Niko Semiconductor Co (ROCO:3317) EBIT: NT$198 Mil (TTM As of Dec. 2025)

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ROCO:3317 Niko Semiconductor Co Ltd ROCO:3317
63 GF Score
Price NT$91.70
GF Value NT$47.27
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Niko Semiconductor Co EBIT?

Niko Semiconductor Co ROCO:3317 +1.21% 63 EBIT is NT$198 Mil as of Dec. 2025. GuruFocus rates ROCO:3317 with a GF Score™ of 63/100 and a GF Value™ of NT$47.27 (Significantly Overvalued). The stock has 6 warning signs investors should review.

Niko Semiconductor Co's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$-16 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$198 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Niko Semiconductor Co's annualized ROC % for the quarter that ended in Dec. 2025 was 23.77%. Niko Semiconductor Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -5.08%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Niko Semiconductor Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 3.04%.


Niko Semiconductor Co  (ROCO:3317) EBIT Explanation

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

Niko Semiconductor Co'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 )
=430.88 * ( 1 - 12.06% )/( (1549.699 + 1638.539)/ 2 )
=378.915872/1594.119
=23.77 %

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))
=3934.637 - 585.269 - ( 1799.669 - max(0, 623.837 - 3338.992+1799.669))
=1549.699

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))
=3919.369 - 458.57 - ( 1822.26 - max(0, 555.027 - 3302.005+1822.26))
=1638.539

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

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

Niko Semiconductor Co'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 )
=-64.6/( ( (366.55 + max(893.47, 0)) + (370.199 + max(914.566, 0)) )/ 2 )
=-64.6/( ( 1260.02 + 1284.765 )/ 2 )
=-64.6/1272.3925
=-5.08 %

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)
=(877.745 + 614.678 + 21.26) - (585.269 + 0 + 34.944)
=893.47

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(907.696 + 538.591 + 19.818) - (458.57 + 0 + 92.969)
=914.566

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:

Niko Semiconductor Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=198.179/6518.823
=3.04 %

* 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.


Niko Semiconductor Co EBIT Related Terms


Niko Semiconductor Co EBIT Historical Data

* Premium members only.

The historical data trend for Niko Semiconductor Co'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.

Niko Semiconductor Co EBIT Chart

Niko Semiconductor Co 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 447.86 558.14 284.87 243.75 198.18

Niko Semiconductor Co 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 20.47 76.02 66.08 72.23 -16.15

ROCO:3317 vs NVDA, AVGO, MU: EBIT Comparison

For the Semiconductors subindustry, Niko Semiconductor Co'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.


Niko Semiconductor Co EV-to-EBIT vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Niko Semiconductor Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Niko Semiconductor Co's EV-to-EBIT falls into.


ROCO:3317
63GF Score
Niko Semiconductor Co Ltd ROCO:3317
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Niko Semiconductor Co 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$198 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$198 Mil mean?
Niko Semiconductor Co (ROCO:3317) has a EBIT of NT$198 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Niko Semiconductor Co.
Is Niko Semiconductor Co's EBIT too high?
Niko Semiconductor Co's current EBIT is NT$198 Mil. Overall, Niko Semiconductor Co has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Niko Semiconductor Co's EBIT compare to NVDA and AVGO?
Niko Semiconductor Co's EBIT of NT$198 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good EBIT depends on the Semiconductors 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 Niko Semiconductor Co. Niko Semiconductor Co's current EBIT is NT$198 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Niko Semiconductor Co stock overvalued right now?
Based on GuruFocus' analysis, Niko Semiconductor Co (ROCO:3317) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$47.27, compared to a current price of NT$91.70 — trading 94% above its estimated fair value. The current EBIT is NT$198 Mil. Niko Semiconductor Co's overall GF Score™ is 63/100 with 6 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 Niko Semiconductor Co (ROCO:3317), the current EBIT is NT$198 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 Niko Semiconductor Co (ROCO:3317) Overvalued in 2026?

Based on GuruFocus' analysis, Niko Semiconductor Co stock appears to be overvalued. The current stock price of NT$91.70 is trading 94% above its estimated GF Value™ of NT$47.27. GuruFocus considers Niko Semiconductor Co to be Significantly Overvalued.

Key valuation signals for ROCO:3317:

  • EBIT: NT$198 Mil
  • GF Value™: NT$47.27 vs. price of NT$91.70 (94% above fair value)
  • GF Score™: 63/100 with 6 warning signs

No single metric tells the full story. See the ROCO:3317 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Niko Semiconductor Co Business Description

Address No.368 Gongjian Road, 12th Floor, Xizhi District, New Taipei City, TWN
Niko Semiconductor Co Ltd is engaged in the research, development, design, and sales of analog IC that can be applied to communications, computers, computer peripherals, video, power supply, and other consumer products. It specializes in the design of power management components and power modules. Its main products include Power MOSFETs, wide-bandgap semiconductor devices such as SiC MOSFETs and GaN HEMTs, and SiC power modules, which are widely used in motherboards, laptops, tablets, and other PC products and their peripheral power devices. It has also expanded into industries such as drones, automotive electronics and onboard charging, robotics, and AI servers. The Group's revenue is generated mainly from the sale of power MOSFETs. It operates in Taiwan, China, and other regions.
63GF Score

Get the complete analysis for ROCO:3317

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

NT$91.70
Price
NT$47.27
GF Value