China General Plastics (TPE:1305) EBIT: NT$-1,217 Mil (TTM As of Dec. 2025)

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TPE:1305 China General Plastics Corp TPE:1305
57 GF Score
Price NT$12.95
GF Value NT$13.93
Valuation Fairly Valued
! 6 Warning Signs
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What is China General Plastics EBIT?

China General Plastics TPE:1305 +1.17% 57 EBIT is NT$-1,217 Mil as of Dec. 2025. GuruFocus rates TPE:1305 with a GF Score™ of 57/100 and a GF Value™ of NT$13.93 (Fairly Valued). The stock has 6 warning signs investors should review.

China General Plastics's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$-131 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-1,217 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. China General Plastics's annualized ROC % for the quarter that ended in Dec. 2025 was -4.44%. China General Plastics's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -4.24%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. China General Plastics's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -9.07%.


China General Plastics  (TPE:1305) EBIT Explanation

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

China General Plastics'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 )
=-754.564 * ( 1 - 5.62% )/( (16335.841 + 15748.658)/ 2 )
=-712.1575032/16042.2495
=-4.44 %

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))
=17141.543 - 1177.399 - ( 1658.639 - max(0, 4942.628 - 4570.931+1658.639))
=16335.841

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))
=17427.129 - 1306.428 - ( 1406.089 - max(0, 4029.423 - 4401.466+1406.089))
=15748.658

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

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

China General Plastics'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 )
=-522.076/( ( (10713.844 + max(1461.729, 0)) + (11155.379 + max(1272.037, 0)) )/ 2 )
=-522.076/( ( 12175.573 + 12427.416 )/ 2 )
=-522.076/12301.4945
=-4.24 %

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)
=(964.006 + 1617.199 + 175.909) - (1177.399 + 0 + 117.986)
=1461.729

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(739.579 + 1924.343 + 143.849) - (1306.428 + 0 + 229.306)
=1272.037

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:

China General Plastics's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=-1217.043/13417.044
=-9.07 %

* 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.


China General Plastics EBIT Related Terms


China General Plastics EBIT Historical Data

* Premium members only.

The historical data trend for China General Plastics'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.

China General Plastics EBIT Chart

China General Plastics 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 3,312.33 -490.37 536.06 -826.36 -1,217.04

China General Plastics 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 -389.41 -332.78 -502.53 -251.21 -130.52

TPE:1305 vs LIN, SHW, ECL: EBIT Comparison

For the Specialty Chemicals subindustry, China General Plastics'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.


China General Plastics EV-to-EBIT vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, China General Plastics's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where China General Plastics's EV-to-EBIT falls into.


TPE:1305
57GF Score
China General Plastics Corp TPE:1305
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China General Plastics 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$-1,217 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$-1,217 Mil mean?
China General Plastics (TPE:1305) has a EBIT of NT$-1,217 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on China General Plastics.
Is China General Plastics' EBIT too high?
China General Plastics' current EBIT is NT$-1,217 Mil. Overall, China General Plastics has a GF Score™ of 57/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China General Plastics' EBIT compare to LIN and SHW?
China General Plastics' EBIT of NT$-1,217 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 China General Plastics. China General Plastics's current EBIT is NT$-1,217 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China General Plastics stock overvalued right now?
Based on GuruFocus' analysis, China General Plastics (TPE:1305) is currently considered Fairly Valued. The stock's GF Value™ is NT$13.93, compared to a current price of NT$12.95 — trading 7% below its estimated fair value. The current EBIT is NT$-1,217 Mil. China General Plastics' overall GF Score™ is 57/100 with 6 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 China General Plastics (TPE:1305), the current EBIT is NT$-1,217 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 China General Plastics (TPE:1305) Overvalued in 2026?

Based on GuruFocus' analysis, China General Plastics stock appears to be undervalued. The current stock price of NT$12.95 is trading 7% below its estimated GF Value™ of NT$13.93. GuruFocus considers China General Plastics to be Fairly Valued.

Key valuation signals for TPE:1305:

  • EBIT: NT$-1,217 Mil
  • GF Value™: NT$13.93 vs. price of NT$12.95 (7% below fair value)
  • GF Score™: 57/100 with 6 warning signs

No single metric tells the full story. See the TPE:1305 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China General Plastics Business Description

Address No. 37, Jihu Road, 12th Floor, Nei Hu District, Taipei, TWN, 11492
China General Plastics Corp engages in the production and sale of PVC films, PVC leather, PVC pipes, PVC compounds, PVC resins, construction products, chlor-alkali products and other related products. Its products include Alkali and chlorine products, PVC plastic powder, Plastic pipe products, Plastic pipe fittings, Waterproof membrane, Anti-corrosion film, Partition panels/door panels, Soft plastic sheet, rigid plastic sheet, PVC printed fabric, PVC laminated fabric, Plastic leather/latex leather, Coral fleece, Shumeirong, Car leather, and Anti-fouling leather. Its segments include VCM products and PVC products of which PVC products derive the majority of revenue.
57GF Score

Get the complete analysis for TPE:1305

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

NT$12.95
Price
NT$13.93
GF Value