New Smart Technology Co (ROCO:7825) EBIT: NT$83.0 Mil (TTM As of Dec. 2025)

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ROCO:7825 New Smart Technology Co Ltd ROCO:7825
23 GF Score
Price NT$67.00
! 1 Warning Sign
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What is New Smart Technology Co EBIT?

New Smart Technology Co ROCO:7825 -9.21% 23 EBIT is NT$83.0 Mil as of Dec. 2025. GuruFocus rates ROCO:7825 with a GF Score™ of 23/100. The stock has 1 warning sign investors should review.

New Smart Technology Co's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was NT$45.6 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$83.0 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. New Smart Technology Co's annualized ROC % for the quarter that ended in Dec. 2025 was 14.02%. New Smart Technology Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 47.28%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. New Smart Technology Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 6.24%.

New Smart Technology Co  (ROCO:7825) EBIT Explanation

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

New Smart Technology 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 )
=54.02 * ( 1 - 24.37% )/( (301.005 + 282.007)/ 2 )
=40.855326/291.506
=14.02 %

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))
=742.825 - 164.281 - ( 337.078 - max(0, 244.093 - 521.632+337.078))
=301.005

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))
=748.335 - 127.023 - ( 353.747 - max(0, 194.578 - 533.883+353.747))
=282.007

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:

New Smart Technology 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 )
=91.158/( ( (192.578 + max(-65.107, 0)) + (193.071 + max(-89.604, 0)) )/ 2 )
=91.158/( ( 192.578 + 193.071 )/ 2 )
=91.158/192.8245
=47.28 %

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)
=(108.018 + 51.31 + 13.027) - (164.281 + 0 + 73.181)
=-65.107

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(46.223 + 38.95 + 12.974) - (127.023 + 0 + 60.728)
=-89.604

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:

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=82.991/1330.865
=6.24 %

* 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.

New Smart Technology Co EBIT Related Terms

New Smart Technology Co EBIT Historical Data

* Premium members only.

The historical data trend for New Smart Technology 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.

New Smart Technology Co EBIT Chart

New Smart Technology Co Annual Data
Trend Dec23 Dec24 Dec25
EBIT
24.66 72.12 82.99

New Smart Technology Co Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
EBIT 0.00 37.72 34.40 37.41 45.58

ROCO:7825 vs MSFT, ORCL, PLTR: EBIT Comparison

For the Software - Infrastructure subindustry, New Smart Technology 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.

New Smart Technology Co EV-to-EBIT vs Software Industry

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

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


ROCO:7825
23GF Score
New Smart Technology Co Ltd ROCO:7825
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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New Smart Technology 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$83.0 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$83.0 Mil mean?
New Smart Technology Co (ROCO:7825) has a EBIT of NT$83.0 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on New Smart Technology Co.
Is New Smart Technology Co's EBIT too high?
New Smart Technology Co's current EBIT is NT$83.0 Mil. Overall, New Smart Technology Co has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does New Smart Technology Co's EBIT compare to MSFT and ORCL?
New Smart Technology Co's EBIT of NT$83.0 Mil can be compared against companies in the Software 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 Software company?
A good EBIT depends on the Software 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 New Smart Technology Co. New Smart Technology Co's current EBIT is NT$83.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is New Smart Technology Co stock overvalued right now?
New Smart Technology Co (ROCO:7825) has a current EBIT of NT$83.0 Mil. The current EBIT is NT$83.0 Mil. New Smart Technology Co's overall GF Score™ is 23/100 with 1 warning sign 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 New Smart Technology Co (ROCO:7825), the current EBIT is NT$83.0 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.

New Smart Technology Co Business Description

Address No. 67, Zhouzi Street, 10th Floor, Neihu District, Taipei City, TWN, 11493
New Smart Technology Co Ltd focuses on researching and developing optical imaging technologies, encompassing optical products, automotive electronics, automation equipment, technical solutions, and consulting services. Its products include AI Algorithms, Image quality test system, Optical image detection system, AA optical active precision alignment system, and Smart Manufacturing System Software.
23GF Score

Get the complete analysis for ROCO:7825

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

NT$67.00
Price