BORAY (Bora Pharmaceuticals Co) EV-to-EBIT: 4.41 (As of Jul. 21, 2026) — 75% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BORAY Bora Pharmaceuticals Co Ltd BORAY
70 GF Score
Price $2.59
GF Value $4.84
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Bora Pharmaceuticals Co EV-to-EBIT?

Bora Pharmaceuticals Co BORAY 70 EV-to-EBIT is 4.41 as of Jul. 21, 2026, which is 75% below its 10-year median of 17.95. GuruFocus rates BORAY with a GF Score™ of 70/100 and a GF Value™ of $4.84 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 689 Drug Manufacturers companies, Bora Pharmaceuticals Co ranks better than 65.6% on this metric.

EV-to-EBIT is calculated as Enterprise Value divided by its EBIT. As of today, Bora Pharmaceuticals Co's Enterprise Value is $798.1 Mil. Bora Pharmaceuticals Co's EBIT for the trailing twelve months (TTM) ended in Dec. 2025 was $181.2 Mil. Therefore, Bora Pharmaceuticals Co's EV-to-EBIT for today is 4.41.

The historical rank and industry rank for Bora Pharmaceuticals Co's EV-to-EBIT or its related term are showing as below:

BORAY' s EV-to-EBIT Range Over the Past 10 Years
Min: 6.87   Med: 17.95   Max: 132.66
Current: 11.38

During the past 13 years, the highest EV-to-EBIT of Bora Pharmaceuticals Co was 132.66. The lowest was 6.87. And the median was 17.95.

BORAY's EV-to-EBIT is ranked better than
65.6% of 689 companies
in the Drug Manufacturers industry
Industry Median: 16 vs BORAY: 11.38

Joel Greenblatt calls the inversion of this ratio Earnings Yield (Joel Greenblatt) %. Bora Pharmaceuticals Co's Enterprise Value for the quarter that ended in Dec. 2025 was $0.0 Mil. Bora Pharmaceuticals Co's EBIT for the trailing twelve months (TTM) ended in Dec. 2025 was $181.2 Mil. Bora Pharmaceuticals Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was %.


Bora Pharmaceuticals Co  (OTCPK:BORAY) EV-to-EBIT Explanation

This is a more accurate valuation of companies' operation because it considers the debt and cash on its balance sheet, and non-operating items such as interest payment, tax, and one-time items are not included in the Operating Income.

Joel Greenblatt calls the inversion of this ratio Earnings Yield (Joel Greenblatt) %.

Bora Pharmaceuticals Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 is calculated as:

Earnings Yield (Joel Greenblatt) % (Q: Dec. 2025 ) =EBIT / Enterprise Value (Q: Dec. 2025 )
=181.166/0
= %

Bora Pharmaceuticals Co's Enterprise Value for the quarter that ended in Dec. 2025 was $0.0 Mil.
Bora Pharmaceuticals Co's 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 $181.2 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.


Bora Pharmaceuticals Co EV-to-EBIT Related Terms


Bora Pharmaceuticals Co EV-to-EBIT Historical Data

* Premium members only.

The historical data trend for Bora Pharmaceuticals Co's EV-to-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.

Bora Pharmaceuticals Co EV-to-EBIT Chart

Bora Pharmaceuticals Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EV-to-EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 12.90 18.37 16.27 16.22 13.39

Bora Pharmaceuticals Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
EV-to-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 16.22 10.80 15.03 18.32 13.39

BORAY vs : EV-to-EBIT Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Bora Pharmaceuticals 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.


Bora Pharmaceuticals Co EV-to-EBIT vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Bora Pharmaceuticals Co's EV-to-EBIT distribution charts can be found below:

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


BORAY
70GF Score
Bora Pharmaceuticals Co Ltd BORAY
EV-to-EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bora Pharmaceuticals Co EV-to-EBIT Calculation

Bora Pharmaceuticals Co's EV-to-EBIT for today is calculated as:

EV-to-EBIT=Enterprise Value (Today)/EBIT (TTM)
=798.081/181.166
=4.41

Bora Pharmaceuticals Co's current Enterprise Value is $798.1 Mil.
Bora Pharmaceuticals Co's 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 $181.2 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 EV-to-EBIT →
What does a EV-to-EBIT of 4.41 mean?
Bora Pharmaceuticals Co (BORAY) has a EV-to-EBIT of 4.41 as of Jul. 21, 2026. EV to EBIT ratio is the inverse of Joel Greenblatt's earnings yield definition. View historical data on Bora Pharmaceuticals Co and its competitors. This is 75% below median its historical median of 17.95. Over the past decade, Bora Pharmaceuticals Co's EV-to-EBIT has ranged from 6.87 to 132.66. According to the industry distribution chart, Bora Pharmaceuticals Co ranks #237 out of 689 companies in the Drug Manufacturers industry, placing it in the top 34.4%.
Is Bora Pharmaceuticals Co's EV-to-EBIT too high?
Bora Pharmaceuticals Co's current EV-to-EBIT of 4.41 is 75% below median its 10-year median of 17.95. Over the past 10 years, this metric has ranged from a low of 6.87 to a high of 132.66. The Drug Manufacturers industry median EV-to-EBIT is 16.00. Bora Pharmaceuticals Co's value of 4.41 is 72.4% below this industry median. Based on the distribution chart, Bora Pharmaceuticals Co ranks #237 out of 689 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, Bora Pharmaceuticals Co has a GF Score™ of 70/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bora Pharmaceuticals Co's EV-to-EBIT compare to ?
According to the Drug Manufacturers industry distribution chart, Bora Pharmaceuticals Co ranks #237 out of 689 companies for EV-to-EBIT. This puts Bora Pharmaceuticals Co in the upper half of its industry. The industry median EV-to-EBIT is 16.00. Bora Pharmaceuticals Co's value of 4.41 is 72.4% below this benchmark. Historically, Bora Pharmaceuticals Co's own EV-to-EBIT has ranged from 6.87 to 132.66 over the past decade. While the company's 10-year median is 17.95 vs. the industry median of 16.00, Bora Pharmaceuticals Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EV-to-EBIT for a Drug Manufacturers company?
The median EV-to-EBIT among Drug Manufacturers companies is 16.00, based on 689 companies in the industry. Companies in the top quartile (top 25%) have a EV-to-EBIT significantly above this median, while those in the bottom quartile fall well below. However, EV-to-EBIT should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Bora Pharmaceuticals Co's current EV-to-EBIT of 4.41 is 72.4% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high EV-to-EBIT mean?
A high EV-to-EBIT can signal that a stock is expensive relative to its fundamentals. EV to EBIT ratio is the inverse of Joel Greenblatt's earnings yield definition. View historical data on Bora Pharmaceuticals Co and its competitors. For the Drug Manufacturers industry, the median EV-to-EBIT is 16.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bora Pharmaceuticals Co's current EV-to-EBIT is 4.41, which is 75% below median its own 10-year median of 17.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bora Pharmaceuticals Co stock overvalued right now?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co (BORAY) is currently considered Significantly Undervalued. The stock's GF Value™ is $4.84, compared to a current price of $2.59 — trading 46.5% below its estimated fair value. The current EV-to-EBIT is 4.41, which is 75% below median its 10-year median of 17.95 and 72.4% below the Drug Manufacturers industry median of 16.00. Bora Pharmaceuticals Co's overall GF Score™ is 70/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EV-to-EBIT calculated?
EV-to-EBIT is calculated from a company's financial statements. For Bora Pharmaceuticals Co (BORAY), the current EV-to-EBIT is 4.41 as of Jul. 21, 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 Bora Pharmaceuticals Co (BORAY) Overvalued in 2026?

Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued. The current stock price of $2.59 is trading 46.5% below its estimated GF Value™ of $4.84. GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.

Key valuation signals for BORAY:

  • EV-to-EBIT: 4.41 (75% below median its 10-year median of 17.95)
  • GF Value™: $4.84 vs. price of $2.59 (46.5% below fair value)
  • GF Score™: 70/100 with 5 warning signs
  • Industry Position: 72.4% below the Drug Manufacturers median (#237 of 689)

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


Bora Pharmaceuticals Co Business Description

Comparable Companies
Other Exchanges 6472:Taiwan
Address No. 2, Aly. 36, Lane 26, Ruiguang Road, 6th Floor, Neihu District, Taipei, TWN, 114
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
70GF Score

Get the complete analysis for BORAY

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

$2.59
Price
$4.84
GF Value