Elite Advanced Laser (TPE:3450) EPS without NRI: NT$4.95 (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.

TPE:3450 Elite Advanced Laser Corp TPE:3450
76 GF Score
Price NT$432.00
GF Value NT$249.49
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Elite Advanced Laser EPS without NRI?

Elite Advanced Laser TPE:3450 -10.00% 76 EPS without NRI is NT$4.95 as of Dec. 2025. GuruFocus rates TPE:3450 with a GF Score™ of 76/100 and a GF Value™ of NT$249.49 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 756 Semiconductors companies, Elite Advanced Laser ranks better than 89.81% on this metric.

Elite Advanced Laser's earnings per share without non-recurring items for the three months ended in Dec. 2025 was NT$1.50. Its earnings per share without non-recurring items for the trailing twelve months (TTM) ended in Dec. 2025 was NT$4.95.

During the past 12 months, Elite Advanced Laser's average earnings per share (NRI) Growth Rate was 28.70% per year. During the past 3 years, the average earnings per share (NRI) Growth Rate was 51.00% per year. During the past 10 years, the average earnings per share (NRI) Growth Rate was 0.00% 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 Earnings per share without Non-Recurring Items (NRI) data.

The historical rank and industry rank for Elite Advanced Laser's EPS without NRI or its related term are showing as below:

TPE:3450' s 3-Year EPS without NRI Growth Rate Range Over the Past 10 Years
Min: -40.7   Med: 8.3   Max: 70.4
Current: 51

During the past 13 years, Elite Advanced Laser's highest 3-Year average Earnings Per Share (NRI) Growth Rate was 70.40% per year. The lowest was -40.70% per year. And the median was 8.30% per year.

TPE:3450's 3-Year EPS without NRI Growth Rate is ranked better than
89.81% of 756 companies
in the Semiconductors industry
Industry Median: -4.15 vs TPE:3450: 51.00

Elite Advanced Laser's EPS (Diluted) for the three months ended in Dec. 2025 was NT$1.52. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$4.99.

Elite Advanced Laser's EPS (Basic) for the three months ended in Dec. 2025 was NT$1.53. Its EPS (Basic) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$5.01.


Elite Advanced Laser  (TPE:3450) EPS without NRI Explanation

EPS without NRI removes onetime and unusual items from EPS, to provide investors with a more accurate measure of the company’s true earnings. The earnings are adjusted for items that are irregular or unusual in nature, and/or are non-recurring. This is calculated using Net Income (Continuing Operations) plus/minus any tax affected unusual Items and Goodwill Impairments/Write Offs. This can be used to fairly measure a company's profitability.


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.


Elite Advanced Laser EPS without NRI Related Terms


Elite Advanced Laser EPS without NRI Historical Data

* Premium members only.

The historical data trend for Elite Advanced Laser's EPS without NRI 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.

Elite Advanced Laser EPS without NRI Chart

Elite Advanced Laser Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EPS without NRI
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.55 1.44 -0.53 3.85 4.95

Elite Advanced Laser Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
EPS without NRI 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 2.04 2.32 0.51 0.63 1.50

TPE:3450 vs AMAT, LRCX, KLAC: EPS without NRI Comparison

For the Semiconductor Equipment & Materials subindustry, Elite Advanced Laser's PE Ratio without NRI, along with its competitors' market caps and PE Ratio without NRI 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.


Elite Advanced Laser PE Ratio without NRI vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Elite Advanced Laser's PE Ratio without NRI distribution charts can be found below:

* The bar in red indicates where Elite Advanced Laser's PE Ratio without NRI falls into.


TPE:3450
76GF Score
Elite Advanced Laser Corp TPE:3450
EPS without NRI is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Elite Advanced Laser EPS without NRI Calculation

Earnings Per Share (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.

Earnings Per Share without Non-Recurring Items is the amount of earnings without non-recurring items per outstanding share of the company's stock.

EPS without NRI 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$4.95

* 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 without NRI →
What does a EPS without NRI of NT$4.95 mean?
Elite Advanced Laser (TPE:3450) has a EPS without NRI of NT$4.95 as of Dec. 2025. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on Elite Advanced Laser and its competitors. According to the industry distribution chart, Elite Advanced Laser ranks #77 out of 756 companies in the Semiconductors industry, placing it in the top 10.2%.
Is Elite Advanced Laser's EPS without NRI too high?
Elite Advanced Laser's current EPS without NRI is NT$4.95. Based on the distribution chart, Elite Advanced Laser ranks #77 out of 756 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Elite Advanced Laser has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elite Advanced Laser's EPS without NRI compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Elite Advanced Laser ranks #77 out of 756 companies for EPS without NRI. This places Elite Advanced Laser in the top 10% of its industry — outperforming the majority of peers. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS without NRI for a Semiconductors company?
A good EPS without NRI depends on the Semiconductors industry context. However, EPS without NRI 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 without NRI mean?
A high EPS without NRI can signal that a stock is expensive relative to its fundamentals. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on Elite Advanced Laser and its competitors. Elite Advanced Laser's current EPS without NRI is NT$4.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elite Advanced Laser stock overvalued right now?
Based on GuruFocus' analysis, Elite Advanced Laser (TPE:3450) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$249.49, compared to a current price of NT$432.00 — trading 73.2% above its estimated fair value. The current EPS without NRI is NT$4.95. Elite Advanced Laser's overall GF Score™ is 76/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS without NRI calculated?
EPS without NRI is calculated from a company's financial statements. For Elite Advanced Laser (TPE:3450), the current EPS without NRI is NT$4.95 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 Elite Advanced Laser (TPE:3450) Overvalued in 2026?

Based on GuruFocus' analysis, Elite Advanced Laser stock appears to be overvalued. The current stock price of NT$432.00 is trading 73.2% above its estimated GF Value™ of NT$249.49. GuruFocus considers Elite Advanced Laser to be Significantly Overvalued.

Key valuation signals for TPE:3450:

  • EPS without NRI: NT$4.95
  • GF Value™: NT$249.49 vs. price of NT$432.00 (73.2% above fair value)
  • GF Score™: 76/100 with 3 warning signs

No single metric tells the full story. See the TPE:3450 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Elite Advanced Laser Business Description

Address 10th Floor, 35 Qiao\'an Street, Zhonghe District, New Taipei City, TWN, 235026
Elite Advanced Laser Corp is engaged in optical information and optical communication products. The reportable segments of the company are the Optoelectronics industry, the Semiconductor segment, and the Silicon Photonics segment. The company generates the majority of its revenue from the Semiconductor segment.
76GF Score

Get the complete analysis for TPE:3450

EPS without NRI is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$432.00
Price
NT$249.49
GF Value