Acula Technology (ROCO:3434) EBIT: NT$23.0 Mil (TTM As of Dec. 2025)


ROCO:3434 Acula Technology Corp ROCO:3434
67 GF Score
Price NT$29.35
GF Value NT$22.24
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Acula Technology EBIT?

Acula Technology ROCO:3434 +1.21% 67 EBIT is NT$23.0 Mil as of Dec. 2025. GuruFocus rates ROCO:3434 with a GF Score™ of 67/100 and a GF Value™ of NT$22.24 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Acula Technology's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$7.2 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$23.0 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Acula Technology's annualized ROC % for the quarter that ended in Dec. 2025 was 0.83%. Acula Technology's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 5.81%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Acula Technology's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 2.16%.


Acula Technology  (ROCO:3434) EBIT Explanation

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

Acula Technology'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 )
=5.104 * ( 1 - 13.81% )/( (548.837 + 517.383)/ 2 )
=4.3991376/533.11
=0.83 %

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))
=710.167 - 81.391 - ( 79.939 - max(0, 134.785 - 431.587+79.939))
=548.837

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))
=701.669 - 70.449 - ( 113.837 - max(0, 121.884 - 444.86+113.837))
=517.383

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

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

Acula Technology'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 )
=28.924/( ( (229.631 + max(267.333, 0)) + (239.809 + max(258.535, 0)) )/ 2 )
=28.924/( ( 496.964 + 498.344 )/ 2 )
=28.924/497.654
=5.81 %

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)
=(121.877 + 200.189 + 28.761) - (81.391 + 0 + 2.103)
=267.333

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(148.149 + 159.446 + 22.905) - (70.449 + 0 + 1.516)
=258.535

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:

Acula Technology's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=22.964/1062.658
=2.16 %

* 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.


Acula Technology EBIT Related Terms


Acula Technology EBIT Historical Data

* Premium members only.

The historical data trend for Acula Technology'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.

Acula Technology EBIT Chart

Acula Technology 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 25.46 54.83 21.16 60.45 22.96

Acula Technology 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 14.82 25.07 -11.63 2.30 7.23

ROCO:3434 vs SNDK, DELL, STX: EBIT Comparison

For the Computer Hardware subindustry, Acula Technology'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.


Acula Technology EV-to-EBIT vs Hardware Industry

For the Hardware industry and Technology sector, Acula Technology's EV-to-EBIT distribution charts can be found below:

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


ROCO:3434
67GF Score
Acula Technology Corp ROCO:3434
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Acula Technology 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$23.0 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$23.0 Mil mean?
Acula Technology (ROCO:3434) has a EBIT of NT$23.0 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Acula Technology.
Is Acula Technology's EBIT too high?
Acula Technology's current EBIT is NT$23.0 Mil. Overall, Acula Technology has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acula Technology's EBIT compare to SNDK and DELL?
Acula Technology's EBIT of NT$23.0 Mil can be compared against companies in the Hardware 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 Hardware company?
A good EBIT depends on the Hardware 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 Acula Technology. Acula Technology's current EBIT is NT$23.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acula Technology stock overvalued right now?
Based on GuruFocus' analysis, Acula Technology (ROCO:3434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.24, compared to a current price of NT$29.35 — trading 32% above its estimated fair value. The current EBIT is NT$23.0 Mil. Acula Technology's overall GF Score™ is 67/100 with 3 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 Acula Technology (ROCO:3434), the current EBIT is NT$23.0 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 Acula Technology (ROCO:3434) Overvalued in 2026?

Based on GuruFocus' analysis, Acula Technology stock appears to be overvalued. The current stock price of NT$29.35 is trading 32% above its estimated GF Value™ of NT$22.24. GuruFocus considers Acula Technology to be Significantly Overvalued.

Key valuation signals for ROCO:3434:

  • EBIT: NT$23.0 Mil
  • GF Value™: NT$22.24 vs. price of NT$29.35 (32% above fair value)
  • GF Score™: 67/100 with 3 warning signs

No single metric tells the full story. See the ROCO:3434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Acula Technology Business Description

Address Lane 20, Dashing Road, No. 11, Alley 21, Luchu Hsiang, Taoyuan, TWN
Acula Technology Corp engaged in the manufacturing, processing, import and export, and trading of various computer and peripheral equipment, including video products, low-vision systems, point-of-sale computers, and related components. Geographically, the company generates revenue from the USA, the Netherlands, Japan, Taiwan, the UK, and Others.
67GF Score

Get the complete analysis for ROCO:3434

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

NT$29.35
Price
NT$22.24
GF Value