Formosa Sumco Technology (TPE:3532) EBIT: NT$867 Mil (TTM As of Dec. 2025)


TPE:3532 Formosa Sumco Technology Corp TPE:3532
62 GF Score
Price NT$336.00
GF Value NT$117.31
Valuation Significantly Overvalued
! 10 Warning Signs
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What is Formosa Sumco Technology EBIT?

Formosa Sumco Technology TPE:3532 -9.68% 62 EBIT is NT$867 Mil as of Dec. 2025. GuruFocus rates TPE:3532 with a GF Score™ of 62/100 and a GF Value™ of NT$117.31 (Significantly Overvalued). The stock has 10 warning signs investors should review.

Formosa Sumco Technology's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$406 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$867 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Formosa Sumco Technology's annualized ROC % for the quarter that ended in Dec. 2025 was 2.02%. Formosa Sumco Technology's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 3.51%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Formosa Sumco Technology's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 0.58%.


Formosa Sumco Technology  (TPE:3532) EBIT Explanation

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

Formosa Sumco 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 )
=1195.948 * ( 1 - 20.5% )/( (47078.631 + 46876.805)/ 2 )
=950.77866/46977.718
=2.02 %

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))
=51183.216 - 2831.161 - ( 1273.424 - max(0, 3304.783 - 8035.967+1273.424))
=47078.631

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))
=51296.089 - 2683.988 - ( 1735.296 - max(0, 3200.286 - 8804.263+1735.296))
=46876.805

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

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

Formosa Sumco 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 )
=1623.52/( ( (42894.899 + max(3427.83, 0)) + (42217.953 + max(3852.867, 0)) )/ 2 )
=1623.52/( ( 46322.729 + 46070.82 )/ 2 )
=1623.52/46196.7745
=3.51 %

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)
=(2614.901 + 3870.127 + 240.35) - (2831.161 + 0 + 466.387)
=3427.83

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(2698.93 + 4194.697 + 152.335) - (2683.988 + 0 + 509.107)
=3852.867

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:

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=867.381/149105.320
=0.58 %

* 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.


Formosa Sumco Technology EBIT Related Terms


Formosa Sumco Technology EBIT Historical Data

* Premium members only.

The historical data trend for Formosa Sumco 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.

Formosa Sumco Technology EBIT Chart

Formosa Sumco 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 1,691.83 5,994.33 4,337.73 1,798.36 867.38

Formosa Sumco 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 546.52 328.35 -153.11 286.26 405.88

TPE:3532 vs LRCX, AMAT, KLAC: EBIT Comparison

For the Semiconductor Equipment & Materials subindustry, Formosa Sumco 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.


Formosa Sumco Technology EV-to-EBIT vs Semiconductors Industry

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

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


TPE:3532
62GF Score
Formosa Sumco Technology Corp TPE:3532
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Formosa Sumco 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$867 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$867 Mil mean?
Formosa Sumco Technology (TPE:3532) has a EBIT of NT$867 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Formosa Sumco Technology.
Is Formosa Sumco Technology's EBIT too high?
Formosa Sumco Technology's current EBIT is NT$867 Mil. Overall, Formosa Sumco Technology has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Formosa Sumco Technology's EBIT compare to LRCX and AMAT?
Formosa Sumco Technology's EBIT of NT$867 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 Formosa Sumco Technology. Formosa Sumco Technology's current EBIT is NT$867 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Formosa Sumco Technology stock overvalued right now?
Based on GuruFocus' analysis, Formosa Sumco Technology (TPE:3532) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$117.31, compared to a current price of NT$336.00 — trading 186.4% above its estimated fair value. The current EBIT is NT$867 Mil. Formosa Sumco Technology's overall GF Score™ is 62/100 with 10 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 Formosa Sumco Technology (TPE:3532), the current EBIT is NT$867 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 Formosa Sumco Technology (TPE:3532) Overvalued in 2026?

Based on GuruFocus' analysis, Formosa Sumco Technology stock appears to be overvalued. The current stock price of NT$336.00 is trading 186.4% above its estimated GF Value™ of NT$117.31. GuruFocus considers Formosa Sumco Technology to be Significantly Overvalued.

Key valuation signals for TPE:3532:

  • EBIT: NT$867 Mil
  • GF Value™: NT$117.31 vs. price of NT$336.00 (186.4% above fair value)
  • GF Score™: 62/100 with 10 warning signs

No single metric tells the full story. See the TPE:3532 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Formosa Sumco Technology Business Description

Address Nanjing East Road, 8th Floor, A1 Building, No. 380, Section 6, Neihu District, Taipei, TWN
Formosa Sumco Technology Corp is a Taiwan-based manufacturer and seller of silicon wafer electronic products. The company operates in two principal geographical areas: Taiwan, China, and Japan, with the majority of revenue from Taiwan. The company's product range includes Polished Wafers, Annealed Wafers, Test Wafers, and Epitaxial Wafers.
62GF Score

Get the complete analysis for TPE:3532

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

NT$336.00
Price
NT$117.31
GF Value