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Top Material Co (XKRX:360070) EBIT : ₩-8,822 Mil (TTM As of Dec. 2024)


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What is Top Material Co EBIT?

Top Material Co's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2024 was ₩-11,423 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2024 was ₩-8,822 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Top Material Co's annualized ROC % for the quarter that ended in Dec. 2024 was -22.08%. Top Material Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2024 was -57.41%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Top Material Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2024 was -4.50%.

Top Material Co EBIT Historical Data

The historical data trend for Top Material 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.

* Premium members only.

Top Material Co EBIT Chart

Top Material Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
EBIT
Get a 7-Day Free Trial 655.55 4,718.50 12,315.75 21,177.89 -8,821.59

Top Material Co Quarterly Data
Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24
EBIT Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1,760.92 2,571.98 -2,829.40 2,858.37 -11,422.55

Competitive Comparison of Top Material Co's EBIT

For the Auto Parts subindustry, Top Material 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.

Top Material Co's EV-to-EBIT Distribution in the Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Top Material Co's EV-to-EBIT distribution charts can be found below:

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


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Top Material 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. 2024 adds up the quarterly data reported by the company within the most recent 12 months, which was ₩-8,822 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.

Top Material Co  (XKRX:360070) EBIT Explanation

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

Top Material Co's annualized ROC % for the quarter that ended in Dec. 2024 is calculated as:

ROC % (Q: Dec. 2024 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Sep. 2024 ) + Invested Capital (Q: Dec. 2024 ))/ count )
=-38457.608 * ( 1 - 16.11% )/( (144788.984 + 147380.277)/ 2 )
=-32262.0873512/146084.6305
=-22.08 %

where

Invested Capital(Q: Sep. 2024 )
=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))
=223573.796 - 26615.305 - ( 52169.507 - max(0, 35073.693 - 168907.156+52169.507))
=144788.984

Invested Capital(Q: Dec. 2024 )
=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))
=207449.926 - 25654.747 - ( 34414.902 - max(0, 30185.266 - 143261.621+34414.902))
=147380.277

Note: The Operating Income data used here is four times the quarterly (Dec. 2024) data.

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

Top Material Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2024 is calculated as:

ROC (Joel Greenblatt) %(Q: Dec. 2024 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Sep. 2024  Q: Dec. 2024
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=-45690.184/( ( (34303.299 + max(17997.752, 0)) + (41569.78 + max(65301.034, 0)) )/ 2 )
=-45690.184/( ( 52301.051 + 106870.814 )/ 2 )
=-45690.184/79585.9325
=-57.41 %

where Working Capital is:

Working Capital(Q: Sep. 2024 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(37824.694 + 1247.759 + 13652.891) - (26615.305 + 0 + 8112.287)
=17997.752

Working Capital(Q: Dec. 2024 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(85418.779 + 662.933 + 8982.588) - (25654.747 + 0 + 4108.519)
=65301.034

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Dec. 2024) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2024 )
=-8821.594/196248.839
=-4.50 %

* 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.

Top Material Co EBIT Related Terms

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Top Material Co Business Description

Industry
GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Vehicles & Parts » Top Material Co Ltd (XKRX:360070) » Definitions » EBIT
Comparable Companies
XKRX:000430 XKRX:043370 XKRX:118990 XKRX:005720 XKRX:009680 XKRX:107640 XKRX:004700 XKRX:092200 XKRX:007860 XKRX:126600 TSE:6902 TSE:5108 XPAR:ML SHSE:600660 XKRX:012330 GPC XTER:KBX XTER:CON SHSE:601689 APTV
Traded in Other Exchanges
N/A
Address
554-30, Deokpyeong ro, Hobeop-myeon, Gyeonggi-do, Icheon-si, KOR
Website
http://www.topbattery.co.kr
Top Material Co Ltd engages in developing and producing Li-ion batteries of the first generation. It uses A123systems to develop and produce Li iron phosphate(LFP) batteries and Samsung SDI to develop and produce Li-ion batteries. Its product offerings comprise LMNO materials, primer coating, and electrodes. It designs, manufactures, and provides equipment for the full line of pilot or Giga factories.

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