Level Biotechnology (ROCO:3118) EBIT: NT$97.8 Mil (TTM As of Dec. 2025)

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ROCO:3118 Level Biotechnology Inc ROCO:3118
76 GF Score
Price NT$31.75
GF Value NT$35.57
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is Level Biotechnology EBIT?

Level Biotechnology ROCO:3118 76 EBIT is NT$97.8 Mil as of Dec. 2025. GuruFocus rates ROCO:3118 with a GF Score™ of 76/100 and a GF Value™ of NT$35.57 (Modestly Undervalued). The stock has 2 warning signs investors should review.

Level Biotechnology's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$23.0 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$97.8 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Level Biotechnology's annualized ROC % for the quarter that ended in Dec. 2025 was 13.21%. Level Biotechnology's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 27.02%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Level Biotechnology's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 11.81%.


Level Biotechnology  (ROCO:3118) EBIT Explanation

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

Level Biotechnology's annualized ROC % for the quarter that ended in Dec. 2025 is calculated as:

ROC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Sep. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=88.364 * ( 1 - 19.84% )/( (531.491 + 540.826)/ 2 )
=70.8325824/536.1585
=13.21 %

where

Invested Capital(Q: Sep. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=799.853 - 81.604 - ( 186.758 - max(0, 225.723 - 436.146+186.758))
=531.491

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=866.804 - 115.64 - ( 210.338 - max(0, 274.684 - 499.945+210.338))
=540.826

Note: The Operating Income data used here is four times the quarterly (Dec. 2025) data.

2. Joel Greenblatt's definition of Return on Capital:

Level Biotechnology's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 is calculated as:

ROC (Joel Greenblatt) %(Q: Dec. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Sep. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=91.864/( ( (319.052 + max(24.923, 0)) + (323.521 + max(12.502, 0)) )/ 2 )
=91.864/( ( 343.975 + 336.023 )/ 2 )
=91.864/339.999
=27.02 %

where Working Capital is:

Working Capital(Q: Sep. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(145.731 + 89.973 + 10.474) - (81.604 + 0 + 139.651)
=24.923

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(155.813 + 115.605 + 11.498) - (115.64 + 0 + 154.774)
=12.502

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Dec. 2025) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

Level Biotechnology's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=97.776/828.021
=11.81 %

* 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.


Level Biotechnology EBIT Related Terms


Level Biotechnology EBIT Historical Data

* Premium members only.

The historical data trend for Level Biotechnology's EBIT 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.

Level Biotechnology EBIT Chart

Level Biotechnology Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 85.27 73.51 78.98 81.41 97.78

Level Biotechnology Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
EBIT 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 24.49 23.12 18.51 33.18 22.97

ROCO:3118 vs VRTX, REGN, ALNY: EBIT Comparison

For the Biotechnology subindustry, Level Biotechnology's EV-to-EBIT, along with its competitors' market caps and EV-to-EBIT 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.


Level Biotechnology EV-to-EBIT vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Level Biotechnology's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Level Biotechnology's EV-to-EBIT falls into.


ROCO:3118
76GF Score
Level Biotechnology Inc ROCO:3118
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Level Biotechnology EBIT Calculation

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$97.8 Mil.

* 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.

Frequently Asked Questions Learn more about EBIT →
What does a EBIT of NT$97.8 Mil mean?
Level Biotechnology (ROCO:3118) has a EBIT of NT$97.8 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Level Biotechnology.
Is Level Biotechnology's EBIT too high?
Level Biotechnology's current EBIT is NT$97.8 Mil. Overall, Level Biotechnology has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Level Biotechnology's EBIT compare to VRTX and REGN?
Level Biotechnology's EBIT of NT$97.8 Mil can be compared against companies in the Biotechnology industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EBIT for a Biotechnology company?
A good EBIT depends on the Biotechnology industry context. However, EBIT should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Level Biotechnology. Level Biotechnology's current EBIT is NT$97.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Level Biotechnology stock overvalued right now?
Based on GuruFocus' analysis, Level Biotechnology (ROCO:3118) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$35.57, compared to a current price of NT$31.75 — trading 10.7% below its estimated fair value. The current EBIT is NT$97.8 Mil. Level Biotechnology's overall GF Score™ is 76/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EBIT calculated?
EBIT is calculated from a company's financial statements. For Level Biotechnology (ROCO:3118), the current EBIT is NT$97.8 Mil as of Dec. 2025. 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 Level Biotechnology (ROCO:3118) Overvalued in 2026?

Based on GuruFocus' analysis, Level Biotechnology stock appears to be undervalued. The current stock price of NT$31.75 is trading 10.7% below its estimated GF Value™ of NT$35.57. GuruFocus considers Level Biotechnology to be Modestly Undervalued.

Key valuation signals for ROCO:3118:

  • EBIT: NT$97.8 Mil
  • GF Value™: NT$35.57 vs. price of NT$31.75 (10.7% below fair value)
  • GF Score™: 76/100 with 2 warning signs

No single metric tells the full story. See the ROCO:3118 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Level Biotechnology Business Description

Address No. 80, Lane 169, Kangning Street, Xizhi District, New Taipei City, TWN, 221
Level Biotechnology Inc is a Taiwan-based company engaged in the sales of biomedical products and providing preclinical testing services. The company has three reportable segments: Department A and B, Department C, and Department D. Department A and Department B sell the cell culture consumables and the antibody reagents, Department C sells the instruments and equipment, and Department D provides CRO services. The majority of revenue is derived from the Department A and B.
76GF Score

Get the complete analysis for ROCO:3118

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

NT$31.75
Price
NT$35.57
GF Value