe Amkor can sustain ~10% EPS growth indefinitely from 2027. The Investor Day 2030 target of $5 EPS from $2.45 (2027E) implies ~27% CAGR 2027-2030, but that assumes full Arizona ramp execution — which is not yet proven.


8. IMPLIED GROWTH RATE ANALYSIS (shr-003)

P/E Basis P/E Implied Graham g
Trailing TTM 40.7x 16.1%
2026E consensus 34.2x 12.9%
2027E consensus 29.0x 10.3%

Gap between trailing and forward implied growth (16.1% vs 10.3%) = 5.8 percentage points. This gap reflects the market pricing a real earnings improvement (legitimate — 2026E is +39% growth driven by Arizona CPU ramp). But the market is also pricing in sustained ~10% long-run growth post-ramp, which is the optimistic scenario, not a margin-of-safety scenario.


9. FCF ANALYSIS

Year Operating CF CapEx FCF FCF Yield
2022 $1,099M $908M $190M
2023 $1,270M $749M $521M
2024 $1,089M $744M $345M
2025 $1,096M $905M $192M 1.1%
2026E ~$1,200-1,400M $2,500-3,000M -$1,100 to -$1,800M negative

FCF will be deeply negative 2026-2027 during Arizona construction. This stock is in a heavy capex investment phase. Investors are paying for the 2028-2030 earnings stream, not current FCF. This is a growth capex story, structurally incompatible with Graham value criteria.

SBC: $20M in FY2025 (low, ~0.1% of market cap). Not a meaningful adjustment.


10. RED FLAG CHECK (shr-020)

Category Signal Status
Recent price action +300% in 12 months; +57% in April 2026 alone on Investor Day run-up RED — potential euphoria premium
Earnings vs expectations Q1 2026: EPS $0.33 vs $0.24 est (+39.8%), Revenue $1.68B vs $1.44B est (+27.5%) GREEN — genuine beat
Q2 guidance $1.75-1.85B revenue, $0.42-0.52 EPS — above prior consensus GREEN
Analyst rating 2 Strong Buy, 3 Buy, 5 Hold, 0 Sell. Mean PT $75.50 vs price $71.14 (+6%) AMBER — analysts only ~6% above current price
Insider activity Multiple open-market SALES in May 2026 (CFO, GC, insiders; $750K-$3.7M) RED — no open-market purchases; selling into the rally per shr-002
Short interest 7.45M shares short, 12.2% of float. Short ratio 1.43 days. Declining (from 8.7M prior month) AMBER — moderate, declining, not squeeze-level
Dividend status $0.336/yr, current, growing slowly (recent large 2024 Q4 was special div $0.488 one-time) GREEN
Balance sheet D/E 0.35x, current ratio 2.27x, net debt ~$67M GREEN
Arizona plan risk CHIPS Act still preliminary; $2.5-3B FY2026 capex = negative FCF RED
Apple concentration 29.8% revenue single customer RED — structural
Competitive context ASE accelerating 6-fab buildout; TSMC CoWoS oversupply from rival capex AMBER
AI packaging claim CPU/AI packaging tripling in 2026, concrete (NVIDIA, AMD programs) GREEN — not "AI washing" per shr-032

Active REDs: 4 (euphoria premium, insider selling, Arizona execution risk, Apple concentration)


11. THESIS ASSESSMENT

Bull Case

Bear Case

Honest Assessment

AMKR is a high-quality growth/capex story that has rerated from deep-value territory ($17 in March 2025) to growth-premium territory ($71 today). The thesis of "cheap OSAT with Apple and AI tailwinds" was valid at $17-25. At $71 it is a growth stock priced for near-perfect execution of a multi-year construction project. Graham defensive methodology is structurally the wrong tool here — this is a DCF/EV problem, not a P/B or P/E screen.

The satellite EUR ~3,000 portfolio already holds cyclical value (AKE.PA, AIG, AGN.AS, RI.PA). Adding AMKR adds: (a) USD currency concentration, (b) semiconductor cycle beta, (c) single-stock AI capex execution risk. VWCE already provides AMKR exposure (NASDAQ constituent). Per shr-019, the case for concentrating satellite capital here vs VWCE is weak when the stock has already rerated and offers no Graham-style margin of safety.

Watchlist candidacy: If AMKR pulls back to $45-55 range (the Dec 2025 / early Jan 2026 prices, before the investor-day run-up), the IV math becomes more interesting at 2027E EPS and the execution story would be partly de-risked by Arizona progress. That would be a 25-35% drawdown from current levels.


VERDICT

VERDICT LINE: 🔴 NO-BUY at $71.14 — Graham IV deeply negative at all growth scenarios using trailing/forward EPS; implied growth rate 10.3-16.1% required for fair value; 4 active REDs including euphoria premium post +300% rerating, systematic insider selling, negative FCF 2026-2027 from $7B Arizona build-out, and 30% Apple concentration; VWCE already provides exposure; revisit at $45-55 if Arizona ramp progresses and stock retraces to pre-investor-day levels.


Data sources: yfinance (prices, financials, insiders — 2026-05-28), SEC 10-K FY2025, SEC 8-K Q1 2026 earnings, Amkor Investor Day May 21 2026. Short interest from yfinance. Apple concentration from FY2025 10-K via SEC EDGAR.