ION Electronic Materials Co (ROCO:6959) EBIT: NT$-104.8 Mil (TTM As of Dec. 2025)


ROCO:6959 ION Electronic Materials Co Ltd ROCO:6959
51 GF Score
Price NT$130.50
GF Value NT$89.67
Valuation Significantly Overvalued
! 4 Warning Signs
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What is ION Electronic Materials Co EBIT?

ION Electronic Materials Co ROCO:6959 +2.76% 51 EBIT is NT$-104.8 Mil as of Dec. 2025. GuruFocus rates ROCO:6959 with a GF Score™ of 51/100 and a GF Value™ of NT$89.67 (Significantly Overvalued). The stock has 4 warning signs investors should review.

ION Electronic Materials Co's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was NT$-48.7 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-104.8 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. ION Electronic Materials Co's annualized ROC % for the quarter that ended in Dec. 2025 was -3.00%. ION Electronic Materials Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -6.61%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. ION Electronic Materials Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -1.95%.


ION Electronic Materials Co  (ROCO:6959) EBIT Explanation

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

ION Electronic Materials 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: Jun. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=-66.99 * ( 1 - 23.16% )/( (1675.687 + 1761.695)/ 2 )
=-51.475116/1718.691
=-3.00 %

where

Invested Capital(Q: Jun. 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))
=2000.281 - 134.584 - ( 190.01 - max(0, 263.552 - 627.633+190.01))
=1675.687

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))
=2176.595 - 154.372 - ( 260.528 - max(0, 179.498 - 736.015+260.528))
=1761.695

Note: The Operating Income data used here is two times the semi-annual (Dec. 2025) data.

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

ION Electronic Materials 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: Jun. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=-97.392/( ( (1145.427 + max(294.132, 0)) + (1201.184 + max(304.435, 0)) )/ 2 )
=-97.392/( ( 1439.559 + 1505.619 )/ 2 )
=-97.392/1472.589
=-6.61 %

where Working Capital is:

Working Capital(Q: Jun. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(159.105 + 194.558 + 77.342) - (134.584 + 0 + 2.289)
=294.132

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(248.186 + 187.625 + 25.046) - (154.372 + 0 + 2.05)
=304.435

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Dec. 2025) EBIT data.

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

ION Electronic Materials Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=-104.804/5387.242
=-1.95 %

* 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.


ION Electronic Materials Co EBIT Related Terms


ION Electronic Materials Co EBIT Historical Data

* Premium members only.

The historical data trend for ION Electronic Materials 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.

ION Electronic Materials Co EBIT Chart

ION Electronic Materials Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial 150.98 136.31 116.38 -49.91 -104.80

ION Electronic Materials Co Semi-Annual Data
Dec19 Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
EBIT Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 44.05 -8.60 -41.31 -56.11 -48.70

ROCO:6959 vs LIN, SHW, ECL: EBIT Comparison

For the Specialty Chemicals subindustry, ION Electronic Materials 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.


ION Electronic Materials Co EV-to-EBIT vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, ION Electronic Materials Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where ION Electronic Materials Co's EV-to-EBIT falls into.


ROCO:6959
51GF Score
ION Electronic Materials Co Ltd ROCO:6959
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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ION Electronic Materials 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 semi-annually data reported by the company within the most recent 12 months, which was NT$-104.8 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$-104.8 Mil mean?
ION Electronic Materials Co (ROCO:6959) has a EBIT of NT$-104.8 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on ION Electronic Materials Co.
Is ION Electronic Materials Co's EBIT too high?
ION Electronic Materials Co's current EBIT is NT$-104.8 Mil. Overall, ION Electronic Materials Co has a GF Score™ of 51/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ION Electronic Materials Co's EBIT compare to LIN and SHW?
ION Electronic Materials Co's EBIT of NT$-104.8 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good EBIT depends on the Chemicals 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 ION Electronic Materials Co. ION Electronic Materials Co's current EBIT is NT$-104.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ION Electronic Materials Co stock overvalued right now?
Based on GuruFocus' analysis, ION Electronic Materials Co (ROCO:6959) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$89.67, compared to a current price of NT$130.50 — trading 45.5% above its estimated fair value. The current EBIT is NT$-104.8 Mil. ION Electronic Materials Co's overall GF Score™ is 51/100 with 4 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 ION Electronic Materials Co (ROCO:6959), the current EBIT is NT$-104.8 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 ION Electronic Materials Co (ROCO:6959) Overvalued in 2026?

Based on GuruFocus' analysis, ION Electronic Materials Co stock appears to be overvalued. The current stock price of NT$130.50 is trading 45.5% above its estimated GF Value™ of NT$89.67. GuruFocus considers ION Electronic Materials Co to be Significantly Overvalued.

Key valuation signals for ROCO:6959:

  • EBIT: NT$-104.8 Mil
  • GF Value™: NT$89.67 vs. price of NT$130.50 (45.5% above fair value)
  • GF Score™: 51/100 with 4 warning signs

No single metric tells the full story. See the ROCO:6959 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ION Electronic Materials Co Business Description

Address No. 195, Xiangxi Road, Hukou Township, Hsinchu, TWN, 303103
ION Electronic Materials Co Ltd focuses on special materials for the electronics industry and provides local services, With development capabilities and multi-national patents, it looks forward to contributing to Taiwan's technology industry. Its main products are advanced semiconductor materials. It has negative pressure steel cylinder production technology and localized production advantages. It has passed ISO 9001 certification and is a supplier partner of major semiconductor factories.
51GF Score

Get the complete analysis for ROCO:6959

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

NT$130.50
Price
NT$89.67
GF Value