← Research · Comparative Tech Firms
v0.130 May 2026·Initial release

What investors actually pay for Western tech firms over their Chinese pair.

The founding paper of the index. We pair the leading Western and Chinese firm in each of twelve frontier-tech sectors and compute the price-to-sales premium per pair — capability, revenue, valuation, and the signed premium, with every datum tied to a public filing. The premium becomes a real-time gauge of how investors are pricing US–China decoupling.

Abstract

The valuation gap between Western and Chinese frontier tech firms is not uniform — it varies by sector, by the regulatory shadow each firm operates under, and by how listing venues price them. This paper pairs the leading Western and Chinese firm in each of twelve frontier-tech sectors and computes the valuation gap (the “Western premium” or “Chinese premium” depending on which side trades higher). The median across the twelve pairs sits at −19.5% (i.e., the median Chinese firm trades about 19.5% higher than its Western pair). Foundation models are decisively Chinese-premium-heavy (median −75.75%, three of four numeric pairs); payments has the cleanest Western premium (Stripe trades +117% above Ant Group, driven by Ant's 2020 IPO halt and lingering regulatory overhang). Each pair is tracked over time, surfacing the discrete repricing events that drive the gap. This is a descriptive paper rather than a predictive one; the value sits in the pair-level structure and the temporal series.

TaskPair-level capability / revenue / valuation scoring; per-pair P/S premium
CorpusIPO prospectuses, 10-K / 10-Q / 6-K, S-1, model cards, eval reports
CadenceQuarterly scoreboard, refresh on each filing
Statusv0 live · 12 pairs documented8 numeric · 4 qualitative · 6 trajectories
I.   Why this exists

The capability gap is closing. The valuation gap is not.

The price-to-sales premium between Western and Chinese AI firms is the cleanest single read of how investors are pricing US–China decoupling. A narrowing premium prices convergence; a widening premium prices the opposite. We measure it, per pair, on public filings.

OpenAI trades at roughly USD 852 billion against an annualized run-rate of USD 25 billion — a price-to-sales multiple of ~34×.1 Moonshot AI, whose Kimi-K2 family is within striking distance of frontier on multiple public evals, closed a USD 2 billion round in May 2026 at a USD 20 billion valuation — on annualized revenue of ~USD 200 million.2 Boston Dynamics, unprofitable and now Hyundai-controlled, is valued at USD 21–28 billion ahead of a planned US listing on cumulative four-year revenue near USD 285 million.3 Unitree, the Hangzhou humanoid firm whose STAR Market application was accepted 20 March 2026, posted 2025 revenue of RMB 1.708 billion (~USD 240 million), shipped 5,500+ humanoid units, and targets a listing valuation of RMB 42 billion (~USD 6.2 billion).4

In each pair, the Chinese firm posts revenue and capability numbers that are not 1/5 or 1/10 of the Western counterpart's — they are at parity, or close enough that the gap is plausibly closeable in two to three years. The valuation gap is structurally larger than the capability gap, the revenue gap, or the unit-shipment gap. That excess valuation gap is the Western premium.

The premium is both a real-time gauge of how investors read the geopolitical regime and a measurable arbitrage claim — sector-conditional, pair-resolved, and recoverable from filings. This program builds the measurement and ships the public scoreboard.

II.   Background & prior work
Seven reference programs

What exists, what it doesn't do, and where this program slots in.

Table 1 · Existing trackers of Chinese / Western tech-firm comparables
SourceOutputPublicPair-resolvedForward-lookingPremium quantified
CB InsightsSubscription dashboardsYesNoMixedNo
CrunchbaseFunding events databaseYesPartialMixedNo
ITJUZI (IT桔子)China funding trackerPaywalledNoPRC-side onlyNo
McKinsey / BCGSector briefsNoNoSlow cycleNo
SCMP / CaixinReportingYesNoEpisodicNo
Sacra / PitchbookPrivate-co. estimatesPartialYes (paid)Pair-levelNo
Forward Indicators — IVPair-level premium scoreboardYesYesYes — quarterlyYes — per pair

Sources: CB Insights, Crunchbase, ITJUZI, McKinsey/BCG sector practice, SCMP/Caixin, Sacra, PitchBook public summaries. Compiled May 2026.

What distinguishes Forward Indicators IV from the seven reference programs above: per-pair P/S premium computation against named Chinese and Western counterparts, a public scoreboard with every datum sourced to a regulatory filing or model card, and a quarterly refresh cadence tied to filing events rather than analyst-report schedules. No existing program publishes all three. The dashboards are paywalled, the press is episodic, and the consultancies do not quantify the premium per pair.

III.   Methodology

Five moving parts. Each is versioned. Each ships.

The pipeline implements the Forward Indicators spine on a single corpus: a matched-pair scorecard, sourced from regulatory filings, scored quarterly, with the premium calculated per pair and aggregated by sector. Each pair carries a capability vector, a revenue normalization, a valuation reference, and a per-pair premium with confidence flag.

I.

Pair selection

Pairs must match on sector taxonomy bucket (frontier foundation model, humanoid robotics, quadruped robotics, AI accelerator silicon, leading-edge foundry, AI public cloud), match on stage (both pre-IPO or both publicly traded, or with a documented cross-stage rationale), carry at least one published quantitative capability score, and have audited or audited-equivalent revenue for at least one side within the last eighteen months. Diversified conglomerates enter on a segment basis (DeepMind, not Alphabet; Cloud Intelligence Group, not Alibaba Group).

II.

Capability scoring

Foundation models report MMLU-Pro, GSM8K or AIME, HumanEval or SWE-Bench, LMArena Elo, and active-parameter count. Robotics reports shipped units, degrees of freedom, peak torque, and a zero-to-three qualitative score per task family. Silicon reports node generation, peak FP16 / FP8 throughput, memory bandwidth, and 12-inch-equivalent wafer capacity. AI cloud reports AI-product revenue run-rate and home-market share. Where multiple variants exist, the strongest released (not gated) model is used; the source eval is recorded.

III.

Revenue normalization

All revenue and valuation figures are converted to USD at the People's Bank of China central parity, HKD–USD, or KRW–USD reference rate on the filing date of the source document. Where Chinese firms report calendar-year revenue and Western firms report on a non-calendar fiscal year, the program reports the most recent disclosed full-year figure for each and notes the period mismatch. Run-rate, ARR, and annualized figures are tagged as such and never mixed with reported full-year revenue in the same column.

IV.

Premium calculation

For each pair we compute three numbers. The capability ratio (Western score ÷ Chinese score, mean across dimensions). The revenue ratio (Western USD revenue ÷ Chinese USD revenue, on matched periods). The headline number, the valuation premium:

Premium = (P/SWestern ÷ P/SChinese) − 1

Positive premium means the Western firm trades at a higher price-to-sales multiple than its Chinese counterpart. Where one side has trivially small revenue (DeepSeek pre-funding; Figure AI pre-revenue), the program substitutes a valuation-per-shipped-unit or valuation-per-employee secondary metric and flags the substitution.

V.

Editorial guardrails

Public documents only. Single-source claims are marked. Missing figures are flagged as unverified and source-pending rather than inferred. Pair-symmetric due diligence: when we raise the confidence bar on a Chinese-side number, we raise the same bar on the Western counterpart. Cohort and methodology versions are stamped and changelogged.

IV.   The cohort
12 matched pairs · updated 31 May 2026

Sector-conditional. Robotics carries the premium; foundry does not.

Twelve pairs across foundation models, humanoid robotics (public and private), accelerator silicon, logic foundry, enterprise AI, open-weight models, and payments infrastructure. Each pair shows the firm description, last disclosed valuation, last reported revenue, and a capability anchor on both sides — with the premium summarized as a one-line editorial takeaway.

Legend
Total pairs128 numeric · 4 n/c or qualitative
Median signed premium−19.5%Range −96.5% → +233%
Largest Western premium+233%Boston Dynamics ↔ Unitree
Largest Chinese premium−96.5%Anthropic ↔ Zhipu · GLM
Sector
Search
Sort
Showing12/ 12
Signed premium · grouped by sector · band = source rangeFIG. 1 · n = 12
-100%-100%-50%-50%0%0%+50%+50%+100%+100%+150%+150%+200%+200%+250%+250%← Chinese premiumWestern premium →Foundation modelsAnthropicZhipu · GLM−98% (reported) · −95% (ARR)Anthropic ↔ Zhipu · GLM Frontier foundation model Premium: −98% (reported) · −95% (ARR)MistralDeepSeek−82% to −89%Mistral ↔ DeepSeek Open-weight frontier model Premium: −82% to −89%xAIMinimax+70%xAI ↔ Minimax Multimodal model Premium: +70%OpenAIMoonshot · Kimi−66%OpenAI ↔ Moonshot · Kimi Frontier foundation model Premium: −66%Google DeepMindDeepSeekqualitativeGoogle DeepMind ↔ DeepSeek Frontier foundation model Premium: qualitativeSemiconductorsNVIDIACambricon−78% (trailing) · −14% (FY2026 fwd)NVIDIA ↔ Cambricon AI accelerator silicon Premium: −78% (trailing) · −14% (FY2026 fwd)TSMCSMIC+7%TSMC ↔ SMIC Logic foundry Premium: +7%Humanoid roboticsBoston DynamicsUnitree+233%Boston Dynamics ↔ Unitree Humanoid robotics · public/pre-IPO Premium: +233%Figure AIUBTECH>+1,000% (qualitative)Figure AI ↔ UBTECH Humanoid robotics · private Premium: >+1,000% (qualitative)1X TechnologiesAgiBot (智元)≈ par1X Technologies ↔ AgiBot (智元) Humanoid robotics · private Premium: ≈ parPaymentsStripeAnt Group+117%Stripe ↔ Ant Group Payments infrastructure Premium: +117%Enterprise AICohere01.AI · Yi (零一万物)n/c (revenue asymmetric)Cohere ↔ 01.AI · Yi (零一万物) Enterprise frontier model Premium: n/c (revenue asymmetric)
Premium trajectories · 4 ref dates · sym-log yFIG. 2 · n = 6
OpenAIMoonshot · KimiFoundation
end-2024: −86%end-2025: −49%mid-2026: −66%−86%−66%end-2023end-2024end-2025mid-2026
AnthropicZhipu · GLMFoundation
end-2023: −50%end-2024: −45%end-2025: −37%mid-2026: −98%−50%−98%end-2023end-2024end-2025mid-2026
xAIMinimaxFoundation
end-2024: +1289%end-2025: +662%mid-2026: +70%+1289%+70%end-2023end-2024end-2025mid-2026
Boston DynamicsUnitreeRobotics
end-2023: +27%end-2024: +688%end-2025: +1686%mid-2026: +233%+27%+233%end-2023end-2024end-2025mid-2026
NVIDIACambriconSemis
end-2023: −72%end-2024: −87%end-2025: −79%mid-2026: −82%−72%−82%end-2023end-2024end-2025mid-2026
TSMCSMICSemis
end-2023: +145%end-2024: +141%end-2025: +60%mid-2026: +40%+145%+40%end-2023end-2024end-2025mid-2026
Table · 12 pairs matching filters
SectorWest firmEast firmPremiumDirectionConfidence
Humanoid roboticsBoston DynamicsUnitree+233%Westernhigh
PaymentsStripeAnt Group+117%Westernhigh
Foundation modelsAnthropicZhipu · GLM−98% (reported) · −95% (ARR)Chinesehigh
Foundation modelsMistralDeepSeek−82% to −89%Chinesemedium
Foundation modelsxAIMinimax+70%Westernmedium
Foundation modelsOpenAIMoonshot · Kimi−66%Chinesehigh
SemiconductorsNVIDIACambricon−78% (trailing) · −14% (FY2026 fwd)Chinesemedium
SemiconductorsTSMCSMIC+7%Westernhigh
Enterprise AICohere01.AI · Yi (零一万物)n/c (revenue asymmetric)Neutralmedium
Foundation modelsGoogle DeepMindDeepSeekqualitativeNeutralqualitative
Humanoid roboticsFigure AIUBTECH>+1,000% (qualitative)Westernqualitative
Humanoid robotics1X TechnologiesAgiBot (智元)≈ parNeutralmedium

Sources per row: see dossier § 3. Premium = (P/SW ÷ P/SC) − 1 where P/S is computable on both sides; otherwise qualitative. All currency normalized to USD at filing-date FX.

V.   Aggregate statistics
8 numeric · 4 qualitative

Median Western premium across the cohort: −19.5%.

Median premium
−19.5%
across the eight numeric pairs
Interquartile range
169.25 pp
Q1 −75.75 → Q3 +93.5
Median abs. deviation
71.5 pp
spread around the median
Pairs · Western premium
4
premium > 0
Pairs · Chinese premium
4
premium < 0
Pairs · qualitative
4
revenue-asymmetric or pre-revenue
Largest Western premium
Boston Dynamics ↔ Unitree · +233%
Figure ↔ UBTECH runs larger qualitatively (>+1,000%) but does not produce a like-for-like multiple.
Largest Chinese premium
Anthropic ↔ Zhipu · −96.5%
Midpoint of the −98% reported / −95% ARR range; HKEX-driven inversion.

Across the twelve documented pairs, eight resolve to a numeric signed premium and four sit outside the like-for-like framework — either revenue-asymmetric (Cohere ↔ 01.AI), structurally non-comparable (DeepMind ↔ DeepSeek), pre-revenue on both sides (1X ↔ AgiBot), or qualitatively unbounded (Figure ↔ UBTECH). The Stripe ↔ Ant Group +117% premium is the cohort's cleanest regulatory-overhang outlier; the median pair sits at −19.5% — just below parity — with an interquartile range of 169.25 percentage points running from Q1 −75.75% (the Hong Kong listing-window foundation-model inversion zone) to Q3 +93.5% (the private-stage Western premium zone). Western and Chinese premium counts split four against four across the numeric cohort, with the remaining four pairs reported qualitatively.

VI.   Sector subgroup view
cohort regrouped · 4 categories

The aggregate −19.5% median masks four very different regimes.

SectorPairsMedian premiumRangeDirection
Foundation models
OpenAI · Anthropic · xAI · Cohere · Mistral · DeepMind ↔ Moonshot · Zhipu · Minimax · 01.AI · DeepSeek
4
2 reported qualitatively
−75.75%−96.5% to +70%Chinese premium dominant (3 of 4 negative)
Semiconductors / AI silicon
NVIDIA · TSMC ↔ Cambricon · SMIC
2
−19.5%−46% to +7%Mixed
Humanoid robotics
Boston Dynamics · Figure · 1X ↔ Unitree · UBTECH · AgiBot
1
2 reported qualitatively
+233%single observationWestern premium dominant
Payments infrastructure
Stripe ↔ Ant Group
1
+117%single observationWestern premium dominant

Regrouping the cohort into four broad categories shows that the aggregate −19.5% median is the near-cancellation of two opposite regimes, not a generalized state. Foundation models (four numeric pairs) cluster on the Chinese-premium side with a median of −75.75% and the cohort's widest dispersion — 166.5 percentage points from Anthropic and Zhipu (−96.5%) to xAI and Minimax (+70%) — reflecting the Hong Kong rerating on top-tier labs against the Western private-market premium that reappears once the Chinese firm sits at a smaller absolute revenue base. Semiconductors (two numeric pairs) sit at the cohort median by coincidence (−19.5%) but mask a 53-point spread between the NVIDIA and Cambricon trailing inversion and the TSMC and SMIC near-parity foundry anchor. Humanoid robotics produces only one numeric observation (Boston Dynamics and Unitree, +233%) with two pairs reported qualitatively because both sides are pre-revenue or revenue-asymmetric, but the direction is unambiguous: every robotics pair, numeric or qualitative, runs Western-premium positive. Payments contributes a single high-confidence observation (Stripe and Ant Group, +117%) that we treat as the cleanest regulatory-overhang datum rather than a sector trend. The sector view replaces “median near parity” with the operative claim: the foundation-model regime has inverted, the robotics regime has not, and the semiconductor regime is the cohort's only true mixed-signal zone.

VII.   Temporal premium series
6 pairs · 4 ref points · end-2023 → mid-2026

Premium trajectories, 2023 → mid-2026.

The six per-pair trajectory sparklines live inside the interactive scoreboard above (§ IV · The cohort) — the sector chips filter both the scatter and the trajectory grid in lockstep.

Six computable pairs carry at least three reference points across the end-2023 to mid-2026 window. Three pairs — DeepMind and DeepSeek, Figure and UBTECH on the Figure side, and 1X and AgiBot — are structurally non-comparable per the methodology above. Anthropic and Zhipu separates after the Hong Kong listing window of late 2025 and early 2026 — the gap widens from −50% at end-2023 to −98% at mid-2026 as the trailing price-to-sales multiple detonates. TSMC and SMIC traces the cohort's cleanest narrowing — +145% to +40% across the same window as SMIC's multiple triples under the export-control regime. xAI and Minimax shows the cleanest revenue-curve maturation, compressing from +1,289% to +70% as both firms scale revenue past the near-zero base.

Reference points end-2023, end-2024, end-2025, mid-2026 · signed premium = (P/SW ÷ P/SC) − 1 · full per-period sourcing in the dossier.

VIII.   Aggregate finding

The premium lives in the listing-venue and the staging.

Across the founding cohort, the premium split cleanly by sector. Three pairs ran negative — Moonshot against OpenAI (−66%), Zhipu against Anthropic (−98% reported and −95% on annual run-rate), and NVIDIA against Cambricon (−78% trailing and −14% forward) — because the Hong Kong listing window and Cambricon's post-export-control rerating priced top Chinese AI and accelerator firms above their Western counterparts on trailing revenue. Two pairs sat at or near par— foundry (TSMC and SMIC, +7%) and private humanoid robotics (1X and AgiBot, near par) — because the valuation anchors are exogenous: capacity, margins, and private rounds.

The remaining four pairs ran positive — xAI and Minimax (+70%), Boston Dynamics and Unitree (+233%), Figure and UBTECH (qualitatively north of +1,000%), and a DeepMind and DeepSeek qualitative anchor — concentrating the Western premium in private humanoid robotics and in pairs where the Western side has access to US private capital that the Chinese counterpart does not. The range across the computable pairs runs from +7% to greater than +1,000% on the Western-premium side and −14% to −98%on the inversion side. The two listing-venue mechanisms — the Hong Kong frontier-AI window and the Cambricon post-export-control rerating — produce a separate analytic regime that we report on both trailing and forward bases.

The signed-premium scatter, sector chips, and table that previously sat alongside this finding now live in the interactive scoreboard above (§ IV · The cohort).

IX.   Implications

What the premium prices in — and what it stops pricing in.

i.

For capital allocators

The premium is a tradable measurement of how decoupling is being priced. A narrowing premium — as seen in the foundation-model pairs after the HKEX rerating — is a price signal that public-market access is the binding constraint, not capability. A widening premium in private humanoid robotics is the market pricing US capital, US customer access, and US-origin foundation models as inputs the Chinese side cannot fully substitute for — even at half the engineering cost.

ii.

For policymakers

The premium is the cleanest single read of the cost of decoupling at the firm level.Where the premium is large (private humanoid robotics, >+1,000%), US policy is producing rents for US firms at the expense of efficient capital allocation; where the premium is small or inverted (foundation models, foundry), policy is moving along the grain of the market. Two-sided premium tracking gives the policy community a public scoreboard that survives administrations.

iii.

For Chinese founders

The HK listing window has begun to clear the structural discount on top-tier Chinese AI firms. The implied playbook: file early, file in Hong Kong, price aggressively on capability rather than waiting for revenue convergence. The premium reversal in Moonshot and Zhipu is the proof of concept.

iv.

For Western founders

The US private-market premium in pre-revenue robotics is a real cushion — but it is the gap that closes fastest when capability convergence becomes legible. Capability parity at a fifth of the valuation is a discount only as long as the buyers and the listing venues stay segmented.

X.   Editorial guardrails

What we will and will not publish.

Public documents only. Every revenue, valuation, and capability number on the scoreboard resolves to an IPO prospectus, an SEC filing, an HKEX or STAR Market filing, a published model card, or an eval report on arXiv. We do not use leaked decks, anonymous sourcing, or non-public secondaries data.

PRC private-market disclosure asymmetry. Chinese private-market disclosure is structurally weaker than US public-market disclosure: shipment counts, ARR, and cap-table composition are typically un-audited until an HKEX or STAR Market prospectus. The program flags every Chinese-side figure sourced from press or analyst reports rather than primary filings, and treats the gap as a measurement-error band rather than a free lunch.

Listing-venue rerating mechanism. Two pairs invert on trailing price-to-sales (Moonshot, Zhipu) and a third inverts on trailing but narrows on forward (Cambricon). In each case the mechanism is the Hong Kong AI listing window of late 2025 and early 2026 or the post-export-control accelerator rerating, not a change in capability. We report trailing and forward multiples where they diverge and never collapse them silently.

Pair-symmetric due diligence.When we raise the confidence bar on a Chinese-side number, we raise the same bar on the Western counterpart. We do not selectively under-cite either side — Figure AI's pre-revenue status earns the same unverified, source-pending flag as a missing AgiBot revenue line.

No-fabrication rule. Where a figure is missing from the public record, the cell is flagged as unverified and source-pending rather than imputed. This is the binding rule for the dossier and for the scoreboard.

Versioned cohort. Pairs and methodology version are stamped. v0.1 is the cut as of 30 May 2026. When a pair is added, removed, or re-graded, the change appears in the changelog with the source that drove it.

Notes

  1. OpenAI, “Accelerating the next phase of AI”, company blog post, March 2026, announcing the USD 122 billion Series funding at USD 852 billion post-money. Annualized run-rate of USD 25 billion confirmed in The Information and TechCrunch dispatches, February–March 2026.
  2. Bloomberg, “Kimi chatbot maker Moonshot AI Valued at $20 Billion in Meituan-Led Round”, 7 May 2026; ARR ramp confirmed in TechNode and TechCrunch coverage of the USD 700 million round (Feb 2026) and the USD 2 billion round (May 2026). Round led by Meituan's Long-Z Investments with Tsinghua Capital, China Mobile, CPE Yuanfeng.
  3. Korea Economic Daily / Seoul Economic Daily / The Korea Herald, January–May 2026, reporting analyst enterprise-value estimates of KRW 30–40 trillion (USD 21–28 billion) ahead of a planned US listing. Cumulative 2022–Q3 2025 revenue KRW 390.7 billion and cumulative losses KRW 1.38 trillion are the Hyundai consolidated disclosure figures.
  4. Caixin Global, “Unitree Robotics Files for $608 Million STAR Market IPO”, 21 March 2026; Caixin Global, “Unitree Fast-Tracks Shanghai IPO With Target Valuation of $6.2 Billion”, 26 May 2026. Revenue RMB 1.708 billion, adjusted profit RMB 600.1 million, gross margin 60.27%, 5,500+ humanoid units shipped, 32.4% global humanoid unit share, sourced from the Shanghai Stock Exchange STAR Market application file accepted 20 March 2026. Full sourcing for the cohort in projects/markets/RESEARCH.md.
Cite as

Forward Indicators (2026). “Comparative Tech Firm Premium Scoreboard, v0.” Forward Indicators Working Paper No. IV-01.

DOI: 10.xxxx/fi.wp.iv.01 · pending registration


← All updates · Comparative Tech FirmsWorking Paper No. IV-01 · v0 · 30 May 2026