Eternal Materials Co (TPE:1717) Debt-to-EBITDA : 3.17 (As of Jun. 2026) — 21% Below Median

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TPE:1717 Eternal Materials Co Ltd TPE:1717
67 GF Score
Price NT$71.70
GF Value NT$32.62
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Eternal Materials Co Debt-to-EBITDA?

Eternal Materials Co TPE:1717 -0.83% 67 Debt-to-EBITDA is 3.17 as of Jun. 2026, which is 21% below its 10-year median of 4.02. GuruFocus rates TPE:1717 with a GF Score™ of 67/100 and a GF Value™ of NT$32.62 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,268 Chemicals companies, Eternal Materials Co ranks worse than 70.5% on this metric.

Debt-to-EBITDA measures a company's ability to pay off its debt.

Eternal Materials Co's Short-Term Debt & Capital Lease Obligation for the quarter that ended in Jun. 2026 was NT$12,466 Mil. Eternal Materials Co's Long-Term Debt & Capital Lease Obligation for the quarter that ended in Jun. 2026 was NT$11,743 Mil. Eternal Materials Co's annualized EBITDA for the quarter that ended in Jun. 2026 was NT$7,643 Mil. Eternal Materials Co's annualized Debt-to-EBITDA for the quarter that ended in Jun. 2026 was 3.17.

A high Debt-to-EBITDA ratio generally means that a company may spend more time to paying off its debt. According to Joel Tillinghast's BIG MONEY THINKS SMALL: Biases, Blind Spots, and Smarter Investing, a ratio of Debt-to-EBITDA exceeding four is usually considered scary unless tangible assets cover the debt.

The historical rank and industry rank for Eternal Materials Co's Debt-to-EBITDA or its related term are showing as below:

TPE:1717' s Debt-to-EBITDA Range Over the Past 10 Years
Min: 3.08   Med: 4.02   Max: 5.52
Current: 4.03

During the past 13 years, the highest Debt-to-EBITDA Ratio of Eternal Materials Co was 5.52. The lowest was 3.08. And the median was 4.02.

TPE:1717's Debt-to-EBITDA is ranked worse than
70.5% of 1268 companies
in the Chemicals industry
Industry Median: 2.005 vs TPE:1717: 4.03

Eternal Materials Co  (TPE:1717) Debt-to-EBITDA Explanation

In the calculation of Debt-to-EBITDA, we use the total of Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation divided by EBITDA. In some calculations, Total Liabilities is used to for calculation.


Be Aware

A high Debt-to-EBITDA ratio generally means that a company may spend more time to paying off its debt.

According to Joel Tillinghast's BIG MONEY THINKS SMALL: Biases, Blind Spots, and Smarter Investing, a ratio of Debt-to-EBITDA exceeding four is usually considered scary unless tangible assets cover the debt.


Eternal Materials Co Debt-to-EBITDA Related Terms


Eternal Materials Co Debt-to-EBITDA Historical Data

* Premium members only.

The historical data trend for Eternal Materials Co's Debt-to-EBITDA can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Eternal Materials Co Debt-to-EBITDA Chart

Eternal Materials Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Debt-to-EBITDA
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.30 3.90 4.68 4.09 4.33

Eternal Materials Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Debt-to-EBITDA Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 4.80 3.83 4.35 3.92 3.17

TPE:1717 vs LIN, SHW, ECL: Debt-to-EBITDA Comparison

For the Specialty Chemicals subindustry, Eternal Materials Co's Debt-to-EBITDA, along with its competitors' market caps and Debt-to-EBITDA data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Eternal Materials Co Debt-to-EBITDA vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Eternal Materials Co's Debt-to-EBITDA distribution charts can be found below:

* The bar in red indicates where Eternal Materials Co's Debt-to-EBITDA falls into.


TPE:1717
67GF Score
Eternal Materials Co Ltd TPE:1717
Debt-to-EBITDA is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eternal Materials Co Debt-to-EBITDA Calculation

Debt-to-EBITDA measures a company's ability to pay off its debt.

Eternal Materials Co's Debt-to-EBITDA for the fiscal year that ended in Dec. 2025 is calculated as

Debt-to-EBITDA=Total Debt / EBITDA
=(Short-Term Debt & Capital Lease Obligation + Long-Term Debt & Capital Lease Obligation) / EBITDA
=(9685.507 + 12489.379) / 5119.057
=4.33

Eternal Materials Co's annualized Debt-to-EBITDA for the quarter that ended in Jun. 2026 is calculated as

Debt-to-EBITDA=Total Debt / EBITDA
=(Short-Term Debt & Capital Lease Obligation + Long-Term Debt & Capital Lease Obligation) / EBITDA
=(12465.503 + 11742.881) / 7642.988
=3.17

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

In the calculation of annual Debt-to-EBITDA, the EBITDA of the last fiscal year is used. In calculating the annualized quarterly data, the EBITDA data used here is four times the quarterly (Jun. 2026) EBITDA data.

Frequently Asked Questions Learn more about Debt-to-EBITDA →
What does a Debt-to-EBITDA of 3.17 mean?
Eternal Materials Co (TPE:1717) has a Debt-to-EBITDA of 3.17 as of Jun. 2026. Debt-to-EBITDA ratio represents the ratio of total debt to total earnings before interest, taxes, depreciation and amortization. View historical data on Eternal Materials Co. This is 21% below median its historical median of 4.02. Over the past decade, Eternal Materials Co's Debt-to-EBITDA has ranged from 3.08 to 5.52. According to the industry distribution chart, Eternal Materials Co ranks #894 out of 1268 companies in the Chemicals industry, placing it in the top 70.5%.
Is Eternal Materials Co's Debt-to-EBITDA too high?
Eternal Materials Co's current Debt-to-EBITDA of 3.17 is 21% below median its 10-year median of 4.02. Over the past 10 years, this metric has ranged from a low of 3.08 to a high of 5.52. The Chemicals industry median Debt-to-EBITDA is 2.01. Eternal Materials Co's value of 3.17 is 58.1% above this industry median. Based on the distribution chart, Eternal Materials Co ranks #894 out of 1268 companies in the Chemicals industry, which is below the industry midpoint. Overall, Eternal Materials Co has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eternal Materials Co's Debt-to-EBITDA compare to LIN and SHW?
According to the Chemicals industry distribution chart, Eternal Materials Co ranks #894 out of 1268 companies for Debt-to-EBITDA. This places Eternal Materials Co in the lower half of its industry. The industry median Debt-to-EBITDA is 2.01. Eternal Materials Co's value of 3.17 is 58.1% above this benchmark. Historically, Eternal Materials Co's own Debt-to-EBITDA has ranged from 3.08 to 5.52 over the past decade. While the company's 10-year median is 4.02 vs. the industry median of 2.01, Eternal Materials Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Debt-to-EBITDA for a Chemicals company?
The median Debt-to-EBITDA among Chemicals companies is 2.01, based on 1,268 companies in the industry. Companies in the top quartile (top 25%) have a Debt-to-EBITDA significantly above this median, while those in the bottom quartile fall well below. However, Debt-to-EBITDA should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Eternal Materials Co's current Debt-to-EBITDA of 3.17 is 58.1% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Debt-to-EBITDA mean?
A high Debt-to-EBITDA can signal that a stock is expensive relative to its fundamentals. Debt-to-EBITDA ratio represents the ratio of total debt to total earnings before interest, taxes, depreciation and amortization. View historical data on Eternal Materials Co. For the Chemicals industry, the median Debt-to-EBITDA is 2.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternal Materials Co's current Debt-to-EBITDA is 3.17, which is 21% below median its own 10-year median of 4.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Eternal Materials Co (TPE:1717) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$32.62, compared to a current price of NT$71.70 — trading 119.8% above its estimated fair value. The current Debt-to-EBITDA is 3.17, which is 21% below median its 10-year median of 4.02 and 58.1% above the Chemicals industry median of 2.01. Eternal Materials Co's overall GF Score™ is 67/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Debt-to-EBITDA calculated?
Debt-to-EBITDA is calculated from a company's financial statements. For Eternal Materials Co (TPE:1717), the current Debt-to-EBITDA is 3.17 as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Eternal Materials Co (TPE:1717) Overvalued in 2026?

Based on GuruFocus' analysis, Eternal Materials Co stock appears to be overvalued. The current stock price of NT$71.70 is trading 119.8% above its estimated GF Value™ of NT$32.62. GuruFocus considers Eternal Materials Co to be Significantly Overvalued.

Key valuation signals for TPE:1717:

  • Debt-to-EBITDA: 3.17 (21% below median its 10-year median of 4.02)
  • GF Value™: NT$32.62 vs. price of NT$71.70 (119.8% above fair value)
  • GF Score™: 67/100 with 7 warning signs
  • Industry Position: 58.1% above the Chemicals median (#894 of 1268)

No single metric tells the full story. See the TPE:1717 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eternal Materials Co Business Description

Address No. 578, Jiangong Road, Sanmin District, Kaohsiung, TWN, 807
Eternal Materials Co Ltd is mainly engaged in the research, manufacturing, processing, sale, and trading of diversified industrial synthetic resins, epoxy resin, acrylates, methacrylates, coating, molding compounds, copper clad laminates, film materials, photoresist materials, electronic chemical materials, composite materials, and bio-medical testing materials. The Company operates through the following segments: Resins Materials, which generates the maximum revenue and mainly operates a variety of industrial resins materials; Electronic Materials, which mainly operates electronic and optoelectronic industry raw materials and vacuum laminators; High Performance Materials, which mainly operates UV-light curing raw materials; and Others.
67GF Score

Get the complete analysis for TPE:1717

Debt-to-EBITDA is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$71.70
Price
NT$32.62
GF Value