Eson Precision Ind Co (TPE:5243) Operating Income: NT$978 Mil (TTM As of Dec. 2025)

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TPE:5243 Eson Precision Ind Co Ltd TPE:5243
83 GF Score
Price NT$86.70
GF Value NT$63.12
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Eson Precision Ind Co Operating Income?

Eson Precision Ind Co TPE:5243 -3.24% 83 Operating Income is NT$978 Mil as of Dec. 2025. GuruFocus rates TPE:5243 with a GF Score™ of 83/100 and a GF Value™ of NT$63.12 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Eson Precision Ind Co's Operating Income for the three months ended in Dec. 2025 was NT$206 Mil. Its Operating Income for the trailing twelve months (TTM) ended in Dec. 2025 was NT$978 Mil.

Operating Margin % is calculated as Operating Income divided by its Revenue. Eson Precision Ind Co's Operating Income for the three months ended in Dec. 2025 was NT$206 Mil. Eson Precision Ind Co's Revenue for the three months ended in Dec. 2025 was NT$2,891 Mil. Therefore, Eson Precision Ind Co's Operating Margin % for the quarter that ended in Dec. 2025 was 7.13%.

Good Sign:

Eson Precision Ind Co Ltd operating margin is expanding. Margin expansion is usually a good sign.

Eson Precision Ind Co's 5-Year average Growth Rate for Operating Margin % was 3.70% per year.

Operating Income or EBIT is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Eson Precision Ind Co's annualized ROC % for the quarter that ended in Dec. 2025 was 10.47%. Eson Precision Ind Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 19.91%.


Eson Precision Ind Co  (TPE:5243) Operating Income Explanation

1. Operating Income or EBIT is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

Eson Precision Ind Co's annualized ROC % for the quarter that ended in Dec. 2025 is calculated as:

ROC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Sep. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=824.952 * ( 1 - 19.04% )/( (6258.774 + 6500.599)/ 2 )
=667.8811392/6379.6865
=10.47 %

where

Invested Capital(Q: Sep. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=12449.519 - 3235.179 - ( 4133.691 - max(0, 4319.809 - 7275.375+4133.691))
=6258.774

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=13695.553 - 3790.879 - ( 4574.093 - max(0, 5022.686 - 8426.761+4574.093))
=6500.599

Note: The Operating Income data used here is four times the quarterly (Dec. 2025) data.

2. Joel Greenblatt's definition of Return on Capital:

Eson Precision Ind Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 is calculated as:

ROC (Joel Greenblatt) %(Q: Dec. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Sep. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=928.732/( ( (4629.108 + max(-183.441, 0)) + (4701.643 + max(-129.347, 0)) )/ 2 )
=928.732/( ( 4629.108 + 4701.643 )/ 2 )
=928.732/4665.3755
=19.91 %

where Working Capital is:

Working Capital(Q: Sep. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1787.551 + 997.367 + 341.325) - (3235.179 + 0 + 74.505)
=-183.441

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1843.394 + 1343.537 + 631) - (3790.879 + 0 + 156.399)
=-129.347

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Dec. 2025) EBIT data.

3. Operating Income is also linked to Operating Margin %:

Eson Precision Ind Co's Operating Margin % for the quarter that ended in Dec. 2025 is calculated as:

Operating Margin %=Operating Income (Q: Dec. 2025 )/Revenue (Q: Dec. 2025 )
=206.238/2891.496
=7.13 %

* 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.

4. 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 Operating Income growth rate using Operating Income per share data.


Be Aware

Compared with a company's EBITDA margin, Operating Margin can be manipulated by adjusting the rate of depreciation, depletion and amortization (DDA).

If a company is facing competition, its Operating Margin may decline. Often the Operating Margin declines well before the company's revenue or even profit decline. Therefore, Operating Margin is a very important indicator of whether the company is facing problems.

For instance, by 2012, Nokia (NOK)'s problems were well known and its stock had lost more than 90% of its market value since 2007. But Nokia's Operating Margin had already been in decline since 2002, although its earnings per share were still rising. Investors who paid attention to Operating Margin would have avoided this huge loss. The same can be said for Research-in-Motion (RIMM).

Therefore, Operating Margin is a very important screening filter for GuruFocus. GuruFocus's Buffett-Munger screener requires that the profit margin is either consistent or expanding. The Model Portfolio of the Buffett-Munger screener has outperformed the market every year since inception in 2009.


Eson Precision Ind Co Operating Income Related Terms


Eson Precision Ind Co Operating Income Historical Data

* Premium members only.

The historical data trend for Eson Precision Ind Co's Operating 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.

Eson Precision Ind Co Operating Income Chart

Eson Precision Ind Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Operating Income
Get a 7-Day Free Trial Premium Member Only Premium Member Only 646.89 850.60 847.27 778.12 978.25

Eson Precision Ind Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Operating 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 169.29 235.19 240.98 295.84 206.24
TPE:5243
83GF Score
Eson Precision Ind Co Ltd TPE:5243
Operating Income is just one metric. See GF Score™, valuation, warning signs, and more.
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Eson Precision Ind Co Operating Income Calculation

Operating Income, is the profit a company earned through operations. All expenses, including cash expenses such as cost of goods sold (COGS), research & development, wages, and non-cash expenses, such as depreciation, depletion and amortization, have been deducted from the sales.

Operating Income 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$978 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 Operating Income →
What does a Operating Income of NT$978 Mil mean?
Eson Precision Ind Co (TPE:5243) has a Operating Income of NT$978 Mil as of Dec. 2025. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on Eson Precision Ind Co and its competitors.
Is Eson Precision Ind Co's Operating Income too high?
Eson Precision Ind Co's current Operating Income is NT$978 Mil. Overall, Eson Precision Ind Co has a GF Score™ of 83/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eson Precision Ind Co's Operating Income compare to APH and GLW?
Eson Precision Ind Co's Operating Income of NT$978 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 Operating Income for a Hardware company?
A good Operating Income depends on the Hardware industry context. However, Operating 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 Operating Income mean?
A high Operating Income can signal that a stock is expensive relative to its fundamentals. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on Eson Precision Ind Co and its competitors. Eson Precision Ind Co's current Operating Income is NT$978 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eson Precision Ind Co stock overvalued right now?
Based on GuruFocus' analysis, Eson Precision Ind Co (TPE:5243) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$63.12, compared to a current price of NT$86.70 — trading 37.4% above its estimated fair value. The current Operating Income is NT$978 Mil. Eson Precision Ind Co's overall GF Score™ is 83/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Operating Income calculated?
Operating Income is calculated from a company's financial statements. For Eson Precision Ind Co (TPE:5243), the current Operating Income is NT$978 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 Eson Precision Ind Co (TPE:5243) Overvalued in 2026?

Based on GuruFocus' analysis, Eson Precision Ind Co stock appears to be overvalued. The current stock price of NT$86.70 is trading 37.4% above its estimated GF Value™ of NT$63.12. GuruFocus considers Eson Precision Ind Co to be Significantly Overvalued.

Key valuation signals for TPE:5243:

  • Operating Income: NT$978 Mil
  • GF Value™: NT$63.12 vs. price of NT$86.70 (37.4% above fair value)
  • GF Score™: 83/100 with 2 warning signs

No single metric tells the full story. See the TPE:5243 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eson Precision Ind Co Business Description

Address Section. 4, Zhongyang Road, 12th Floor-3, No.2, Tucheng District, New Taipei, TWN, 236
Eson Precision Ind Co Ltd mainly designs, develops, manufactures, and sells molds, plastic, hardware products, and new types of electronic components and flat-panel displays. The company operates in the design, development, manufacture, and sales segments of products such as molds, plastics, and hardware goods as individual operating segments. The Group's revenue from continuing operations from its products and services is Automobile mechanical parts, Network communication mechanical parts, Mechanical components for consumer electronics, and Others. Geographically, it operates in China, Asia, the Americas, and other regions.
83GF Score

Get the complete analysis for TPE:5243

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

NT$86.70
Price
NT$63.12
GF Value