Ability Enterprise Co (TPE:2374) EBIT: NT$963 Mil (TTM As of Dec. 2025)


TPE:2374 Ability Enterprise Co Ltd TPE:2374
82 GF Score
Price NT$74.80
GF Value NT$77.30
Valuation Fairly Valued
! 3 Warning Signs
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What is Ability Enterprise Co EBIT?

Ability Enterprise Co TPE:2374 -5.79% 82 EBIT is NT$963 Mil as of Dec. 2025. GuruFocus rates TPE:2374 with a GF Score™ of 82/100 and a GF Value™ of NT$77.30 (Fairly Valued). The stock has 3 warning signs investors should review.

Ability Enterprise Co's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$368 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$963 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Ability Enterprise Co's annualized ROC % for the quarter that ended in Dec. 2025 was 13.00%. Ability Enterprise Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 32.44%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Ability Enterprise Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 3.97%.


Ability Enterprise Co  (TPE:2374) EBIT Explanation

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

Ability Enterprise 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: Sep. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=1108.236 * ( 1 - 17.26% )/( (6806.092 + 7300.718)/ 2 )
=916.9544664/7053.405
=13.00 %

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))
=11538.899 - 2963.393 - ( 1769.414 - max(0, 3527.284 - 5544.04+1769.414))
=6806.092

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))
=12389.005 - 3268.23 - ( 1820.057 - max(0, 4051.749 - 6190.023+1820.057))
=7300.718

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

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

Ability Enterprise 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: Sep. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=1470.348/( ( (3591.938 + max(610.956, 0)) + (4002.995 + max(857.85, 0)) )/ 2 )
=1470.348/( ( 4202.894 + 4860.845 )/ 2 )
=1470.348/4531.8695
=32.44 %

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)
=(1642.041 + 1929.272 + 203.313) - (2963.393 + 0 + 200.277)
=610.956

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(2077.914 + 2107.525 + 184.527) - (3268.23 + 0 + 243.886)
=857.85

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:

Ability Enterprise Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=963.057/24285.706
=3.97 %

* 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.


Ability Enterprise Co EBIT Related Terms


Ability Enterprise Co EBIT Historical Data

* Premium members only.

The historical data trend for Ability Enterprise 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.

Ability Enterprise Co EBIT Chart

Ability Enterprise 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 931.88 211.40 311.52 662.56 963.06

Ability Enterprise Co 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 139.57 123.99 132.31 339.18 367.59

TPE:2374 vs APH, GLW, TEL: EBIT Comparison

For the Electronic Components subindustry, Ability Enterprise 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.


Ability Enterprise Co EV-to-EBIT vs Hardware Industry

For the Hardware industry and Technology sector, Ability Enterprise Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Ability Enterprise Co's EV-to-EBIT falls into.


TPE:2374
82GF Score
Ability Enterprise Co Ltd TPE:2374
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Ability Enterprise 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 quarterly data reported by the company within the most recent 12 months, which was NT$963 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$963 Mil mean?
Ability Enterprise Co (TPE:2374) has a EBIT of NT$963 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Ability Enterprise Co.
Is Ability Enterprise Co's EBIT too high?
Ability Enterprise Co's current EBIT is NT$963 Mil. Overall, Ability Enterprise Co has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Ability Enterprise Co's EBIT compare to APH and GLW?
Ability Enterprise Co's EBIT of NT$963 Mil can be compared against companies in the Hardware 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 Hardware company?
A good EBIT depends on the Hardware 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 Ability Enterprise Co. Ability Enterprise Co's current EBIT is NT$963 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ability Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Ability Enterprise Co (TPE:2374) is currently considered Fairly Valued. The stock's GF Value™ is NT$77.30, compared to a current price of NT$74.80 — trading 3.2% below its estimated fair value. The current EBIT is NT$963 Mil. Ability Enterprise Co's overall GF Score™ is 82/100 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 Ability Enterprise Co (TPE:2374), the current EBIT is NT$963 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 Ability Enterprise Co (TPE:2374) Overvalued in 2026?

Based on GuruFocus' analysis, Ability Enterprise Co stock appears to be undervalued. The current stock price of NT$74.80 is trading 3.2% below its estimated GF Value™ of NT$77.30. GuruFocus considers Ability Enterprise Co to be Fairly Valued.

Key valuation signals for TPE:2374:

  • EBIT: NT$963 Mil
  • GF Value™: NT$77.30 vs. price of NT$74.80 (3.2% below fair value)
  • GF Score™: 82/100 with 3 warning signs

No single metric tells the full story. See the TPE:2374 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Ability Enterprise Co Business Description

Address No. 200, Zhonghuan Road, Section 3, Xinzhuang District, New Taipei City, TWN, 242030
Ability Enterprise Co Ltd is mainly engaged in the manufacturing, purchases and sales of digital cameras, optical product components and film/video accessories. The Company's main activities are the manufacturing and sales of optical products, and the strategic investing segment focuses on sales of design and manufacturing of optical elements. It specializes in integrating optics, mechanics, acoustics, electronics, and software. Its product portfolio includes security equipment, home appliances, machine vision systems, video live streaming systems, cloud-based solutions, and automotive imaging applications. Its segments are the optical manufacturing segment, which generates maximum revenue, and the strategic investing segment. The Company generates maximum revenue from Japan.
82GF Score

Get the complete analysis for TPE:2374

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

NT$74.80
Price
NT$77.30
GF Value