Lien Chang Electronic Enterprise Co (TPE:2431) EBIT: NT$-218.7 Mil (TTM As of Dec. 2025)


TPE:2431 Lien Chang Electronic Enterprise Co Ltd TPE:2431
58 GF Score
Price NT$11.45
GF Value NT$8.75
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Lien Chang Electronic Enterprise Co EBIT?

Lien Chang Electronic Enterprise Co TPE:2431 58 EBIT is NT$-218.7 Mil as of Dec. 2025. GuruFocus rates TPE:2431 with a GF Score™ of 58/100 and a GF Value™ of NT$8.75 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Lien Chang Electronic Enterprise Co's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$-163.2 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-218.7 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Lien Chang Electronic Enterprise Co's annualized ROC % for the quarter that ended in Dec. 2025 was -119.98%. Lien Chang Electronic Enterprise Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -848.96%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Lien Chang Electronic Enterprise Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -53.74%.

Lien Chang Electronic Enterprise Co  (TPE:2431) EBIT Explanation

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

Lien Chang Electronic 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 )
=-461.648 * ( 1 - 0% )/( (459.246 + 310.317)/ 2 )
=-461.648/384.7815
=-119.98 %

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))
=1431.646 - 105.365 - ( 867.035 - max(0, 132.385 - 1008.098+867.035))
=459.246

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))
=1296.517 - 170.066 - ( 877.521 - max(0, 184.661 - 1000.795+877.521))
=310.317

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

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

Lien Chang Electronic 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 )
=-652.96/( ( (114.172 + max(21.141, 0)) + (18.512 + max(-64.913, 0)) )/ 2 )
=-652.96/( ( 135.313 + 18.512 )/ 2 )
=-652.96/76.9125
=-848.96 %

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)
=(62.776 + 69.35 + 4.194) - (105.365 + 0 + 9.814)
=21.141

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(45.767 + 54.258 + 13.962) - (170.066 + 0 + 8.834)
=-64.913

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:

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=-218.747/407.058
=-53.74 %

* 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.

Lien Chang Electronic Enterprise Co EBIT Related Terms

Lien Chang Electronic Enterprise Co EBIT Historical Data

* Premium members only.

The historical data trend for Lien Chang Electronic 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.

Lien Chang Electronic Enterprise Co EBIT Chart

Lien Chang Electronic 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 160.17 76.36 -80.56 -68.77 -218.75

Lien Chang Electronic 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 -16.57 -11.90 -21.83 -21.78 -163.24

TPE:2431 vs APH, GLW: EBIT Comparison

For the Electronic Components subindustry, Lien Chang Electronic 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.

Lien Chang Electronic Enterprise Co EV-to-EBIT vs Hardware Industry

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

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


TPE:2431
58GF Score
Lien Chang Electronic Enterprise Co Ltd TPE:2431
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Lien Chang Electronic 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$-218.7 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$-218.7 Mil mean?
Lien Chang Electronic Enterprise Co (TPE:2431) has a EBIT of NT$-218.7 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Lien Chang Electronic Enterprise Co.
Is Lien Chang Electronic Enterprise Co's EBIT too high?
Lien Chang Electronic Enterprise Co's current EBIT is NT$-218.7 Mil. Overall, Lien Chang Electronic Enterprise Co has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lien Chang Electronic Enterprise Co's EBIT compare to APH and GLW?
Lien Chang Electronic Enterprise Co's EBIT of NT$-218.7 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 Lien Chang Electronic Enterprise Co. Lien Chang Electronic Enterprise Co's current EBIT is NT$-218.7 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lien Chang Electronic Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Lien Chang Electronic Enterprise Co (TPE:2431) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$8.75, compared to a current price of NT$11.45 — trading 30.9% above its estimated fair value. The current EBIT is NT$-218.7 Mil. Lien Chang Electronic Enterprise Co's overall GF Score™ is 58/100 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 Lien Chang Electronic Enterprise Co (TPE:2431), the current EBIT is NT$-218.7 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 Lien Chang Electronic Enterprise Co (TPE:2431) Overvalued in 2026?

Based on GuruFocus' analysis, Lien Chang Electronic Enterprise Co stock appears to be overvalued. The current stock price of NT$11.45 is trading 30.9% above its estimated GF Value™ of NT$8.75. GuruFocus considers Lien Chang Electronic Enterprise Co to be Significantly Overvalued.

Key valuation signals for TPE:2431:

  • EBIT: NT$-218.7 Mil
  • GF Value™: NT$8.75 vs. price of NT$11.45 (30.9% above fair value)
  • GF Score™: 58/100 with 2 warning signs

No single metric tells the full story. See the TPE:2431 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Lien Chang Electronic Enterprise Co Business Description

Address Section 6, Nanjing East Road, 11th Floor, Number 501, Neihu District, Taipei, TWN, 11469
Lien Chang Electronic Enterprise Co Ltd is mainly engaged in the manufacture and trading of display monitors and power supply units. The company specializes in ODM manufacturing of power supply units, charging devices, and BLDC controllers, catering to industries including consumer electronics, household appliances, industrial equipment and automotive components. Its products and services include Drone ESC, Consumer Chargers, Power Supply Units, Motor/Compressor Drivers, Automotive Parts OEM, and Display. Geographically, the company generates a majority of its revenue from Asia.
58GF Score

Get the complete analysis for TPE:2431

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

NT$11.45
Price
NT$8.75
GF Value