Elite Material Co (TPE:2383) Net Income: NT$22,915 Mil (TTM As of Jun. 2026)

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TPE:2383 Elite Material Co Ltd TPE:2383
79 GF Score
Price NT$5,490.00
GF Value NT$1,673.79
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Elite Material Co Net Income?

Elite Material Co TPE:2383 -0.18% 79 Net Income is NT$22,915 Mil as of Jun. 2026. GuruFocus rates TPE:2383 with a GF Score™ of 79/100 and a GF Value™ of NT$1,673.79 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax. Elite Material Co's Net Income for the three months ended in Jun. 2026 was NT$9,873 Mil. Its Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was NT$22,915 Mil.

Net Income is linked to the most popular Earnings per Share (Diluted) number. Elite Material Co's Earnings per Share (Diluted) for the three months ended in Jun. 2026 was NT$27.55.


Elite Material Co  (TPE:2383) Net Income Explanation

Net Income is the most widely cited number in reporting a company's profitability. It is linked to the most popular earnings-per-share (EPS) number through:

Elite Material Co's Earnings per Share (Diluted) (EPS) for the quarter that ended in Jun. 2026 is calculated as

* 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.

Although Net Income and Earnings-per-Share (EPS) are the most widely used parameter in measuring a company's profitability and valuation, it is the least reliable. The reason is that reported earnings can be manipulated easily by adjusting any numbers such as Depreciation, Depletion and Amotorization and non-recurring items.

EPS is most useful for companies that have:

A predictable business
Consistent accounting methods
And few restructurings

The dividend paid to preferred stocks needs to be subtracted from the total net income in the calculation of EPS because common stock holders are not entitled to that part of the net income.


Be Aware

Warren Buffett looks for consistency and upward long term trend. Because of share repurchase it is possible for net earnings trend to differ from EPS trend. He preferred Net Income over EPS. The companies with durable competitive advantage companies report higher % net earnings to total revenues.

Important: If a company is showing net earnings history greater than 20% on total revenues, it is probably benefiting from a long term competitive advantage.

If net earnings is less than 10%, likely to be in a highly competitive business.


Elite Material Co Net Income Related Terms


Elite Material Co Net Income Historical Data

* Premium members only.

The historical data trend for Elite Material Co's Net Income 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 Material Co Net Income Chart

Elite Material Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Income
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5,493.22 5,072.87 5,488.31 9,578.45 14,648.91

Elite Material Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Net Income 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 3,477.88 3,965.07 3,737.06 5,339.79 9,873.40
TPE:2383
79GF Score
Elite Material Co Ltd TPE:2383
Net Income is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Elite Material Co Net Income Calculation

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax.

Net Income
= Revenue - Cost of Goods Sold - Selling, General, & Admin. Expense - Research & Development - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= EBITDA - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Operating Income - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Pre-Tax Income - Tax Expense + Others

Elite Material Co's Net Income for the fiscal year that ended in Dec. 2025 is calculated as

Net Income(A: Dec. 2025 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=18876.136+-4231.248+0+4.0190000000002
=14,649

Elite Material Co's Net Income for the quarter that ended in Jun. 2026 is calculated as

Net Income(Q: Jun. 2026 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=12785.251+-2913.605+0+1.7519999999986
=9,873

Net Income 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$22,915 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 Net Income →
What does a Net Income of NT$22,915 Mil mean?
Elite Material Co (TPE:2383) has a Net Income of NT$22,915 Mil as of Jun. 2026. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on Elite Material Co and its competitors.
Is Elite Material Co's Net Income too high?
Elite Material Co's current Net Income is NT$22,915 Mil. Overall, Elite Material Co has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elite Material Co's Net Income compare to APH and GLW?
Elite Material Co's Net Income of NT$22,915 Mil can be compared against companies in the Hardware industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Income for a Hardware company?
A good Net Income depends on the Hardware industry context. However, Net Income 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 Net Income mean?
A high Net Income can signal that a stock is expensive relative to its fundamentals. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on Elite Material Co and its competitors. Elite Material Co's current Net Income is NT$22,915 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elite Material Co stock overvalued right now?
Based on GuruFocus' analysis, Elite Material Co (TPE:2383) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$1,673.79, compared to a current price of NT$5,490.00 — trading 228% above its estimated fair value. The current Net Income is NT$22,915 Mil. Elite Material Co's overall GF Score™ is 79/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Income calculated?
Net Income is calculated from a company's financial statements. For Elite Material Co (TPE:2383), the current Net Income is NT$22,915 Mil as of Jun. 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 Elite Material Co (TPE:2383) Overvalued in 2026?

Based on GuruFocus' analysis, Elite Material Co stock appears to be overvalued. The current stock price of NT$5,490.00 is trading 228% above its estimated GF Value™ of NT$1,673.79. GuruFocus considers Elite Material Co to be Significantly Overvalued.

Key valuation signals for TPE:2383:

  • Net Income: NT$22,915 Mil
  • GF Value™: NT$1,673.79 vs. price of NT$5,490.00 (228% above fair value)
  • GF Score™: 79/100 with 3 warning signs

No single metric tells the full story. See the TPE:2383 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Elite Material Co Business Description

Address No. 18, Datong 1st Road, Guanyin District, Taoyuan, TWN, 328
Elite Material Co Ltd is engaged in the manufacturing and selling of printed circuit boards, copper-clad laminates, electronic-industrial specialty chemicals, raw materials, work-in-progress, and finished goods of electronic components. The Group has three reportable segments: the domestic segment produces and sells various types of printed circuit board products, electronic-industrial specialty chemicals, and electronic components; the Foreign segment produces and sells prepreg for printed circuit boards and copper-clad laminates; and the Other segment includes investment and product exchange business. Geographically, it operates in Taiwan, China, and Other countries.
79GF Score

Get the complete analysis for TPE:2383

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

NT$5,490.00
Price
NT$1,673.79
GF Value