China Petrochemical Development (TPE:1314) EBIT: NT$-1,793 Mil (TTM As of Dec. 2025)


TPE:1314 China Petrochemical Development Corp TPE:1314
58 GF Score
Price NT$7.97
GF Value NT$6.73
Valuation Modestly Overvalued
! 5 Warning Signs
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What is China Petrochemical Development EBIT?

China Petrochemical Development TPE:1314 -0.87% 58 EBIT is NT$-1,793 Mil as of Dec. 2025. GuruFocus rates TPE:1314 with a GF Score™ of 58/100 and a GF Value™ of NT$6.73 (Modestly Overvalued). The stock has 5 warning signs investors should review.

China Petrochemical Development's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$317 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-1,793 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. China Petrochemical Development's annualized ROC % for the quarter that ended in Dec. 2025 was 0.00%. China Petrochemical Development's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 1.63%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. China Petrochemical Development's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -2.61%.


China Petrochemical Development  (TPE:1314) EBIT Explanation

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

China Petrochemical Development'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 )
=-4524.752 * ( 1 - 100% )/( (124688.94 + 125300.534)/ 2 )
=-0/124994.737
=0.00 %

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))
=130046.554 - 2793.537 - ( 2564.077 - max(0, 26855.37 - 59394.895+2564.077))
=124688.94

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))
=129340.251 - 2153.176 - ( 1886.541 - max(0, 27880.645 - 57800.566+1886.541))
=125300.534

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 Petrochemical Development'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 )
=1269.584/( ( (25143.022 + max(53139.933, 0)) + (25189.697 + max(52752.449, 0)) )/ 2 )
=1269.584/( ( 78282.955 + 77942.146 )/ 2 )
=1269.584/78112.5505
=1.63 %

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)
=(2005.386 + 50686.922 + 4004.313) - (2793.537 + 0 + 763.151)
=53139.933

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1500.025 + 49835.949 + 4244.5) - (2153.176 + 0 + 674.849)
=52752.449

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 Petrochemical Development's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=-1792.928/68689.644
=-2.61 %

* 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 Petrochemical Development EBIT Related Terms


China Petrochemical Development EBIT Historical Data

* Premium members only.

The historical data trend for China Petrochemical Development'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 Petrochemical Development EBIT Chart

China Petrochemical Development 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 4,201.79 1,179.01 262.63 1,655.73 -1,783.74

China Petrochemical Development 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 1,053.12 -93.39 -1,313.94 -703.00 317.40

TPE:1314 vs LIN, SHW, ECL: EBIT Comparison

For the Specialty Chemicals subindustry, China Petrochemical Development'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 Petrochemical Development EV-to-EBIT vs Chemicals Industry

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

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


TPE:1314
58GF Score
China Petrochemical Development Corp TPE:1314
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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China Petrochemical Development 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$-1,793 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$-1,793 Mil mean?
China Petrochemical Development (TPE:1314) has a EBIT of NT$-1,793 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on China Petrochemical Development.
Is China Petrochemical Development's EBIT too high?
China Petrochemical Development's current EBIT is NT$-1,793 Mil. Overall, China Petrochemical Development has a GF Score™ of 58/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Petrochemical Development's EBIT compare to LIN and SHW?
China Petrochemical Development's EBIT of NT$-1,793 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 Petrochemical Development. China Petrochemical Development's current EBIT is NT$-1,793 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Petrochemical Development stock overvalued right now?
Based on GuruFocus' analysis, China Petrochemical Development (TPE:1314) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$6.73, compared to a current price of NT$7.97 — trading 18.4% above its estimated fair value. The current EBIT is NT$-1,793 Mil. China Petrochemical Development's overall GF Score™ is 58/100 with 5 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 Petrochemical Development (TPE:1314), the current EBIT is NT$-1,793 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 Petrochemical Development (TPE:1314) Overvalued in 2026?

Based on GuruFocus' analysis, China Petrochemical Development stock appears to be overvalued. The current stock price of NT$7.97 is trading 18.4% above its estimated GF Value™ of NT$6.73. GuruFocus considers China Petrochemical Development to be Modestly Overvalued.

Key valuation signals for TPE:1314:

  • EBIT: NT$-1,793 Mil
  • GF Value™: NT$6.73 vs. price of NT$7.97 (18.4% above fair value)
  • GF Score™: 58/100 with 5 warning signs

No single metric tells the full story. See the TPE:1314 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Petrochemical Development Business Description

Address No. 1, Jingjian Road, Dashe District, Kaohsiung, TWN, 815
China Petrochemical Development Corp manufactures and sells a variety of chemicals and chemical-based products. The company organizes itself into two reportable segments based on product type: the Acrylonitrile & Acetic Acid segment and the Caprolactam segment. The caprolactam segment, which generates the majority of the revenue of the two segments, involves the sales of textiles, plastic automotive parts, packaging films, conveyor belts, ropes, and fishing lines. The acrylonitrile sells acrylic fibers, a plastic used for home appliance casings and tools, and water treatment products. The products of nylon pellets include fiber nylon pellets and engineering plastic nylon pellets.
58GF Score

Get the complete analysis for TPE:1314

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

NT$7.97
Price
NT$6.73
GF Value