Universal Cement (TPE:1104) EV-to-EBIT: 7.75 (As of Sep. 02, 2026) — 21% Below Median

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TPE:1104 Universal Cement Corp TPE:1104
84 GF Score
Price NT$27.10
GF Value NT$28.63
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is Universal Cement EV-to-EBIT?

Universal Cement TPE:1104 +1.69% 84 EV-to-EBIT is 7.75 as of Sep. 02, 2026, which is 21% below its 10-year median of 9.76. GuruFocus rates TPE:1104 with a GF Score™ of 84/100 and a GF Value™ of NT$28.63 (Fairly Valued). The stock has 2 warning signs investors should review. Among 318 Building Materials companies, Universal Cement ranks better than 76.42% on this metric.

EV-to-EBIT is calculated as Enterprise Value divided by its EBIT. As of today, Universal Cement's Enterprise Value is NT$16,989 Mil. Universal Cement's EBIT for the trailing twelve months (TTM) ended in Jun. 2026 was NT$2,192 Mil. Therefore, Universal Cement's EV-to-EBIT for today is 7.75.

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

TPE:1104' s EV-to-EBIT Range Over the Past 10 Years
Min: 5.78   Med: 9.76   Max: 12.44
Current: 7.74

During the past 13 years, the highest EV-to-EBIT of Universal Cement was 12.44. The lowest was 5.78. And the median was 9.76.

TPE:1104's EV-to-EBIT is ranked better than
76.42% of 318 companies
in the Building Materials industry
Industry Median: 13.36 vs TPE:1104: 7.74

Joel Greenblatt calls the inversion of this ratio Earnings Yield (Joel Greenblatt) %. Universal Cement's Enterprise Value for the quarter that ended in Jun. 2026 was NT$16,783 Mil. Universal Cement's EBIT for the trailing twelve months (TTM) ended in Jun. 2026 was NT$2,192 Mil. Universal Cement's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Jun. 2026 was 13.06%.


Universal Cement  (TPE:1104) 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) %.

Universal Cement's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Jun. 2026 is calculated as:

Earnings Yield (Joel Greenblatt) % (Q: Jun. 2026 ) =EBIT / Enterprise Value (Q: Jun. 2026 )
=2192.492/16782.6006
=13.06 %

Universal Cement's Enterprise Value for the quarter that ended in Jun. 2026 was NT$16,783 Mil.
Universal Cement's EBIT for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$2,192 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.


Universal Cement EV-to-EBIT Related Terms


Universal Cement EV-to-EBIT Historical Data

* Premium members only.

The historical data trend for Universal Cement'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.

Universal Cement EV-to-EBIT Chart

Universal Cement 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 11.51 6.45 7.38 9.89 9.52

Universal Cement Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 9.61 10.50 9.52 9.14 7.65

TPE:1104 vs CRH, MLM, VMC: EV-to-EBIT Comparison

For the Building Materials subindustry, Universal Cement'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.


Universal Cement EV-to-EBIT vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Universal Cement's EV-to-EBIT distribution charts can be found below:

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


TPE:1104
84GF Score
Universal Cement Corp TPE:1104
EV-to-EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Universal Cement EV-to-EBIT Calculation

Universal Cement's EV-to-EBIT for today is calculated as:

EV-to-EBIT=Enterprise Value (Today)/EBIT (TTM)
=16988.600/2192.492
=7.75

Universal Cement's current Enterprise Value is NT$16,989 Mil.
Universal Cement's EBIT for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$2,192 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 7.75 mean?
Universal Cement (TPE:1104) has a EV-to-EBIT of 7.75 as of Sep. 02, 2026. EV to EBIT ratio is the inverse of Joel Greenblatt's earnings yield definition. View historical data on Universal Cement and its competitors. This is 21% below median its historical median of 9.76. Over the past decade, Universal Cement's EV-to-EBIT has ranged from 5.78 to 12.44. According to the industry distribution chart, Universal Cement ranks #75 out of 318 companies in the Building Materials industry, placing it in the top 23.6%.
Is Universal Cement's EV-to-EBIT too high?
Universal Cement's current EV-to-EBIT of 7.75 is 21% below median its 10-year median of 9.76. Over the past 10 years, this metric has ranged from a low of 5.78 to a high of 12.44. The Building Materials industry median EV-to-EBIT is 13.36. Universal Cement's value of 7.75 is 42% below this industry median. Based on the distribution chart, Universal Cement ranks #75 out of 318 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, Universal Cement has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Universal Cement's EV-to-EBIT compare to CRH and MLM?
According to the Building Materials industry distribution chart, Universal Cement ranks #75 out of 318 companies for EV-to-EBIT. This places Universal Cement in the top 24% of its industry — outperforming the majority of peers. The industry median EV-to-EBIT is 13.36. Universal Cement's value of 7.75 is 42% below this benchmark. Historically, Universal Cement's own EV-to-EBIT has ranged from 5.78 to 12.44 over the past decade. While the company's 10-year median is 9.76 vs. the industry median of 13.36, Universal Cement 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 Building Materials company?
The median EV-to-EBIT among Building Materials companies is 13.36, based on 318 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. Universal Cement's current EV-to-EBIT of 7.75 is 42% 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 Universal Cement and its competitors. For the Building Materials industry, the median EV-to-EBIT is 13.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Cement's current EV-to-EBIT is 7.75, which is 21% below median its own 10-year median of 9.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Cement stock overvalued right now?
Based on GuruFocus' analysis, Universal Cement (TPE:1104) is currently considered Fairly Valued. The stock's GF Value™ is NT$28.63, compared to a current price of NT$27.10 — trading 5.3% below its estimated fair value. The current EV-to-EBIT is 7.75, which is 21% below median its 10-year median of 9.76 and 42% below the Building Materials industry median of 13.36. Universal Cement's overall GF Score™ is 84/100 with 2 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 Universal Cement (TPE:1104), the current EV-to-EBIT is 7.75 as of Sep. 02, 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 Universal Cement (TPE:1104) Overvalued in 2026?

Based on GuruFocus' analysis, Universal Cement stock appears to be undervalued. The current stock price of NT$27.10 is trading 5.3% below its estimated GF Value™ of NT$28.63. GuruFocus considers Universal Cement to be Fairly Valued.

Key valuation signals for TPE:1104:

  • EV-to-EBIT: 7.75 (21% below median its 10-year median of 9.76)
  • GF Value™: NT$28.63 vs. price of NT$27.10 (5.3% below fair value)
  • GF Score™: 84/100 with 2 warning signs
  • Industry Position: 42% below the Building Materials median (#75 of 318)

No single metric tells the full story. See the TPE:1104 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Universal Cement Business Description

Address Nanking East Road, 10th Floor, No. 125, Section 2, Taipei, TWN, 104
Universal Cement Corporation is a Taiwan-based company predominantly engaged in manufacturing and selling cement and related construction materials. The company's reportable segments include Building materials and others. The majority of its revenue is generated from the building materials segment which is engaged in manufacturing and selling cement, concrete, and gypsum board. Geographically, key revenue for the company is derived from Taiwan.
84GF Score

Get the complete analysis for TPE:1104

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

NT$27.10
Price
NT$28.63
GF Value