Leofoo Development Co (TPE:2705) EV-to-EBIT: 36.16 (As of Sep. 14, 2026)

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.

TPE:2705 Leofoo Development Co Ltd TPE:2705
70 GF Score
Price NT$15.35
GF Value NT$18.02
Valuation Modestly Undervalued
! 8 Warning Signs
View Full Analysis

What is Leofoo Development Co EV-to-EBIT?

Leofoo Development Co TPE:2705 -0.97% 70 EV-to-EBIT is 36.16 as of Sep. 14, 2026. GuruFocus rates TPE:2705 with a GF Score™ of 70/100 and a GF Value™ of NT$18.02 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 639 Travel & Leisure companies, Leofoo Development Co ranks worse than 86.23% on this metric.

EV-to-EBIT is calculated as Enterprise Value divided by its EBIT. As of today, Leofoo Development Co's Enterprise Value is NT$11,615 Mil. Leofoo Development Co's EBIT for the trailing twelve months (TTM) ended in Jun. 2026 was NT$321 Mil. Therefore, Leofoo Development Co's EV-to-EBIT for today is 36.16.

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

TPE:2705' s EV-to-EBIT Range Over the Past 10 Years
Min: -313.45   Med: -17.56   Max: 189.75
Current: 36.16

During the past 13 years, the highest EV-to-EBIT of Leofoo Development Co was 189.75. The lowest was -313.45. And the median was -17.56.

TPE:2705's EV-to-EBIT is ranked worse than
86.23% of 639 companies
in the Travel & Leisure industry
Industry Median: 13.74 vs TPE:2705: 36.16

Joel Greenblatt calls the inversion of this ratio Earnings Yield (Joel Greenblatt) %. Leofoo Development Co's Enterprise Value for the quarter that ended in Jun. 2026 was NT$11,749 Mil. Leofoo Development Co's EBIT for the trailing twelve months (TTM) ended in Jun. 2026 was NT$321 Mil. Leofoo Development Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Jun. 2026 was 2.73%.


Leofoo Development Co  (TPE:2705) 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) %.

Leofoo Development Co'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 )
=321.21/11748.6706
=2.73 %

Leofoo Development Co's Enterprise Value for the quarter that ended in Jun. 2026 was NT$11,749 Mil.
Leofoo Development Co'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$321 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.


Leofoo Development Co EV-to-EBIT Related Terms


Leofoo Development Co EV-to-EBIT Historical Data

* Premium members only.

The historical data trend for Leofoo Development 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.

Leofoo Development Co EV-to-EBIT Chart

Leofoo Development 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 -113.63 -82.87 116.52 41.18 33.93

Leofoo Development Co 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 45.97 57.46 33.93 34.05 36.58

TPE:2705 vs MAR, HLT, H: EV-to-EBIT Comparison

For the Lodging subindustry, Leofoo Development 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.


Leofoo Development Co EV-to-EBIT vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Leofoo Development Co's EV-to-EBIT distribution charts can be found below:

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


TPE:2705
70GF Score
Leofoo Development Co Ltd TPE:2705
EV-to-EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Leofoo Development Co EV-to-EBIT Calculation

Leofoo Development Co's EV-to-EBIT for today is calculated as:

EV-to-EBIT=Enterprise Value (Today)/EBIT (TTM)
=11614.752/321.21
=36.16

Leofoo Development Co's current Enterprise Value is NT$11,615 Mil.
Leofoo Development Co'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$321 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 36.16 mean?
Leofoo Development Co (TPE:2705) has a EV-to-EBIT of 36.16 as of Sep. 14, 2026. EV to EBIT ratio is the inverse of Joel Greenblatt's earnings yield definition. View historical data on Leofoo Development Co and its competitors. According to the industry distribution chart, Leofoo Development Co ranks #551 out of 639 companies in the Travel & Leisure industry, placing it in the top 86.2%.
Is Leofoo Development Co's EV-to-EBIT too high?
Leofoo Development Co's current EV-to-EBIT is 36.16. The Travel & Leisure industry median EV-to-EBIT is 13.74. Leofoo Development Co's value of 36.16 is 163.2% above this industry median. Based on the distribution chart, Leofoo Development Co ranks #551 out of 639 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Leofoo Development Co has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Leofoo Development Co's EV-to-EBIT compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Leofoo Development Co ranks #551 out of 639 companies for EV-to-EBIT. This places Leofoo Development Co in the lower half of its industry. The industry median EV-to-EBIT is 13.74. Leofoo Development Co's value of 36.16 is 163.2% above this benchmark. 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 Travel & Leisure company?
The median EV-to-EBIT among Travel & Leisure companies is 13.74, based on 639 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. Leofoo Development Co's current EV-to-EBIT of 36.16 is 163.2% above 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 Leofoo Development Co and its competitors. For the Travel & Leisure industry, the median EV-to-EBIT is 13.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leofoo Development Co's current EV-to-EBIT is 36.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leofoo Development Co stock overvalued right now?
Based on GuruFocus' analysis, Leofoo Development Co (TPE:2705) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$18.02, compared to a current price of NT$15.35 — trading 14.8% below its estimated fair value. The current EV-to-EBIT is 36.16 and 163.2% above the Travel & Leisure industry median of 13.74. Leofoo Development Co's overall GF Score™ is 70/100 with 8 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 Leofoo Development Co (TPE:2705), the current EV-to-EBIT is 36.16 as of Sep. 14, 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 Leofoo Development Co (TPE:2705) Overvalued in 2026?

Based on GuruFocus' analysis, Leofoo Development Co stock appears to be undervalued. The current stock price of NT$15.35 is trading 14.8% below its estimated GF Value™ of NT$18.02. GuruFocus considers Leofoo Development Co to be Modestly Undervalued.

Key valuation signals for TPE:2705:

  • EV-to-EBIT: 36.16
  • GF Value™: NT$18.02 vs. price of NT$15.35 (14.8% below fair value)
  • GF Score™: 70/100 with 8 warning signs
  • Industry Position: 163.2% above the Travel & Leisure median (#551 of 639)

No single metric tells the full story. See the TPE:2705 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Leofoo Development Co Business Description

Address No. 60, Gungtzgou, Renan Li, Hsinchu County, Hsinchu, TWN
Leofoo Development Co Ltd is engaged in operation of tourist hotels (Leofoo Courtyard and Leofoo Resort Guanshi), restaurants, boutiques, department stores, cinemas, land development and leasing, zoo, and amusement equipment rental. The group is divided into three reportable segments: Leofoo Village, Leofoo Hotel, and Leofoo Courtyard by Marriott. Leofoo Village is engaged in amusement park services, Leofoo Hotel is engaged in leasing services, and Leofoo Courtyard by Marriott is engaged in hotel services. The company operates in Taiwan only.
70GF Score

Get the complete analysis for TPE:2705

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

NT$15.35
Price
NT$18.02
GF Value