Simple Mart Retail Co (TPE:2945) EBIT: NT$193 Mil (TTM As of Dec. 2025)


TPE:2945 Simple Mart Retail Co Ltd TPE:2945
80 GF Score
Price NT$43.35
GF Value NT$43.09
Valuation Fairly Valued
! 4 Warning Signs
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What is Simple Mart Retail Co EBIT?

Simple Mart Retail Co TPE:2945 80 EBIT is NT$193 Mil as of Dec. 2025. GuruFocus rates TPE:2945 with a GF Score™ of 80/100 and a GF Value™ of NT$43.09 (Fairly Valued). The stock has 4 warning signs investors should review.

Simple Mart Retail Co's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$61 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$193 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Simple Mart Retail Co's annualized ROC % for the quarter that ended in Dec. 2025 was 3.95%. Simple Mart Retail Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 6.97%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Simple Mart Retail Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 4.02%.


Simple Mart Retail Co  (TPE:2945) EBIT Explanation

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

Simple Mart Retail 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 )
=195.72 * ( 1 - 6.17% )/( (4648.665 + 4641.362)/ 2 )
=183.644076/4645.0135
=3.95 %

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))
=6256.094 - 1845.519 - ( 386.575 - max(0, 2542.081 - 2303.991+386.575))
=4648.665

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))
=6299.291 - 1865.704 - ( 330.787 - max(0, 2482.13 - 2274.355+330.787))
=4641.362

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

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

Simple Mart Retail 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 )
=242.8/( ( (3447.071 + max(-44.195, 0)) + (3521.319 + max(-49.484, 0)) )/ 2 )
=242.8/( ( 3447.071 + 3521.319 )/ 2 )
=242.8/3484.195
=6.97 %

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)
=(60.743 + 1806.684 + 34.478) - (1845.519 + 0 + 100.581)
=-44.195

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(65.897 + 1823.332 + 42.974) - (1865.704 + 0 + 115.983)
=-49.484

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:

Simple Mart Retail Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=192.668/4796.338
=4.02 %

* 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.


Simple Mart Retail Co EBIT Related Terms


Simple Mart Retail Co EBIT Historical Data

* Premium members only.

The historical data trend for Simple Mart Retail 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.

Simple Mart Retail Co EBIT Chart

Simple Mart Retail 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 266.40 75.54 132.03 185.00 192.67

Simple Mart Retail 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 50.54 45.39 40.47 46.11 60.70

TPE:2945 vs KR, SFM, ACI: EBIT Comparison

For the Grocery Stores subindustry, Simple Mart Retail 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.


Simple Mart Retail Co EV-to-EBIT vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Simple Mart Retail Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Simple Mart Retail Co's EV-to-EBIT falls into.


TPE:2945
80GF Score
Simple Mart Retail Co Ltd TPE:2945
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Simple Mart Retail 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$193 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$193 Mil mean?
Simple Mart Retail Co (TPE:2945) has a EBIT of NT$193 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Simple Mart Retail Co.
Is Simple Mart Retail Co's EBIT too high?
Simple Mart Retail Co's current EBIT is NT$193 Mil. Overall, Simple Mart Retail Co has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Simple Mart Retail Co's EBIT compare to KR and SFM?
Simple Mart Retail Co's EBIT of NT$193 Mil can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good EBIT depends on the Retail - Defensive 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 Simple Mart Retail Co. Simple Mart Retail Co's current EBIT is NT$193 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Simple Mart Retail Co stock overvalued right now?
Based on GuruFocus' analysis, Simple Mart Retail Co (TPE:2945) is currently considered Fairly Valued. The stock's GF Value™ is NT$43.09, compared to a current price of NT$43.35 — trading 0.6% above its estimated fair value. The current EBIT is NT$193 Mil. Simple Mart Retail Co's overall GF Score™ is 80/100 with 4 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 Simple Mart Retail Co (TPE:2945), the current EBIT is NT$193 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 Simple Mart Retail Co (TPE:2945) Overvalued in 2026?

Based on GuruFocus' analysis, Simple Mart Retail Co stock appears to be overvalued. The current stock price of NT$43.35 is trading 0.6% above its estimated GF Value™ of NT$43.09. GuruFocus considers Simple Mart Retail Co to be Fairly Valued.

Key valuation signals for TPE:2945:

  • EBIT: NT$193 Mil
  • GF Value™: NT$43.09 vs. price of NT$43.35 (0.6% above fair value)
  • GF Score™: 80/100 with 4 warning signs

No single metric tells the full story. See the TPE:2945 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Simple Mart Retail Co Business Description

Address Minquan East Road, B1, No. 4, Section 3, Zhongshan District, Taipei, TWN, 10477
Simple Mart Retail Co Ltd operates a retail chain of stores in Taiwan. The group has two reportable segments which mainly engage in selling daily commodities to customers; while the other segment engages in home shopping, health supplements, over-the-counter medicines, cosmetics, and organic products, as well as retail business on pet food and supplies.
80GF Score

Get the complete analysis for TPE:2945

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

NT$43.35
Price
NT$43.09
GF Value