Largan Precision Co (TPE:3008) EBIT: NT$25,902 Mil (TTM As of Dec. 2025)


TPE:3008 Largan Precision Co Ltd TPE:3008
77 GF Score
Price NT$4,720.00
GF Value NT$2,805.39
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Largan Precision Co EBIT?

Largan Precision Co TPE:3008 -8.62% 77 EBIT is NT$25,902 Mil as of Dec. 2025. GuruFocus rates TPE:3008 with a GF Score™ of 77/100 and a GF Value™ of NT$2,805.39 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Largan Precision Co's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$8,236 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$25,902 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Largan Precision Co's annualized ROC % for the quarter that ended in Dec. 2025 was 31.07%. Largan Precision Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 64.12%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Largan Precision Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 5.35%.


Largan Precision Co  (TPE:3008) EBIT Explanation

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

Largan Precision 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 )
=25314.36 * ( 1 - 17.41% )/( (68000.098 + 66589.165)/ 2 )
=20907.129924/67294.6315
=31.07 %

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))
=212155.955 - 27950.458 - ( 123689.688 - max(0, 28338.678 - 144544.077+123689.688))
=68000.098

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))
=220787.02 - 29660.899 - ( 135498.964 - max(0, 29748.503 - 154285.459+135498.964))
=66589.165

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

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

Largan Precision 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 )
=32943.628/( ( (51160.838 + max(-8374.299, 0)) + (51602.403 + max(-11923.589, 0)) )/ 2 )
=32943.628/( ( 51160.838 + 51602.403 )/ 2 )
=32943.628/51381.6205
=64.12 %

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)
=(11277.904 + 7701.33 + 840.15299999999) - (27950.458 + 0 + 243.228)
=-8374.299

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(10447.593 + 6713.192 + 619.26499999998) - (29660.899 + 0 + 42.739999999998)
=-11923.589

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:

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=25901.719/483989.398
=5.35 %

* 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.


Largan Precision Co EBIT Related Terms


Largan Precision Co EBIT Historical Data

* Premium members only.

The historical data trend for Largan Precision 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.

Largan Precision Co EBIT Chart

Largan Precision 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 23,028.56 27,828.47 22,103.12 32,175.62 25,901.72

Largan Precision 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 11,089.91 7,716.67 1,794.14 8,155.00 8,235.91

TPE:3008 vs APH, GLW, TEL: EBIT Comparison

For the Electronic Components subindustry, Largan Precision 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.


Largan Precision Co EV-to-EBIT vs Hardware Industry

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

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


TPE:3008
77GF Score
Largan Precision Co Ltd TPE:3008
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Largan Precision 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$25,902 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$25,902 Mil mean?
Largan Precision Co (TPE:3008) has a EBIT of NT$25,902 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Largan Precision Co.
Is Largan Precision Co's EBIT too high?
Largan Precision Co's current EBIT is NT$25,902 Mil. Overall, Largan Precision Co has a GF Score™ of 77/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Largan Precision Co's EBIT compare to APH and GLW?
Largan Precision Co's EBIT of NT$25,902 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 Largan Precision Co. Largan Precision Co's current EBIT is NT$25,902 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Largan Precision Co stock overvalued right now?
Based on GuruFocus' analysis, Largan Precision Co (TPE:3008) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$2,805.39, compared to a current price of NT$4,720.00 — trading 68.2% above its estimated fair value. The current EBIT is NT$25,902 Mil. Largan Precision Co's overall GF Score™ is 77/100 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 Largan Precision Co (TPE:3008), the current EBIT is NT$25,902 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 Largan Precision Co (TPE:3008) Overvalued in 2026?

Based on GuruFocus' analysis, Largan Precision Co stock appears to be overvalued. The current stock price of NT$4,720.00 is trading 68.2% above its estimated GF Value™ of NT$2,805.39. GuruFocus considers Largan Precision Co to be Significantly Overvalued.

Key valuation signals for TPE:3008:

  • EBIT: NT$25,902 Mil
  • GF Value™: NT$2,805.39 vs. price of NT$4,720.00 (68.2% above fair value)
  • GF Score™: 77/100 with 8 warning signs

No single metric tells the full story. See the TPE:3008 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Largan Precision Co Business Description

Address No. 11, Jingke Road, Nantun District, Taichung, TWN, 40852
Largan Precision is the leader in optical lens technology and the world's largest handset lensmaker by value. The company boasts almost three decades of experience in the production of optical lenses, namely plastic aspherical lenses, which are widely used to manufacture smartphone cameras. It is a major supplier of high-end handset camera lenses to global smartphone brands such as Apple and Samsung. The firm also produces optical lenses for various applications, such as for automobiles, digital cameras, and extended reality headsets. Largan was co-founded in 1987 by Scott Lin, whose son Adam Lin serves as the current CEO and chair. Largan is headquartered and mainly operates in Taichung City, Taiwan, and employs around 8,000 people.
77GF Score

Get the complete analysis for TPE:3008

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

NT$4,720.00
Price
NT$2,805.39
GF Value