Orient Semiconductor Electronics (TPE:2329) EBIT: NT$1,679 Mil (TTM As of Dec. 2025)


TPE:2329 Orient Semiconductor Electronics Ltd TPE:2329
81 GF Score
Price NT$53.40
GF Value NT$50.85
Valuation Fairly Valued
! 2 Warning Signs
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What is Orient Semiconductor Electronics EBIT?

Orient Semiconductor Electronics TPE:2329 -6.15% 81 EBIT is NT$1,679 Mil as of Dec. 2025. GuruFocus rates TPE:2329 with a GF Score™ of 81/100 and a GF Value™ of NT$50.85 (Fairly Valued). The stock has 2 warning signs investors should review.

Orient Semiconductor Electronics's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$488 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$1,679 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Orient Semiconductor Electronics's annualized ROC % for the quarter that ended in Dec. 2025 was 12.80%. Orient Semiconductor Electronics's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 24.07%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Orient Semiconductor Electronics's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 4.52%.


Orient Semiconductor Electronics  (TPE:2329) EBIT Explanation

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

Orient Semiconductor Electronics'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 )
=1686.348 * ( 1 - 16.04% )/( (11012.78 + 11112.424)/ 2 )
=1415.8577808/11062.602
=12.80 %

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))
=20139.624 - 6528.489 - ( 2598.355 - max(0, 7278.281 - 10263.761+2598.355))
=11012.78

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))
=20714.23 - 6882.99 - ( 2718.816 - max(0, 7939.025 - 10681.781+2718.816))
=11112.424

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

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

Orient Semiconductor Electronics'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 )
=1950.548/( ( (7657.18 + max(402.396, 0)) + (7930.81 + max(216.196, 0)) )/ 2 )
=1950.548/( ( 8059.576 + 8147.006 )/ 2 )
=1950.548/8103.291
=24.07 %

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)
=(5101.509 + 1943.57 + 128.297) - (6528.489 + 0 + 242.491)
=402.396

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(4650.711 + 2588.913 + 117.92) - (6882.99 + 0 + 258.358)
=216.196

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:

Orient Semiconductor Electronics's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=1678.834/37173.045
=4.52 %

* 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.


Orient Semiconductor Electronics EBIT Related Terms


Orient Semiconductor Electronics EBIT Historical Data

* Premium members only.

The historical data trend for Orient Semiconductor Electronics'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.

Orient Semiconductor Electronics EBIT Chart

Orient Semiconductor Electronics 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 1,972.33 1,794.20 2,254.62 1,494.48 1,678.83

Orient Semiconductor Electronics 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 228.41 235.48 412.82 542.90 487.64

TPE:2329 vs NVDA, AVGO, MU: EBIT Comparison

For the Semiconductors subindustry, Orient Semiconductor Electronics'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.


Orient Semiconductor Electronics EV-to-EBIT vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Orient Semiconductor Electronics's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Orient Semiconductor Electronics's EV-to-EBIT falls into.


TPE:2329
81GF Score
Orient Semiconductor Electronics Ltd TPE:2329
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Orient Semiconductor Electronics 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$1,679 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$1,679 Mil mean?
Orient Semiconductor Electronics (TPE:2329) has a EBIT of NT$1,679 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Orient Semiconductor Electronics.
Is Orient Semiconductor Electronics' EBIT too high?
Orient Semiconductor Electronics' current EBIT is NT$1,679 Mil. Overall, Orient Semiconductor Electronics has a GF Score™ of 81/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Orient Semiconductor Electronics' EBIT compare to NVDA and AVGO?
Orient Semiconductor Electronics' EBIT of NT$1,679 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good EBIT depends on the Semiconductors 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 Orient Semiconductor Electronics. Orient Semiconductor Electronics's current EBIT is NT$1,679 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orient Semiconductor Electronics stock overvalued right now?
Based on GuruFocus' analysis, Orient Semiconductor Electronics (TPE:2329) is currently considered Fairly Valued. The stock's GF Value™ is NT$50.85, compared to a current price of NT$53.40 — trading 5% above its estimated fair value. The current EBIT is NT$1,679 Mil. Orient Semiconductor Electronics' overall GF Score™ is 81/100 with 2 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 Orient Semiconductor Electronics (TPE:2329), the current EBIT is NT$1,679 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 Orient Semiconductor Electronics (TPE:2329) Overvalued in 2026?

Based on GuruFocus' analysis, Orient Semiconductor Electronics stock appears to be overvalued. The current stock price of NT$53.40 is trading 5% above its estimated GF Value™ of NT$50.85. GuruFocus considers Orient Semiconductor Electronics to be Fairly Valued.

Key valuation signals for TPE:2329:

  • EBIT: NT$1,679 Mil
  • GF Value™: NT$50.85 vs. price of NT$53.40 (5% above fair value)
  • GF Score™: 81/100 with 2 warning signs

No single metric tells the full story. See the TPE:2329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Orient Semiconductor Electronics Business Description

Address No. 9 Central 3rd Street, Nanzi Processing Export Zone, Kaohsiung, TWN, 811
Orient Semiconductor Electronics Ltd is engaged in various types of integrated circuit, semiconductor components, computer motherboard, various types of electronic inventory, manufacture, combination, processing and export of computer and communication circuit board. Its segments include Packaging and testing services, and Electronic manufacturing services.
81GF Score

Get the complete analysis for TPE:2329

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

NT$53.40
Price
NT$50.85
GF Value