C Sun Manufacturing (TPE:2467) EBIT: NT$1,156 Mil (TTM As of Sep. 2025)


TPE:2467 C Sun Manufacturing Ltd TPE:2467
70 GF Score
Price NT$560.00
GF Value NT$232.66
Valuation Significantly Overvalued
! 8 Warning Signs
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What is C Sun Manufacturing EBIT?

C Sun Manufacturing TPE:2467 -4.27% 70 EBIT is NT$1,156 Mil as of Sep. 2025. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$232.66 (Significantly Overvalued). The stock has 8 warning signs investors should review.

C Sun Manufacturing's earnings before interest and taxes (EBIT) for the three months ended in Sep. 2025 was NT$305 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Sep. 2025 was NT$1,156 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. C Sun Manufacturing's annualized ROC % for the quarter that ended in Sep. 2025 was 6.35%. C Sun Manufacturing's annualized ROC (Joel Greenblatt) % for the quarter that ended in Sep. 2025 was 46.83%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. C Sun Manufacturing's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Sep. 2025 was 1.32%.


C Sun Manufacturing  (TPE:2467) EBIT Explanation

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

C Sun Manufacturing's annualized ROC % for the quarter that ended in Sep. 2025 is calculated as:

ROC % (Q: Sep. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2025 ) + Invested Capital (Q: Sep. 2025 ))/ count )
=681.332 * ( 1 - 21.1% )/( (7995.888 + 8930.405)/ 2 )
=537.570948/8463.1465
=6.35 %

where

Invested Capital(Q: Jun. 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))
=11372.473 - 1994.234 - ( 1903.991 - max(0, 4223.302 - 5605.653+1903.991))
=7995.888

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))
=13201.393 - 2249.103 - ( 2021.885 - max(0, 4395.077 - 6444.504+2021.885))
=8930.405

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

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

C Sun Manufacturing's annualized ROC (Joel Greenblatt) % for the quarter that ended in Sep. 2025 is calculated as:

ROC (Joel Greenblatt) %(Q: Sep. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Jun. 2025  Q: Sep. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=1220.748/( ( (1671.841 + max(819.83, 0)) + (1862.918 + max(858.728, 0)) )/ 2 )
=1220.748/( ( 2491.671 + 2721.646 )/ 2 )
=1220.748/2606.6585
=46.83 %

where Working Capital is:

Working Capital(Q: Jun. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1800.178 + 1554.88 + 114.824) - (1994.234 + 0 + 655.818)
=819.83

Working Capital(Q: Sep. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(2119.399 + 1963.636 + 140.309) - (2249.103 + 0 + 1115.513)
=858.728

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Sep. 2025) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

C Sun Manufacturing's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Sep. 2025 )
=1156.026/87566.039
=1.32 %

* 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.


C Sun Manufacturing EBIT Related Terms


C Sun Manufacturing EBIT Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing'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.

C Sun Manufacturing EBIT Chart

C Sun Manufacturing Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 623.36 891.51 991.91 617.74 1,031.77

C Sun Manufacturing Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 211.58 314.01 253.79 283.04 305.19

TPE:2467 vs GEV, ETN, PH: EBIT Comparison

For the Specialty Industrial Machinery subindustry, C Sun Manufacturing'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.


C Sun Manufacturing EV-to-EBIT vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, C Sun Manufacturing's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where C Sun Manufacturing's EV-to-EBIT falls into.


TPE:2467
70GF Score
C Sun Manufacturing Ltd TPE:2467
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C Sun Manufacturing 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 Sep. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$1,156 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$1,156 Mil mean?
C Sun Manufacturing (TPE:2467) has a EBIT of NT$1,156 Mil as of Sep. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on C Sun Manufacturing.
Is C Sun Manufacturing's EBIT too high?
C Sun Manufacturing's current EBIT is NT$1,156 Mil. Overall, C Sun Manufacturing has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Sun Manufacturing's EBIT compare to GEV and ETN?
C Sun Manufacturing's EBIT of NT$1,156 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good EBIT depends on the Industrial Products 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 C Sun Manufacturing. C Sun Manufacturing's current EBIT is NT$1,156 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Sun Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$232.66, compared to a current price of NT$560.00 — trading 140.7% above its estimated fair value. The current EBIT is NT$1,156 Mil. C Sun Manufacturing's overall GF Score™ is 70/100 with 8 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 C Sun Manufacturing (TPE:2467), the current EBIT is NT$1,156 Mil as of Sep. 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?

Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued. The current stock price of NT$560.00 is trading 140.7% above its estimated GF Value™ of NT$232.66. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • EBIT: NT$1,156 Mil
  • GF Value™: NT$232.66 vs. price of NT$560.00 (140.7% above fair value)
  • GF Score™: 70/100 with 8 warning signs

No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C Sun Manufacturing Business Description

Address Number. 2-1 Kung 8th Road, 2nd Industrial Park, Lin Kou District, Taipei, TWN
C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.
70GF Score

Get the complete analysis for TPE:2467

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

NT$560.00
Price
NT$232.66
GF Value