ION Electronic Materials Co (ROCO:6959) EPS (Diluted): NT$-2.70 (TTM As of Dec. 2025)

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.

ROCO:6959 ION Electronic Materials Co Ltd ROCO:6959
49 GF Score
Price NT$116.50
GF Value NT$88.86
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is ION Electronic Materials Co EPS (Diluted)?

ION Electronic Materials Co ROCO:6959 -3.32% 49 EPS (Diluted) is NT$-2.70 as of Dec. 2025. GuruFocus rates ROCO:6959 with a GF Score™ of 49/100 and a GF Value™ of NT$88.86 (Significantly Overvalued). The stock has 4 warning signs investors should review.

ION Electronic Materials Co's Earnings per Share (Diluted) for the six months ended in Dec. 2025 was NT$-1.16. Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-2.70.

ION Electronic Materials Co's EPS (Basic) for the six months ended in Dec. 2025 was NT$-1.16. Its EPS (Basic) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-2.70.

ION Electronic Materials Co's EPS without NRI for the six months ended in Dec. 2025 was NT$-0.71. Its EPS without NRI for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-2.26.

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.


ION Electronic Materials Co  (ROCO:6959) EPS (Diluted) 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.


ION Electronic Materials Co EPS (Diluted) Related Terms


ION Electronic Materials Co EPS (Diluted) Historical Data

* Premium members only.

The historical data trend for ION Electronic Materials Co's EPS (Diluted) 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.

ION Electronic Materials Co EPS (Diluted) Chart

ION Electronic Materials Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EPS (Diluted)
Get a 7-Day Free Trial 7.26 4.15 2.57 -1.25 -2.70

ION Electronic Materials Co Semi-Annual Data
Dec19 Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
EPS (Diluted) Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 0.96 -0.26 -0.99 -1.54 -1.16

ROCO:6959 vs LIN, SHW, ECL: EPS (Diluted) Comparison

For the Specialty Chemicals subindustry, ION Electronic Materials Co's PE Ratio, along with its competitors' market caps and PE Ratio 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.


ION Electronic Materials Co PE Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, ION Electronic Materials Co's PE Ratio distribution charts can be found below:

* The bar in red indicates where ION Electronic Materials Co's PE Ratio falls into.


ROCO:6959
49GF Score
ION Electronic Materials Co Ltd ROCO:6959
EPS (Diluted) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ION Electronic Materials Co EPS (Diluted) Calculation

EPS (Diluted) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Diluted EPS takes into account all of the outstanding dilutive securities that could potentially be exercised (such as stock options and convertible preferred stock) and shows how such an action would impact earnings per share.

ION Electronic Materials Co's Diluted EPS for the fiscal year that ended in Dec. 2025 is calculated as

Diluted EPS (A: Dec. 2025 ) = (Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(-95.745-0)/35.401
=-2.70

ION Electronic Materials Co's Diluted EPS for the quarter that ended in Dec. 2025 is calculated as

Diluted EPS (Q: Dec. 2025 )=(Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(-42.361-0)/36.247
=-1.17

EPS (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was NT$-2.70

* 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 (Diluted) →
What does a EPS (Diluted) of NT$-2.70 mean?
ION Electronic Materials Co (ROCO:6959) has a EPS (Diluted) of NT$-2.70 as of Dec. 2025. Earnings per share (diluted) equals net income divided by the diluted average shares outstanding. View historical data on ION Electronic Materials Co and its competitors.
Is ION Electronic Materials Co's EPS (Diluted) too high?
ION Electronic Materials Co's current EPS (Diluted) is NT$-2.70. Overall, ION Electronic Materials Co has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ION Electronic Materials Co's EPS (Diluted) compare to LIN and SHW?
ION Electronic Materials Co's EPS (Diluted) of NT$-2.70 can be compared against companies in the Chemicals industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS (Diluted) for a Chemicals company?
A good EPS (Diluted) depends on the Chemicals industry context. However, EPS (Diluted) 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 (Diluted) mean?
A high EPS (Diluted) can signal that a stock is expensive relative to its fundamentals. Earnings per share (diluted) equals net income divided by the diluted average shares outstanding. View historical data on ION Electronic Materials Co and its competitors. ION Electronic Materials Co's current EPS (Diluted) is NT$-2.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ION Electronic Materials Co stock overvalued right now?
Based on GuruFocus' analysis, ION Electronic Materials Co (ROCO:6959) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$88.86, compared to a current price of NT$116.50 — trading 31.1% above its estimated fair value. The current EPS (Diluted) is NT$-2.70. ION Electronic Materials Co's overall GF Score™ is 49/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS (Diluted) calculated?
EPS (Diluted) is calculated from a company's financial statements. For ION Electronic Materials Co (ROCO:6959), the current EPS (Diluted) is NT$-2.70 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 ION Electronic Materials Co (ROCO:6959) Overvalued in 2026?

Based on GuruFocus' analysis, ION Electronic Materials Co stock appears to be overvalued. The current stock price of NT$116.50 is trading 31.1% above its estimated GF Value™ of NT$88.86. GuruFocus considers ION Electronic Materials Co to be Significantly Overvalued.

Key valuation signals for ROCO:6959:

  • EPS (Diluted): NT$-2.70
  • GF Value™: NT$88.86 vs. price of NT$116.50 (31.1% above fair value)
  • GF Score™: 49/100 with 4 warning signs

No single metric tells the full story. See the ROCO:6959 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ION Electronic Materials Co Business Description

Address No. 195, Xiangxi Road, Hukou Township, Hsinchu, TWN, 303103
ION Electronic Materials Co Ltd focuses on special materials for the electronics industry and provides local services, With development capabilities and multi-national patents, it looks forward to contributing to Taiwan's technology industry. Its main products are advanced semiconductor materials. It has negative pressure steel cylinder production technology and localized production advantages. It has passed ISO 9001 certification and is a supplier partner of major semiconductor factories.
49GF Score

Get the complete analysis for ROCO:6959

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

NT$116.50
Price
NT$88.86
GF Value