Elite Material Co (TPE:2383) Effective Interest Rate on Debt %: 2.39% (As of Mar. 2026)

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TPE:2383 Elite Material Co Ltd TPE:2383
77 GF Score
Price NT$4,100.00
GF Value NT$1,427.06
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Elite Material Co Effective Interest Rate on Debt %?

Elite Material Co TPE:2383 -7.03% 77 Effective Interest Rate on Debt % is 2.39% as of Mar. 2026. GuruFocus rates TPE:2383 with a GF Score™ of 77/100 and a GF Value™ of NT$1,427.06 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Effective Interest Rate on Debt % is the usage rate that a borrower actually pays on a debt. It is calculated as the positive value of Interest Expense divided by its average total debt. Total debt equals to Long-Term Debt & Capital Lease Obligation plus Short-Term Debt & Capital Lease Obligation. Elite Material Co's annualized positive value of Interest Expense for the quarter that ended in Mar. 2026 was NT$541 Mil. Elite Material Co's average total debt for the quarter that ended in Mar. 2026 was NT$22,646 Mil. Therefore, Elite Material Co's annualized Effective Interest Rate on Debt % for the quarter that ended in Mar. 2026 was 2.39%.


Elite Material Co  (TPE:2383) Effective Interest Rate on Debt % Explanation

Effective Interest Rate on Debt % measures the usage rate that a borrower actually pays on a debt.


Elite Material Co Effective Interest Rate on Debt % Related Terms


Elite Material Co Effective Interest Rate on Debt % Historical Data

* Premium members only.

The historical data trend for Elite Material Co's Effective Interest Rate on Debt % 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.

Elite Material Co Effective Interest Rate on Debt % Chart

Elite Material Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Effective Interest Rate on Debt %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.69 2.67 3.17 3.34 2.55

Elite Material Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Effective Interest Rate on Debt % 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 2.24 2.30 2.53 2.62 2.39

TPE:2383 vs APH, GLW, TEL: Effective Interest Rate on Debt % Comparison

For the Electronic Components subindustry, Elite Material Co's Effective Interest Rate on Debt %, along with its competitors' market caps and Effective Interest Rate on Debt % 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.


Elite Material Co Effective Interest Rate on Debt % vs Hardware Industry

For the Hardware industry and Technology sector, Elite Material Co's Effective Interest Rate on Debt % distribution charts can be found below:

* The bar in red indicates where Elite Material Co's Effective Interest Rate on Debt % falls into.


TPE:2383
77GF Score
Elite Material Co Ltd TPE:2383
Effective Interest Rate on Debt % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Elite Material Co Effective Interest Rate on Debt % Calculation

Elite Material Co's annualized Effective Interest Rate on Debt % for the fiscal year that ended in Dec. 2025 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (A: Dec. 2024 )+Total Debt  (A: Dec. 2025 ))/ count )
=-1  *  -475.878/( (17231.376+20110.638)/ 2 )
=-1  *  -475.878/18671.007
=2.55 %

where

Total Debt  (A: Dec. 2024 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=9406.914 + 7824.462
=17231.376

Total Debt  (A: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=8806.646 + 11303.992
=20110.638

Elite Material Co's annualized Effective Interest Rate on Debt % for the quarter that ended in Mar. 2026 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (Q: Dec. 2025 )+Total Debt  (Q: Mar. 2026 ))/ count )
=-1  *  -540.952/( (20110.638+25182.083)/ 2 )
=-1  *  -540.952/22646.3605
=2.39 %

where

Total Debt  (Q: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=8806.646 + 11303.992
=20110.638

Total Debt  (Q: Mar. 2026 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=11556.592 + 13625.491
=25182.083

* 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.

In the calculation of annual Effective Interest Rate on Debt %, the Interest Expense of the last fiscal year and the average total debt over the fiscal year are used. In calculating the quarterly data, the Interest Expense data used here is four times the quarterly (Mar. 2026) interest expense data. Effective Interest Rate on Debt % is displayed in the 30-year financial page.

What does a Effective Interest Rate on Debt % of 2.39% mean?
Elite Material Co (TPE:2383) has a Effective Interest Rate on Debt % of 2.39% as of Mar. 2026. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on Elite Material Co and its competitors.
Is Elite Material Co's Effective Interest Rate on Debt % too high?
Elite Material Co's current Effective Interest Rate on Debt % is 2.39%. Overall, Elite Material Co has a GF Score™ of 77/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elite Material Co's Effective Interest Rate on Debt % compare to APH and GLW?
Elite Material Co's Effective Interest Rate on Debt % of 2.39% can be compared against companies in the Hardware industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Effective Interest Rate on Debt % for a Hardware company?
A good Effective Interest Rate on Debt % depends on the Hardware industry context. However, Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % mean?
A high Effective Interest Rate on Debt % can signal that a stock is expensive relative to its fundamentals. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on Elite Material Co and its competitors. Elite Material Co's current Effective Interest Rate on Debt % is 2.39%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elite Material Co stock overvalued right now?
Based on GuruFocus' analysis, Elite Material Co (TPE:2383) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$1,427.06, compared to a current price of NT$4,100.00 — trading 187.3% above its estimated fair value. The current Effective Interest Rate on Debt % is 2.39%. Elite Material Co's overall GF Score™ is 77/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Effective Interest Rate on Debt % calculated?
Effective Interest Rate on Debt % is calculated from a company's financial statements. For Elite Material Co (TPE:2383), the current Effective Interest Rate on Debt % is 2.39% as of Mar. 2026. 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 Elite Material Co (TPE:2383) Overvalued in 2026?

Based on GuruFocus' analysis, Elite Material Co stock appears to be overvalued. The current stock price of NT$4,100.00 is trading 187.3% above its estimated GF Value™ of NT$1,427.06. GuruFocus considers Elite Material Co to be Significantly Overvalued.

Key valuation signals for TPE:2383:

  • Effective Interest Rate on Debt %: 2.39%
  • GF Value™: NT$1,427.06 vs. price of NT$4,100.00 (187.3% above fair value)
  • GF Score™: 77/100 with 2 warning signs

No single metric tells the full story. See the TPE:2383 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Elite Material Co Business Description

Address No. 18, Datong 1st Road, Guanyin District, Taoyuan, TWN, 328
Elite Material Co Ltd is engaged in the manufacturing and selling of printed circuit boards, copper-clad laminates, electronic-industrial specialty chemicals, raw materials, work-in-progress, and finished goods of electronic components. The Group has three reportable segments: the domestic segment produces and sells various types of printed circuit board products, electronic-industrial specialty chemicals, and electronic components; the Foreign segment produces and sells prepreg for printed circuit boards and copper-clad laminates; and the Other segment includes investment and product exchange business. Geographically, it operates in Taiwan, China, and Other countries.
77GF Score

Get the complete analysis for TPE:2383

Effective Interest Rate on Debt % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$4,100.00
Price
NT$1,427.06
GF Value