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ACpay Co (ROCO:6984) EBIT : NT$-47.6 Mil (TTM As of Jun. 2024)


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What is ACpay Co EBIT?

ACpay Co's earnings before interest and taxes (EBIT) for the six months ended in Jun. 2024 was NT$-19.7 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Jun. 2024 was NT$-47.6 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. ACpay Co's annualized ROC % for the quarter that ended in Jun. 2024 was -35.26%. ACpay Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jun. 2024 was -561.94%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. ACpay Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Jun. 2024 was -15.16%.

ACpay Co EBIT Historical Data

The historical data trend for ACpay 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.

* Premium members only.

ACpay Co EBIT Chart

ACpay Co Annual Data
Trend Dec20 Dec21 Dec22 Dec23
EBIT
-0.22 -1.37 -59.92 -51.21

ACpay Co Semi-Annual Data
Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24
EBIT Get a 7-Day Free Trial -31.21 -28.71 -23.32 -27.89 -19.75

Competitive Comparison of ACpay Co's EBIT

For the Software - Infrastructure subindustry, ACpay 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.

ACpay Co's EV-to-EBIT Distribution in the Software Industry

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

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


ACpay 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 Jun. 2024 adds up the semi-annually data reported by the company within the most recent 12 months, which was NT$-47.6 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.

ACpay Co  (ROCO:6984) EBIT Explanation

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

ACpay Co's annualized ROC % for the quarter that ended in Jun. 2024 is calculated as:

ROC % (Q: Jun. 2024 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2023 ) + Invested Capital (Q: Jun. 2024 ))/ count )
=-39.514 * ( 1 - 11.75% )/( (77.655 + 120.149)/ 2 )
=-34.871105/98.902
=-35.26 %

where

Invested Capital(Q: Dec. 2023 )
=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))
=170.703 - 15.145 - ( 104.176 - max(0, 69.574 - 147.477+104.176))
=77.655

Invested Capital(Q: Jun. 2024 )
=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))
=260.528 - 14.445 - ( 181.797 - max(0, 111.442 - 237.376+181.797))
=120.149

Note: The Operating Income data used here is two times the semi-annual (Jun. 2024) data.

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

ACpay Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jun. 2024 is calculated as:

ROC (Joel Greenblatt) %(Q: Jun. 2024 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Dec. 2023  Q: Jun. 2024
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=-39.49/( ( (7.821 + max(-31.916, 0)) + (6.234 + max(-79.257, 0)) )/ 2 )
=-39.49/( ( 7.821 + 6.234 )/ 2 )
=-39.49/7.0275
=-561.94 %

where Working Capital is:

Working Capital(Q: Dec. 2023 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(9.554 + 4.224 + 14.994) - (15.145 + 0 + 45.543)
=-31.916

Working Capital(Q: Jun. 2024 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(7.596 + 6.45 + 9.398) - (14.445 + 0 + 88.256)
=-79.257

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Jun. 2024) EBIT data.

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

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Jun. 2024 )
=-47.637/314.326
=-15.16 %

* 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.

ACpay Co EBIT Related Terms

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ACpay Co Business Description

Industry
GURUFOCUS.COM » STOCK LIST » Technology » Software » ACpay Co Ltd (ROCO:6984) » Definitions » EBIT
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Traded in Other Exchanges
N/A
Address
11F., No.103, Sec. 3, Nanjing E. Road, Zhongshan District, Taipei, TWN, 104707
Website
https://www.acpay.com
ACpay Co Ltd is a fintech company providing payment and e-commerce solutions. The company provides integrated offline cash flow services by offering Wireless credit card machines, also it has online cash flow method where in they eliminate physical boundaries and create unlimited value.

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