uPI Semiconductor (TPE:6719) EBIT: NT$871 Mil (TTM As of Dec. 2025)


TPE:6719 uPI Semiconductor Corp TPE:6719
83 GF Score
Price NT$266.00
GF Value NT$221.85
Valuation Modestly Overvalued
! 6 Warning Signs
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What is uPI Semiconductor EBIT?

uPI Semiconductor TPE:6719 -9.98% 83 EBIT is NT$871 Mil as of Dec. 2025. GuruFocus rates TPE:6719 with a GF Score™ of 83/100 and a GF Value™ of NT$221.85 (Modestly Overvalued). The stock has 6 warning signs investors should review.

uPI Semiconductor's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$301 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$871 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. uPI Semiconductor's annualized ROC % for the quarter that ended in Dec. 2025 was 22.69%. uPI Semiconductor's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 165.01%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. uPI Semiconductor's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 5.29%.


uPI Semiconductor  (TPE:6719) EBIT Explanation

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

uPI Semiconductor'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 )
=719.808 * ( 1 - 15.92% )/( (2662.101 + 2672.563)/ 2 )
=605.2145664/2667.332
=22.69 %

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))
=16535.171 - 966.675 - ( 12906.395 - max(0, 1058.377 - 14326.446+12906.395))
=2662.101

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))
=16829.752 - 972.319 - ( 13184.87 - max(0, 1041.233 - 14592.789+13184.87))
=2672.563

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

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

uPI Semiconductor'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 )
=1203.004/( ( (435.257 + max(294.624, 0)) + (433.908 + max(294.267, 0)) )/ 2 )
=1203.004/( ( 729.881 + 728.175 )/ 2 )
=1203.004/729.028
=165.01 %

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)
=(527.31 + 751.225 + 66.708999999999) - (966.675 + 0 + 83.945)
=294.624

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(402.474 + 806.52 + 117.834) - (972.319 + 0 + 60.242)
=294.267

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:

uPI Semiconductor's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=871.392/16458.145
=5.29 %

* 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.


uPI Semiconductor EBIT Related Terms


uPI Semiconductor EBIT Historical Data

* Premium members only.

The historical data trend for uPI Semiconductor'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.

uPI Semiconductor EBIT Chart

uPI Semiconductor Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial 1,415.15 1,491.09 72.09 298.46 871.39

uPI Semiconductor 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 2.10 198.78 61.31 310.56 300.75

TPE:6719 vs NVDA, AVGO, MU: EBIT Comparison

For the Semiconductors subindustry, uPI Semiconductor'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.


uPI Semiconductor EV-to-EBIT vs Semiconductors Industry

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

* The bar in red indicates where uPI Semiconductor's EV-to-EBIT falls into.


TPE:6719
83GF Score
uPI Semiconductor Corp TPE:6719
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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uPI Semiconductor 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$871 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$871 Mil mean?
uPI Semiconductor (TPE:6719) has a EBIT of NT$871 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on uPI Semiconductor.
Is uPI Semiconductor's EBIT too high?
uPI Semiconductor's current EBIT is NT$871 Mil. Overall, uPI Semiconductor has a GF Score™ of 83/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does uPI Semiconductor's EBIT compare to NVDA and AVGO?
uPI Semiconductor's EBIT of NT$871 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 uPI Semiconductor. uPI Semiconductor's current EBIT is NT$871 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is uPI Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, uPI Semiconductor (TPE:6719) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$221.85, compared to a current price of NT$266.00 — trading 19.9% above its estimated fair value. The current EBIT is NT$871 Mil. uPI Semiconductor's overall GF Score™ is 83/100 with 6 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 uPI Semiconductor (TPE:6719), the current EBIT is NT$871 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 uPI Semiconductor (TPE:6719) Overvalued in 2026?

Based on GuruFocus' analysis, uPI Semiconductor stock appears to be overvalued. The current stock price of NT$266.00 is trading 19.9% above its estimated GF Value™ of NT$221.85. GuruFocus considers uPI Semiconductor to be Modestly Overvalued.

Key valuation signals for TPE:6719:

  • EBIT: NT$871 Mil
  • GF Value™: NT$221.85 vs. price of NT$266.00 (19.9% above fair value)
  • GF Score™: 83/100 with 6 warning signs

No single metric tells the full story. See the TPE:6719 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


uPI Semiconductor Business Description

Address No.5, Taiyuan 1st Street, 9th Floor-1, Hsinchu County, Zhubei, TWN, 302
uPI Semiconductor Corp is a Taiwan-based company. The company is engaged in the design, researching, developing, and selling of various integrated circuits. The product categories offered by the company are in Power Management, Battery Management, MOSFET, Analog MISC and GaN Solution. The company operates in Taiwan, America, and Asia. Out of which Asia generates the majority of its revenue.
83GF Score

Get the complete analysis for TPE:6719

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

NT$266.00
Price
NT$221.85
GF Value