Advanced Optoelectronic Technology (TPE:3437) EBIT: NT$-398 Mil (TTM As of Dec. 2025)


TPE:3437 Advanced Optoelectronic Technology TPE:3437
55 GF Score
Price NT$21.15
GF Value NT$15.10
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Advanced Optoelectronic Technology EBIT?

Advanced Optoelectronic Technology TPE:3437 -2.76% 55 EBIT is NT$-398 Mil as of Dec. 2025. GuruFocus rates TPE:3437 with a GF Score™ of 55/100 and a GF Value™ of NT$15.10 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Advanced Optoelectronic Technology's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$-84 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-398 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Advanced Optoelectronic Technology's annualized ROC % for the quarter that ended in Dec. 2025 was -40.07%. Advanced Optoelectronic Technology's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -52.87%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Advanced Optoelectronic Technology's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -19.26%.

Advanced Optoelectronic Technology  (TPE:3437) EBIT Explanation

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

Advanced Optoelectronic Technology'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 )
=-439.984 * ( 1 - 0% )/( (1097.308 + 1098.899)/ 2 )
=-439.984/1098.1035
=-40.07 %

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))
=2800.48 - 576.54 - ( 1159.599 - max(0, 611.731 - 1738.363+1159.599))
=1097.308

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))
=2780.585 - 616.225 - ( 1078.058 - max(0, 647.855 - 1713.316+1078.058))
=1098.899

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

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

Advanced Optoelectronic Technology'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 )
=-335.028/( ( (638.665 + max(-41.145, 0)) + (628.603 + max(-19.799, 0)) )/ 2 )
=-335.028/( ( 638.665 + 628.603 )/ 2 )
=-335.028/633.634
=-52.87 %

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)
=(410.024 + 128.448 + 16.337) - (576.54 + 0 + 19.414)
=-41.145

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(405.731 + 191.226 + 17.685) - (616.225 + 0 + 18.216)
=-19.799

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:

Advanced Optoelectronic Technology's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=-398.094/2067.131
=-19.26 %

* 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.

Advanced Optoelectronic Technology EBIT Related Terms

Advanced Optoelectronic Technology EBIT Historical Data

* Premium members only.

The historical data trend for Advanced Optoelectronic Technology'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.

Advanced Optoelectronic Technology EBIT Chart

Advanced Optoelectronic Technology 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 109.82 -137.52 -132.16 -172.48 -398.09

Advanced Optoelectronic Technology 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 -58.51 -60.62 -121.65 -132.07 -83.76

TPE:3437 vs NVDA, AVGO, MU: EBIT Comparison

For the Semiconductors subindustry, Advanced Optoelectronic Technology'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.

Advanced Optoelectronic Technology EV-to-EBIT vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Advanced Optoelectronic Technology's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Advanced Optoelectronic Technology's EV-to-EBIT falls into.


TPE:3437
55GF Score
Advanced Optoelectronic Technology TPE:3437
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Advanced Optoelectronic Technology 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$-398 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$-398 Mil mean?
Advanced Optoelectronic Technology (TPE:3437) has a EBIT of NT$-398 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Advanced Optoelectronic Technology.
Is Advanced Optoelectronic Technology's EBIT too high?
Advanced Optoelectronic Technology's current EBIT is NT$-398 Mil. Overall, Advanced Optoelectronic Technology has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Advanced Optoelectronic Technology's EBIT compare to NVDA and AVGO?
Advanced Optoelectronic Technology's EBIT of NT$-398 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good EBIT depends on the Semiconductors 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 Advanced Optoelectronic Technology. Advanced Optoelectronic Technology's current EBIT is NT$-398 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Advanced Optoelectronic Technology stock overvalued right now?
Based on GuruFocus' analysis, Advanced Optoelectronic Technology (TPE:3437) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$15.10, compared to a current price of NT$21.15 — trading 40.1% above its estimated fair value. The current EBIT is NT$-398 Mil. Advanced Optoelectronic Technology's overall GF Score™ is 55/100 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 Advanced Optoelectronic Technology (TPE:3437), the current EBIT is NT$-398 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 Advanced Optoelectronic Technology (TPE:3437) Overvalued in 2026?

Based on GuruFocus' analysis, Advanced Optoelectronic Technology stock appears to be overvalued. The current stock price of NT$21.15 is trading 40.1% above its estimated GF Value™ of NT$15.10. GuruFocus considers Advanced Optoelectronic Technology to be Significantly Overvalued.

Key valuation signals for TPE:3437:

  • EBIT: NT$-398 Mil
  • GF Value™: NT$15.10 vs. price of NT$21.15 (40.1% above fair value)
  • GF Score™: 55/100 with 4 warning signs

No single metric tells the full story. See the TPE:3437 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Advanced Optoelectronic Technology Business Description

Address No. 13, Gongye 5th Road, Hsinchu Industrial Park, Hukou Township, Hsinchu Hsien, TWN, 303
Advanced Optoelectronic Technology is focused on the research and development, testing, manufacturing, and sale of LEDs, as well as the import/export and trading of raw materials and semi-finished products. The product portfolio comprises Backlight applications, Sensor applications, Vehicle applications, UV applications, and VR applications (ASPHETEK).
55GF Score

Get the complete analysis for TPE:3437

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

NT$21.15
Price
NT$15.10
GF Value