Lungyen Life Service Co (ROCO:5530) EBIT: NT$1,401 Mil (TTM As of Dec. 2025)


ROCO:5530 Lungyen Life Service Co Ltd ROCO:5530
73 GF Score
Price NT$47.05
GF Value NT$46.09
Valuation Fairly Valued
! 7 Warning Signs
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What is Lungyen Life Service Co EBIT?

Lungyen Life Service Co ROCO:5530 -0.21% 73 EBIT is NT$1,401 Mil as of Dec. 2025. GuruFocus rates ROCO:5530 with a GF Score™ of 73/100 and a GF Value™ of NT$46.09 (Fairly Valued). The stock has 7 warning signs investors should review.

Lungyen Life Service Co's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$432 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$1,401 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Lungyen Life Service Co's annualized ROC % for the quarter that ended in Dec. 2025 was 0.71%. Lungyen Life Service Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 22.67%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Lungyen Life Service Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 13.18%.


Lungyen Life Service Co  (ROCO:5530) EBIT Explanation

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

Lungyen Life Service 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 )
=655.284 * ( 1 - 19.67% )/( (73671.097 + 74651.897)/ 2 )
=526.3896372/74161.497
=0.71 %

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))
=77046.505 - 2647.889 - ( 11773.519 - max(0, 49222.595 - 49950.114+11773.519))
=73671.097

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))
=78701.424 - 2706.489 - ( 12748.744 - max(0, 49981.721 - 51324.759+12748.744))
=74651.897

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

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

Lungyen Life Service 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 )
=1726.672/( ( (7626.996 + max(-7988.704, 0)) + (7608.464 + max(-7919.646, 0)) )/ 2 )
=1726.672/( ( 7626.996 + 7608.464 )/ 2 )
=1726.672/7617.73
=22.67 %

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)
=(6674.107 + 22216.955 + 9285.485) - (2647.889 + 0 + 43517.362)
=-7988.704

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(6489.391 + 22768.866 + 9317.139) - (2706.489 + 0 + 43788.553)
=-7919.646

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:

Lungyen Life Service Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=1401.499/10633.812
=13.18 %

* 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.


Lungyen Life Service Co EBIT Related Terms


Lungyen Life Service Co EBIT Historical Data

* Premium members only.

The historical data trend for Lungyen Life Service 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.

Lungyen Life Service Co EBIT Chart

Lungyen Life Service 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 1,736.82 1,749.35 1,495.84 1,832.86 1,401.50

Lungyen Life Service 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 708.76 429.38 112.94 427.51 431.67

ROCO:5530 vs ROL, SCI, FTDR: EBIT Comparison

For the Personal Services subindustry, Lungyen Life Service 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.


Lungyen Life Service Co EV-to-EBIT vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, Lungyen Life Service Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Lungyen Life Service Co's EV-to-EBIT falls into.


ROCO:5530
73GF Score
Lungyen Life Service Co Ltd ROCO:5530
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Lungyen Life Service 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$1,401 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$1,401 Mil mean?
Lungyen Life Service Co (ROCO:5530) has a EBIT of NT$1,401 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Lungyen Life Service Co.
Is Lungyen Life Service Co's EBIT too high?
Lungyen Life Service Co's current EBIT is NT$1,401 Mil. Overall, Lungyen Life Service Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lungyen Life Service Co's EBIT compare to ROL and SCI?
Lungyen Life Service Co's EBIT of NT$1,401 Mil can be compared against companies in the Personal Services 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 Personal Services company?
A good EBIT depends on the Personal Services 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 Lungyen Life Service Co. Lungyen Life Service Co's current EBIT is NT$1,401 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lungyen Life Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lungyen Life Service Co (ROCO:5530) is currently considered Fairly Valued. The stock's GF Value™ is NT$46.09, compared to a current price of NT$47.05 — trading 2.1% above its estimated fair value. The current EBIT is NT$1,401 Mil. Lungyen Life Service Co's overall GF Score™ is 73/100 with 7 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 Lungyen Life Service Co (ROCO:5530), the current EBIT is NT$1,401 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 Lungyen Life Service Co (ROCO:5530) Overvalued in 2026?

Based on GuruFocus' analysis, Lungyen Life Service Co stock appears to be overvalued. The current stock price of NT$47.05 is trading 2.1% above its estimated GF Value™ of NT$46.09. GuruFocus considers Lungyen Life Service Co to be Fairly Valued.

Key valuation signals for ROCO:5530:

  • EBIT: NT$1,401 Mil
  • GF Value™: NT$46.09 vs. price of NT$47.05 (2.1% above fair value)
  • GF Score™: 73/100 with 7 warning signs

No single metric tells the full story. See the ROCO:5530 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lungyen Life Service Co Business Description

Address No.166, Minquan E. Road, Section 2, 1st Floor, Taipei, TWN
Lungyen Life Service Co Ltd is engaged in the production of funeral facilities and services. The company's operating segments include of five segments: columbarium sales , funeral service, property lease, cemetery operation and others, and construction sales. Columbarium sales segment is engaged in columbarium related business. The funeral service segment is engaged in funeral service business. The property lease segment is engaged in real estate rental. The segment of cemetery operation and others are engaged in management and operation of cemeteries. The construction sales segment is engaged in the construction of buildings and sales of real estate. It generates maximum revenue from Funeral Services segment.
73GF Score

Get the complete analysis for ROCO:5530

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

NT$47.05
Price
NT$46.09
GF Value