Central Reinsurance (TPE:2851) EPS (Basic): NT$3.65 (TTM As of Dec. 2025)

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TPE:2851 Central Reinsurance Corp TPE:2851
77 GF Score
Price NT$37.65
GF Value NT$28.70
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Central Reinsurance EPS (Basic)?

Central Reinsurance TPE:2851 -1.05% 77 EPS (Basic) is NT$3.65 as of Dec. 2025. GuruFocus rates TPE:2851 with a GF Score™ of 77/100 and a GF Value™ of NT$28.70 (Significantly Overvalued). The stock has 5 warning signs investors should review.

Central Reinsurance's basic earnings per share (Basic EPS) for the three months ended in Dec. 2025 was NT$1.66. Its basic earnings per share (Basic EPS) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$3.65.

Central Reinsurance's EPS (Diluted) for the three months ended in Dec. 2025 was NT$1.66. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$3.65.

Central Reinsurance's EPS without NRI for the three months ended in Dec. 2025 was NT$1.66. Its EPS without NRIearnings per share without non-recurring items for the trailing twelve months (TTM) ended in Dec. 2025 was 3.65.

During the past 12 months, Central Reinsurance's average EPS without NRIGrowth Rate was 16.60% per year. During the past 3 years, the average EPS without NRI Growth Rate was 107.40% per year. During the past 5 years, the average EPS without NRI Growth Rate was 10.30% per year. During the past 10 years, the average EPS without NRI Growth Rate was 6.80% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the EPS without NRI Growth Rate using EPS without NRI data.

During the past 13 years, Central Reinsurance's highest 3-Year average EPS without NRI Growth Rate was 107.40% per year. The lowest was -39.10% per year. And the median was 3.50% per year.

Central Reinsurance  (TPE:2851) EPS (Basic) Explanation

EPS is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.

Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.

Central Reinsurance EPS (Basic) Related Terms

Central Reinsurance EPS (Basic) Historical Data

* Premium members only.

The historical data trend for Central Reinsurance's EPS (Basic) 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.

Central Reinsurance EPS (Basic) Chart

Central Reinsurance Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EPS (Basic)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.50 0.41 2.61 3.14 3.66

Central Reinsurance Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
EPS (Basic) 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 0.51 0.78 0.23 0.98 1.66
TPE:2851
77GF Score
Central Reinsurance Corp TPE:2851
EPS (Basic) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Central Reinsurance EPS (Basic) Calculation

EPS (Basic) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Basic earnings per share (EPS) do not factor in the dilutive effects on convertible securities.

Central Reinsurance's Basic EPS for the fiscal year that ended in Dec. 2025 is calculated as

Basic EPS (A: Dec. 2025 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(2932.619-0)/800.389
=3.66

Central Reinsurance's Basic EPS for the quarter that ended in Dec. 2025 is calculated as

Basic EPS (Q: Dec. 2025 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(1333.384-0)/802.703
=1.66

EPS (Basic) 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 NT$3.65

* 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 EPS (Basic) →
What does a EPS (Basic) of NT$3.65 mean?
Central Reinsurance (TPE:2851) has a EPS (Basic) of NT$3.65 as of Dec. 2025. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Central Reinsurance and its competitors.
Is Central Reinsurance's EPS (Basic) too high?
Central Reinsurance's current EPS (Basic) is NT$3.65. Overall, Central Reinsurance has a GF Score™ of 77/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Central Reinsurance's EPS (Basic) compare to RGA and EG?
Central Reinsurance's EPS (Basic) of NT$3.65 can be compared against companies in the Insurance industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS (Basic) for an Insurance company?
A good EPS (Basic) depends on the Insurance industry context. However, EPS (Basic) 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 EPS (Basic) mean?
A high EPS (Basic) can signal that a stock is expensive relative to its fundamentals. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Central Reinsurance and its competitors. Central Reinsurance's current EPS (Basic) is NT$3.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Central Reinsurance stock overvalued right now?
Based on GuruFocus' analysis, Central Reinsurance (TPE:2851) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$28.70, compared to a current price of NT$37.65 — trading 31.2% above its estimated fair value. The current EPS (Basic) is NT$3.65. Central Reinsurance's overall GF Score™ is 77/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS (Basic) calculated?
EPS (Basic) is calculated from a company's financial statements. For Central Reinsurance (TPE:2851), the current EPS (Basic) is NT$3.65 as of Dec. 2025. 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 Central Reinsurance (TPE:2851) Overvalued in 2026?

Based on GuruFocus' analysis, Central Reinsurance stock appears to be overvalued. The current stock price of NT$37.65 is trading 31.2% above its estimated GF Value™ of NT$28.70. GuruFocus considers Central Reinsurance to be Significantly Overvalued.

Key valuation signals for TPE:2851:

  • EPS (Basic): NT$3.65
  • GF Value™: NT$28.70 vs. price of NT$37.65 (31.2% above fair value)
  • GF Score™: 77/100 with 5 warning signs

No single metric tells the full story. See the TPE:2851 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Central Reinsurance Business Description

Address Section 2, Nanjing East Road, 12th Floor, No. 53, Zhongshan District, Taipei, TWN, 10457
Central Reinsurance Corp is an insurance company providing a range of property and life inward and outward reinsurance services. Central Reinsurance offers reinsurance protection on non-life insurance businesses, including fire, marine and aviation, casualty, motor, engineering, and residential earthquake insurance; and life insurance business including life, personal accident, and health insurance. The main source of revenue for the company is premiums and commission income.
77GF Score

Get the complete analysis for TPE:2851

EPS (Basic) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$37.65
Price
NT$28.70
GF Value