Elite Advanced Laser (TPE:3450) Net Income: NT$718 Mil (TTM As of Jun. 2026)

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TPE:3450 Elite Advanced Laser Corp TPE:3450
76 GF Score
Price NT$602.00
GF Value NT$287.66
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Elite Advanced Laser Net Income?

Elite Advanced Laser TPE:3450 -3.68% 76 Net Income is NT$718 Mil as of Jun. 2026. GuruFocus rates TPE:3450 with a GF Score™ of 76/100 and a GF Value™ of NT$287.66 (Significantly Overvalued). The stock has 8 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 Advanced Laser's Net Income for the three months ended in Jun. 2026 was NT$305 Mil. Its Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was NT$718 Mil.

Net Income is linked to the most popular Earnings per Share (Diluted) number. Elite Advanced Laser's Earnings per Share (Diluted) for the three months ended in Jun. 2026 was NT$2.09.


Elite Advanced Laser  (TPE:3450) 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 Advanced Laser'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 Advanced Laser Net Income Related Terms


Elite Advanced Laser Net Income Historical Data

* Premium members only.

The historical data trend for Elite Advanced Laser'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 Advanced Laser Net Income Chart

Elite Advanced Laser 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 371.05 191.82 -76.16 556.43 729.80

Elite Advanced Laser 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 77.18 88.85 223.17 100.38 305.17
TPE:3450
76GF Score
Elite Advanced Laser Corp TPE:3450
Net Income is just one metric. See GF Score™, valuation, warning signs, and more.
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Elite Advanced Laser 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 Advanced Laser'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
=1664.238+-431.096+0+-503.339
=730

Elite Advanced Laser'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
=659.355+-158.843+0+-195.34
=305

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$718 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$718 Mil mean?
Elite Advanced Laser (TPE:3450) has a Net Income of NT$718 Mil as of Jun. 2026. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on Elite Advanced Laser and its competitors.
Is Elite Advanced Laser's Net Income too high?
Elite Advanced Laser's current Net Income is NT$718 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 Net Income compare to LRCX and AMAT?
Elite Advanced Laser's Net Income of NT$718 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 Net Income for a Semiconductors company?
A good Net Income depends on the Semiconductors 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 Advanced Laser and its competitors. Elite Advanced Laser's current Net Income is NT$718 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$287.66, compared to a current price of NT$602.00 — trading 109.3% above its estimated fair value. The current Net Income is NT$718 Mil. Elite Advanced Laser's overall GF Score™ is 76/100 with 8 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 Advanced Laser (TPE:3450), the current Net Income is NT$718 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 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$602.00 is trading 109.3% above its estimated GF Value™ of NT$287.66. GuruFocus considers Elite Advanced Laser to be Significantly Overvalued.

Key valuation signals for TPE:3450:

  • Net Income: NT$718 Mil
  • GF Value™: NT$287.66 vs. price of NT$602.00 (109.3% above fair value)
  • GF Score™: 76/100 with 8 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

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

NT$602.00
Price
NT$287.66
GF Value