Elite Material Co (TPE:2383) OCF Margin %: 8.17% (As of Mar. 2026) — 29% Below Median

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:2383 Elite Material Co Ltd TPE:2383
74 GF Score
Price NT$4,755.00
GF Value NT$1,410.83
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Elite Material Co OCF Margin %?

Elite Material Co TPE:2383 -6.67% 74 OCF Margin % is 8.17% as of Mar. 2026, which is 29% below its 10-year median of 11.53. GuruFocus rates TPE:2383 with a GF Score™ of 74/100 and a GF Value™ of NT$1,410.83 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 2,477 Hardware companies, Elite Material Co ranks better than 72.99% on this metric.

OCF Margin % is calculated as Cash Flow from Operations divided by its Revenue. Elite Material Co's Cash Flow from Operations for the three months ended in Mar. 2026 was NT$2,703 Mil. Elite Material Co's Revenue for the three months ended in Mar. 2026 was NT$33,067 Mil. Therefore, Elite Material Co's OCF Margin % for the quarter that ended in Mar. 2026 was 8.17%.

As of today, Elite Material Co's current OCF Yield % is 0.74%.

The historical rank and industry rank for Elite Material Co's OCF Margin % or its related term are showing as below:

TPE:2383' s OCF Margin % Range Over the Past 10 Years
Min: 7   Med: 11.53   Max: 19.39
Current: 11.86


During the past 13 years, the highest OCF Margin % of Elite Material Co was 19.39%. The lowest was 7.00%. And the median was 11.53%.

TPE:2383's OCF Margin % is ranked better than
72.99% of 2477 companies
in the Hardware industry
Industry Median: 5.26 vs TPE:2383: 11.86


Elite Material Co OCF Margin % Related Terms


Elite Material Co OCF Margin % Historical Data

* Premium members only.

The historical data trend for Elite Material Co's OCF Margin % 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 OCF Margin % Chart

Elite Material Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
OCF Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.45 19.39 7.00 11.28 12.70

Elite Material Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
OCF Margin % 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 9.89 5.26 9.15 25.44 8.17

TPE:2383 vs APH, GLW, TEL: OCF Margin % Comparison

For the Electronic Components subindustry, Elite Material Co's OCF Margin %, along with its competitors' market caps and OCF Margin % 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 Material Co OCF Margin % vs Hardware Industry

For the Hardware industry and Technology sector, Elite Material Co's OCF Margin % distribution charts can be found below:

* The bar in red indicates where Elite Material Co's OCF Margin % falls into.


TPE:2383
74GF Score
Elite Material Co Ltd TPE:2383
OCF Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Elite Material Co OCF Margin % Calculation

OCF Margin % is the ratio of Cash Flow from Operations divided by net sales or Revenue, usually presented in percent.

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

OCF Margin=Cash Flow from Operations (A: Dec. 2025 )/Revenue (A: Dec. 2025 )
=11967.828/94260.578
=12.70 %

Elite Material Co's OCF Margin for the quarter that ended in Mar. 2026 is calculated as

OCF Margin=Cash Flow from Operations (Q: Mar. 2026 )/Revenue (Q: Mar. 2026 )
=2703.047/33067.261
=8.17 %

* 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 OCF Margin % →
What does a OCF Margin % of 8.17% mean?
Elite Material Co (TPE:2383) has a OCF Margin % of 8.17% as of Mar. 2026. OCF Margin is the ratio of Cash Flow from Operations to Total Revenue. View historical data on Elite Material Co and its competitors. This is 29% below median its historical median of 11.53. Over the past decade, Elite Material Co's OCF Margin % has ranged from 7.00 to 19.39. According to the industry distribution chart, Elite Material Co ranks #669 out of 2477 companies in the Hardware industry, placing it in the top 27%.
Is Elite Material Co's OCF Margin % too high?
Elite Material Co's current OCF Margin % of 8.17% is 29% below median its 10-year median of 11.53. Over the past 10 years, this metric has ranged from a low of 7.00 to a high of 19.39. The Hardware industry median OCF Margin % is 5.26. Elite Material Co's value of 8.17% is 55.3% above this industry median. Based on the distribution chart, Elite Material Co ranks #669 out of 2477 companies in the Hardware industry, which is above the industry midpoint. Overall, Elite Material Co has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elite Material Co's OCF Margin % compare to APH and GLW?
According to the Hardware industry distribution chart, Elite Material Co ranks #669 out of 2477 companies for OCF Margin %. This puts Elite Material Co in the upper half of its industry. The industry median OCF Margin % is 5.26. Elite Material Co's value of 8.17% is 55.3% above this benchmark. Historically, Elite Material Co's own OCF Margin % has ranged from 7.00 to 19.39 over the past decade. While the company's 10-year median is 11.53 vs. the industry median of 5.26, Elite Material Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good OCF Margin % for a Hardware company?
The median OCF Margin % among Hardware companies is 5.26, based on 2,477 companies in the industry. Companies in the top quartile (top 25%) have a OCF Margin % significantly above this median, while those in the bottom quartile fall well below. However, OCF Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Elite Material Co's current OCF Margin % of 8.17% is 55.3% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high OCF Margin % mean?
A high OCF Margin % can signal that a stock is expensive relative to its fundamentals. OCF Margin is the ratio of Cash Flow from Operations to Total Revenue. View historical data on Elite Material Co and its competitors. For the Hardware industry, the median OCF Margin % is 5.26 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Elite Material Co's current OCF Margin % is 8.17%, which is 29% below median its own 10-year median of 11.53. 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$1,410.83, compared to a current price of NT$4,755.00 — trading 237% above its estimated fair value. The current OCF Margin % is 8.17%, which is 29% below median its 10-year median of 11.53 and 55.3% above the Hardware industry median of 5.26. Elite Material Co's overall GF Score™ is 74/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is OCF Margin % calculated?
OCF Margin % is calculated from a company's financial statements. For Elite Material Co (TPE:2383), the current OCF Margin % is 8.17% as of Mar. 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$4,755.00 is trading 237% above its estimated GF Value™ of NT$1,410.83. GuruFocus considers Elite Material Co to be Significantly Overvalued.

Key valuation signals for TPE:2383:

  • OCF Margin %: 8.17% (29% below median its 10-year median of 11.53)
  • GF Value™: NT$1,410.83 vs. price of NT$4,755.00 (237% above fair value)
  • GF Score™: 74/100 with 2 warning signs
  • Industry Position: 55.3% above the Hardware median (#669 of 2477)

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.
74GF Score

Get the complete analysis for TPE:2383

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

NT$4,755.00
Price
NT$1,410.83
GF Value