1 Production Film Co (ROCO:8458) EBIT: NT$-9.34 Mil (TTM As of Dec. 2025)


ROCO:8458 1 Production Film Co ROCO:8458
65 GF Score
Price NT$14.10
GF Value NT$16.89
Valuation Modestly Undervalued
! 3 Warning Signs
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What is 1 Production Film Co EBIT?

1 Production Film Co ROCO:8458 65 EBIT is NT$-9.34 Mil as of Dec. 2025. GuruFocus rates ROCO:8458 with a GF Score™ of 65/100 and a GF Value™ of NT$16.89 (Modestly Undervalued). The stock has 3 warning signs investors should review.

1 Production Film Co's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was NT$1.26 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-9.34 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. 1 Production Film Co's annualized ROC % for the quarter that ended in Dec. 2025 was 1.19%. 1 Production Film Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 23.20%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. 1 Production Film Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -2.44%.


1 Production Film Co  (ROCO:8458) EBIT Explanation

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

1 Production Film 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 )
=4.072 * ( 1 - 44.5% )/( (195.402 + 184.341)/ 2 )
=2.25996/189.8715
=1.19 %

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))
=345.563 - 8.858 - ( 156.415 - max(0, 25.786 - 167.089+156.415))
=195.402

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))
=337.563 - 10.033 - ( 143.189 - max(0, 20.993 - 177.164+143.189))
=184.341

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:

1 Production Film 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 )
=2.514/( ( (5.681 + max(-12.885, 0)) + (2.047 + max(13.948, 0)) )/ 2 )
=2.514/( ( 5.681 + 15.995 )/ 2 )
=2.514/10.838
=23.20 %

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)
=(4.34 + 0 + 6.334) - (8.858 + 0 + 14.701)
=-12.885

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(27.758 + 0 + 6.217) - (10.033 + 0 + 9.994)
=13.948

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:

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=-9.335/383.351
=-2.44 %

* 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.


1 Production Film Co EBIT Related Terms


1 Production Film Co EBIT Historical Data

* Premium members only.

The historical data trend for 1 Production Film 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.

1 Production Film Co EBIT Chart

1 Production Film 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 -63.14 -34.55 -15.07 9.20 -9.34

1 Production Film Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 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 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 -6.02 -6.39 15.60 -10.59 1.26

ROCO:8458 vs NFLX, DIS, WBD: EBIT Comparison

For the Entertainment subindustry, 1 Production Film 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.


1 Production Film Co EV-to-EBIT vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, 1 Production Film Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where 1 Production Film Co's EV-to-EBIT falls into.


ROCO:8458
65GF Score
1 Production Film Co ROCO:8458
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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1 Production Film 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$-9.34 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$-9.34 Mil mean?
1 Production Film Co (ROCO:8458) has a EBIT of NT$-9.34 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on 1 Production Film Co.
Is 1 Production Film Co's EBIT too high?
1 Production Film Co's current EBIT is NT$-9.34 Mil. Overall, 1 Production Film Co has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 1 Production Film Co's EBIT compare to NFLX and DIS?
1 Production Film Co's EBIT of NT$-9.34 Mil can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good EBIT depends on the Media - Diversified 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 1 Production Film Co. 1 Production Film Co's current EBIT is NT$-9.34 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 1 Production Film Co stock overvalued right now?
Based on GuruFocus' analysis, 1 Production Film Co (ROCO:8458) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$16.89, compared to a current price of NT$14.10 — trading 16.5% below its estimated fair value. The current EBIT is NT$-9.34 Mil. 1 Production Film Co's overall GF Score™ is 65/100 with 3 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 1 Production Film Co (ROCO:8458), the current EBIT is NT$-9.34 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 1 Production Film Co (ROCO:8458) Overvalued in 2026?

Based on GuruFocus' analysis, 1 Production Film Co stock appears to be undervalued. The current stock price of NT$14.10 is trading 16.5% below its estimated GF Value™ of NT$16.89. GuruFocus considers 1 Production Film Co to be Modestly Undervalued.

Key valuation signals for ROCO:8458:

  • EBIT: NT$-9.34 Mil
  • GF Value™: NT$16.89 vs. price of NT$14.10 (16.5% below fair value)
  • GF Score™: 65/100 with 3 warning signs

No single metric tells the full story. See the ROCO:8458 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


1 Production Film Co Business Description

Address No. 152, Section 4, Nanjing East Road, 10th Floor, Songshan District, Taipei, TWN, 10401
1 Production Film Co is engaged in developing, producing, investing, and distributing film projects.
65GF Score

Get the complete analysis for ROCO:8458

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

NT$14.10
Price
NT$16.89
GF Value