LINE Pay Taiwan (TPE:7722) Operating Income: NT$589 Mil (TTM As of Dec. 2025)

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TPE:7722 LINE Pay Taiwan Ltd TPE:7722
46 GF Score
Price NT$272.50
! 4 Warning Signs
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What is LINE Pay Taiwan Operating Income?

LINE Pay Taiwan TPE:7722 +1.30% 46 Operating Income is NT$589 Mil as of Dec. 2025. GuruFocus rates TPE:7722 with a GF Score™ of 46/100. The stock has 4 warning signs investors should review.

LINE Pay Taiwan's Operating Income for the three months ended in Dec. 2025 was NT$91 Mil. Its Operating Income for the trailing twelve months (TTM) ended in Dec. 2025 was NT$589 Mil.

Operating Margin % is calculated as Operating Income divided by its Revenue. LINE Pay Taiwan's Operating Income for the three months ended in Dec. 2025 was NT$91 Mil. LINE Pay Taiwan's Revenue for the three months ended in Dec. 2025 was NT$2,178 Mil. Therefore, LINE Pay Taiwan's Operating Margin % for the quarter that ended in Dec. 2025 was 4.16%.

LINE Pay Taiwan's 5-Year average Growth Rate for Operating Margin % was 0.00% per year.

Operating Income or EBIT is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. LINE Pay Taiwan's annualized ROC % for the quarter that ended in Dec. 2025 was 3.02%. LINE Pay Taiwan's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 43.55%.

LINE Pay Taiwan  (TPE:7722) Operating Income Explanation

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

LINE Pay Taiwan'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 )
=362.3 * ( 1 - 24.11% )/( (8844.549 + 9385.537)/ 2 )
=274.94947/9115.043
=3.02 %

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))
=19729.645 - 442.63 - ( 15625.998 - max(0, 7879.312 - 18321.778+15625.998))
=8844.549

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))
=20508.653 - 646.613 - ( 16327.917 - max(0, 8509.193 - 18985.696+16327.917))
=9385.537

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

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

LINE Pay Taiwan'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 )
=526.488/( ( (1175.35 + max(-7388.256, 0)) + (1242.234 + max(-7967.554, 0)) )/ 2 )
=526.488/( ( 1175.35 + 1242.234 )/ 2 )
=526.488/1208.792
=43.55 %

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)
=(341.602 + 0 + 40.653999999999) - (442.63 + 0 + 7327.882)
=-7388.256

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(375.121 + 0 + 54.032999999999) - (646.613 + 0 + 7750.095)
=-7967.554

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 %:

LINE Pay Taiwan'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 )
=90.575/2178.278
=4.16 %

* 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.

LINE Pay Taiwan Operating Income Related Terms

LINE Pay Taiwan Operating Income Historical Data

* Premium members only.

The historical data trend for LINE Pay Taiwan'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.

LINE Pay Taiwan Operating Income Chart

LINE Pay Taiwan Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Operating Income
Get a 7-Day Free Trial 117.18 518.50 554.66 741.22 588.97

LINE Pay Taiwan Quarterly Data
Dec19 Dec20 Dec21 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 158.39 166.49 160.74 171.16 90.58
TPE:7722
46GF Score
LINE Pay Taiwan Ltd TPE:7722
Operating Income is just one metric. See GF Score™, valuation, warning signs, and more.
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LINE Pay Taiwan 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$589 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$589 Mil mean?
LINE Pay Taiwan (TPE:7722) has a Operating Income of NT$589 Mil as of Dec. 2025. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on LINE Pay Taiwan and its competitors.
Is LINE Pay Taiwan's Operating Income too high?
LINE Pay Taiwan's current Operating Income is NT$589 Mil. Overall, LINE Pay Taiwan has a GF Score™ of 46/100, reflecting its overall financial health beyond just this single metric.
How does LINE Pay Taiwan's Operating Income compare to MSFT and ORCL?
LINE Pay Taiwan's Operating Income of NT$589 Mil can be compared against companies in the Software 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 Software company?
A good Operating Income depends on the Software 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 LINE Pay Taiwan and its competitors. LINE Pay Taiwan's current Operating Income is NT$589 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LINE Pay Taiwan stock overvalued right now?
LINE Pay Taiwan (TPE:7722) has a current Operating Income of NT$589 Mil. The current Operating Income is NT$589 Mil. LINE Pay Taiwan's overall GF Score™ is 46/100 with 4 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 LINE Pay Taiwan (TPE:7722), the current Operating Income is NT$589 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.

LINE Pay Taiwan Business Description

Address 18th Floor, No. 121, Jingmao 2nd Road, Zhongshan District, Nangang District, Taipei, TWN
LINE Pay Taiwan Ltd is mainly engaged in data processing services, electronic information supply services and the third-party payment services. The company's service includes Signing up to be a LINE Pay member is easy, Convenient and Secure payments, Brand New Payment Experience. The Group only has a single operating segment, which engages in payment business. The company has presence in Taiwan and Korea. The company generates majority of revenue from Taiwan.
46GF Score

Get the complete analysis for TPE:7722

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

NT$272.50
Price