Elite Advanced Laser (TPE:3450) Interest Expense: NT$-22 Mil (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$476.00
GF Value NT$248.88
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Elite Advanced Laser Interest Expense?

Elite Advanced Laser TPE:3450 -7.57% 76 Interest Expense is NT$-22 Mil as of Dec. 2025. GuruFocus rates TPE:3450 with a GF Score™ of 76/100 and a GF Value™ of NT$248.88 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Interest Expense is the amount reported by a company or individual as an expense for borrowed money. Elite Advanced Laser's interest expense for the three months ended in Dec. 2025 was NT$ -8 Mil. Its interest expense for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-22 Mil.

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income(EBIT) by its Interest Expense. Elite Advanced Laser's Operating Income for the three months ended in Dec. 2025 was NT$ 327 Mil. Elite Advanced Laser's Interest Expense for the three months ended in Dec. 2025 was NT$ -8 Mil. Elite Advanced Laser's Interest Coverage for the quarter that ended in Dec. 2025 was 42.85. The higher the ratio, the stronger the company's financial strength is. Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.


Elite Advanced Laser  (TPE:3450) Interest Expense Explanation

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense. The higher, the better.

Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.

Elite Advanced Laser's Interest Expense for the three months ended in Dec. 2025 was NT$-8 Mil. Its Operating Income for the three months ended in Dec. 2025 was NT$327 Mil. And its Long-Term Debt & Capital Lease Obligation for the three months ended in Dec. 2025 was NT$890 Mil.

Elite Advanced Laser's Interest Coverage for the quarter that ended in Dec. 2025 is calculated as

Interest Coverage=-1* Operating Income (Q: Dec. 2025 )/Interest Expense (Q: Dec. 2025 )
=-1*326.995/-7.632
=42.85

* 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.

The higher the ratio, the stronger the company's financial strength is.

Good Sign:

Ben Graham prefers companies' interest coverage to be at least 5. Elite Advanced Laser Corp has enough cash to cover all of its debt. Its financial situation is stable.


Elite Advanced Laser Interest Expense Historical Data

* Premium members only.

The historical data trend for Elite Advanced Laser's Interest Expense 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 Interest Expense Chart

Elite Advanced Laser Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Interest Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only -4.25 -8.04 -7.68 -6.30 -21.55

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
Interest Expense 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 -1.90 -3.14 -4.34 -6.44 -7.63
TPE:3450
76GF Score
Elite Advanced Laser Corp TPE:3450
Interest Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Elite Advanced Laser Interest Expense Calculation

Interest Expense is the amount reported by a company or individual as an expense for borrowed money.

Interest Expense 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$-22 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 Interest Expense →
What does a Interest Expense of NT$-22 Mil mean?
Elite Advanced Laser (TPE:3450) has a Interest Expense of NT$-22 Mil as of Dec. 2025. Interest Expense is the amount a company pays on its long-term debt. View historical data on Elite Advanced Laser and its competitors.
Is Elite Advanced Laser's Interest Expense too high?
Elite Advanced Laser's current Interest Expense is NT$-22 Mil. Overall, Elite Advanced Laser has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elite Advanced Laser's Interest Expense compare to AMAT and LRCX?
Elite Advanced Laser's Interest Expense of NT$-22 Mil can be compared against companies in the Semiconductors industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Interest Expense for a Semiconductors company?
A good Interest Expense depends on the Semiconductors industry context. However, Interest Expense 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 Interest Expense mean?
A high Interest Expense can signal that a stock is expensive relative to its fundamentals. Interest Expense is the amount a company pays on its long-term debt. View historical data on Elite Advanced Laser and its competitors. Elite Advanced Laser's current Interest Expense is NT$-22 Mil. 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$248.88, compared to a current price of NT$476.00 — trading 91.3% above its estimated fair value. The current Interest Expense is NT$-22 Mil. 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 Interest Expense calculated?
Interest Expense is calculated from a company's financial statements. For Elite Advanced Laser (TPE:3450), the current Interest Expense is NT$-22 Mil 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$476.00 is trading 91.3% above its estimated GF Value™ of NT$248.88. GuruFocus considers Elite Advanced Laser to be Significantly Overvalued.

Key valuation signals for TPE:3450:

  • Interest Expense: NT$-22 Mil
  • GF Value™: NT$248.88 vs. price of NT$476.00 (91.3% 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

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

NT$476.00
Price
NT$248.88
GF Value