LINE Pay Taiwan (TPE:7722) EBIT: NT$714 Mil (TTM As of Dec. 2025)


TPE:7722 LINE Pay Taiwan Ltd TPE:7722
47 GF Score
Price NT$331.00
! 4 Warning Signs
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What is LINE Pay Taiwan EBIT?

LINE Pay Taiwan TPE:7722 +9.97% 47 EBIT is NT$714 Mil as of Dec. 2025. GuruFocus rates TPE:7722 with a GF Score™ of 47/100. The stock has 4 warning signs investors should review.

LINE Pay Taiwan's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was NT$132 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$714 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. LINE Pay Taiwan's annualized ROC % for the quarter that ended in Dec. 2025 was 3.02%. LINE Pay Taiwan's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 43.55%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. LINE Pay Taiwan's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 10.22%.

LINE Pay Taiwan  (TPE:7722) EBIT Explanation

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

LINE Pay Taiwan'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 )
=362.3 * ( 1 - 24.11% )/( (8844.549 + 9385.537)/ 2 )
=274.94947/9115.043
=3.02 %

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))
=19729.645 - 442.63 - ( 15625.998 - max(0, 7879.312 - 18321.778+15625.998))
=8844.549

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))
=20508.653 - 646.613 - ( 16327.917 - max(0, 8509.193 - 18985.696+16327.917))
=9385.537

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

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

LINE Pay Taiwan'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 )
=526.488/( ( (1175.35 + max(-7388.256, 0)) + (1242.234 + max(-7967.554, 0)) )/ 2 )
=526.488/( ( 1175.35 + 1242.234 )/ 2 )
=526.488/1208.792
=43.55 %

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)
=(341.602 + 0 + 40.653999999999) - (442.63 + 0 + 7327.882)
=-7388.256

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(375.121 + 0 + 54.032999999999) - (646.613 + 0 + 7750.095)
=-7967.554

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:

LINE Pay Taiwan's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=713.532/6978.670
=10.22 %

* 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.

LINE Pay Taiwan EBIT Related Terms

LINE Pay Taiwan EBIT Historical Data

* Premium members only.

The historical data trend for LINE Pay Taiwan'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.

LINE Pay Taiwan EBIT Chart

LINE Pay Taiwan Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial 119.12 542.22 617.35 877.66 713.53

LINE Pay Taiwan Quarterly Data
Dec19 Dec20 Dec21 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 215.59 210.93 125.70 245.28 131.62

TPE:7722 vs MSFT, ORCL, PLTR: EBIT Comparison

For the Software - Infrastructure subindustry, LINE Pay Taiwan'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.

LINE Pay Taiwan EV-to-EBIT vs Software Industry

For the Software industry and Technology sector, LINE Pay Taiwan's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where LINE Pay Taiwan's EV-to-EBIT falls into.


TPE:7722
47GF Score
LINE Pay Taiwan Ltd TPE:7722
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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LINE Pay Taiwan 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$714 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$714 Mil mean?
LINE Pay Taiwan (TPE:7722) has a EBIT of NT$714 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on LINE Pay Taiwan.
Is LINE Pay Taiwan's EBIT too high?
LINE Pay Taiwan's current EBIT is NT$714 Mil. Overall, LINE Pay Taiwan has a GF Score™ of 47/100, reflecting its overall financial health beyond just this single metric.
How does LINE Pay Taiwan's EBIT compare to MSFT and ORCL?
LINE Pay Taiwan's EBIT of NT$714 Mil can be compared against companies in the Software 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 Software company?
A good EBIT depends on the Software 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 LINE Pay Taiwan. LINE Pay Taiwan's current EBIT is NT$714 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LINE Pay Taiwan stock overvalued right now?
LINE Pay Taiwan (TPE:7722) has a current EBIT of NT$714 Mil. The current EBIT is NT$714 Mil. LINE Pay Taiwan's overall GF Score™ is 47/100 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 LINE Pay Taiwan (TPE:7722), the current EBIT is NT$714 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.

LINE Pay Taiwan Business Description

Address 18th Floor, No. 121, Jingmao 2nd Road, Zhongshan District, Nangang District, Taipei, TWN
LINE Pay Taiwan Ltd is mainly engaged in data processing services, electronic information supply services and the third-party payment services. The company's service includes Signing up to be a LINE Pay member is easy, Convenient and Secure payments, Brand New Payment Experience. The Group only has a single operating segment, which engages in payment business. The company has presence in Taiwan and Korea. The company generates majority of revenue from Taiwan.
47GF Score

Get the complete analysis for TPE:7722

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

NT$331.00
Price