Best Precision Industrial Co (ROCO:6859) EBIT: NT$151.8 Mil (TTM As of Dec. 2025)

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ROCO:6859 Best Precision Industrial Co Ltd ROCO:6859
85 GF Score
Price NT$98.00
GF Value NT$120.75
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Best Precision Industrial Co EBIT?

Best Precision Industrial Co ROCO:6859 -7.11% 85 EBIT is NT$151.8 Mil as of Dec. 2025. GuruFocus rates ROCO:6859 with a GF Score™ of 85/100 and a GF Value™ of NT$120.75 (Modestly Undervalued). The stock has 5 warning signs investors should review.

Best Precision Industrial Co's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$57.8 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$151.8 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Best Precision Industrial Co's annualized ROC % for the quarter that ended in Dec. 2025 was 2.30%. Best Precision Industrial Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 22.83%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Best Precision Industrial Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 5.05%.

Best Precision Industrial Co  (ROCO:6859) EBIT Explanation

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

Best Precision Industrial 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 )
=31.9 * ( 1 - 21.04% )/( (1104.876 + 1087.42)/ 2 )
=25.18824/1096.148
=2.30 %

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))
=2457.826 - 150.807 - ( 1221.524 - max(0, 274.074 - 1476.217+1221.524))
=1104.876

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))
=2505.681 - 153.237 - ( 1265.024 - max(0, 273.969 - 1540.711+1265.024))
=1087.42

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

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

Best Precision Industrial 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 )
=231.004/( ( (933.899 + max(74.264, 0)) + (912.792 + max(102.62, 0)) )/ 2 )
=231.004/( ( 1008.163 + 1015.412 )/ 2 )
=231.004/1011.7875
=22.83 %

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)
=(139.005 + 85.547 + 10.78) - (150.807 + 0 + 10.261)
=74.264

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(165.081 + 87.641 + 11.414) - (153.237 + 0 + 8.279)
=102.62

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:

Best Precision Industrial Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=151.783/3004.249
=5.05 %

* 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.

Best Precision Industrial Co EBIT Related Terms

Best Precision Industrial Co EBIT Historical Data

* Premium members only.

The historical data trend for Best Precision Industrial 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.

Best Precision Industrial Co EBIT Chart

Best Precision Industrial Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial 184.14 265.35 122.40 153.27 151.78

Best Precision Industrial 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 55.05 98.99 -43.71 38.75 57.75

ROCO:6859 vs CRS, ATI, MLI: EBIT Comparison

For the Metal Fabrication subindustry, Best Precision Industrial 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.

Best Precision Industrial Co EV-to-EBIT vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Best Precision Industrial Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Best Precision Industrial Co's EV-to-EBIT falls into.


ROCO:6859
85GF Score
Best Precision Industrial Co Ltd ROCO:6859
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Best Precision Industrial 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$151.8 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$151.8 Mil mean?
Best Precision Industrial Co (ROCO:6859) has a EBIT of NT$151.8 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Best Precision Industrial Co.
Is Best Precision Industrial Co's EBIT too high?
Best Precision Industrial Co's current EBIT is NT$151.8 Mil. Overall, Best Precision Industrial Co has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Best Precision Industrial Co's EBIT compare to CRS and ATI?
Best Precision Industrial Co's EBIT of NT$151.8 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good EBIT depends on the Industrial Products 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 Best Precision Industrial Co. Best Precision Industrial Co's current EBIT is NT$151.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Best Precision Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Best Precision Industrial Co (ROCO:6859) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$120.75, compared to a current price of NT$98.00 — trading 18.8% below its estimated fair value. The current EBIT is NT$151.8 Mil. Best Precision Industrial Co's overall GF Score™ is 85/100 with 5 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 Best Precision Industrial Co (ROCO:6859), the current EBIT is NT$151.8 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 Best Precision Industrial Co (ROCO:6859) Overvalued in 2026?

Based on GuruFocus' analysis, Best Precision Industrial Co stock appears to be undervalued. The current stock price of NT$98.00 is trading 18.8% below its estimated GF Value™ of NT$120.75. GuruFocus considers Best Precision Industrial Co to be Modestly Undervalued.

Key valuation signals for ROCO:6859:

  • EBIT: NT$151.8 Mil
  • GF Value™: NT$120.75 vs. price of NT$98.00 (18.8% below fair value)
  • GF Score™: 85/100 with 5 warning signs

No single metric tells the full story. See the ROCO:6859 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Best Precision Industrial Co Business Description

Address No.35, Ln. 87, Section 1, Tanfu Road, Tanzih District, Taichung City, TWN, 42753
Best Precision Industrial Co Ltd manufactures and distributes high precision molds and components. The Group mainly provides services such as the manufacturing of molds for optical components and is mainly engaged in the design, manufacture, and sales of precision optical molds and components. Its main products include mobile phones, VR/AR/MR, vehicles, special applications (optical communication / medical, etc.), optical lens molds, and precision optical metal components processing. The Group's revenues mainly comprise the revenue from the sale of optical lens molds. It generates maximum revenue from China, followed by Taiwan and others.
85GF Score

Get the complete analysis for ROCO:6859

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

NT$98.00
Price
NT$120.75
GF Value