Quality and Reliability (ATH:QUAL) EBIT: €1.75 Mil (TTM As of Dec. 2025)

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ATH:QUAL Quality and Reliability SA ATH:QUAL
77 GF Score
Price €1.30
GF Value €2.06
Valuation Possible Value Trap
! 7 Warning Signs
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What is Quality and Reliability EBIT?

Quality and Reliability ATH:QUAL -0.31% 77 EBIT is €1.75 Mil as of Dec. 2025. GuruFocus rates ATH:QUAL with a GF Score™ of 77/100 and a GF Value™ of €2.06 (Possible Value Trap). The stock has 7 warning signs investors should review.

Quality and Reliability's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was €0.37 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was €1.75 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Quality and Reliability's annualized ROC % for the quarter that ended in Dec. 2025 was 5.04%. Quality and Reliability's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 42.27%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Quality and Reliability's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 3.45%.

Quality and Reliability  (ATH:QUAL) EBIT Explanation

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

Quality and Reliability'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: Jun. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=0.874 * ( 1 - 0% )/( (12.412 + 22.241)/ 2 )
=0.874/17.3265
=5.04 %

where

Invested Capital(Q: Jun. 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))
=18.881 - 3.886 - ( 2.985 - max(0, 10.782 - 13.365+2.985))
=12.412

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))
=31.192 - 7.493 - ( 6.217 - max(0, 20.648 - 22.106+6.217))
=22.241

Note: The Operating Income data used here is two times the semi-annual (Dec. 2025) data.

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

Quality and Reliability'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: Jun. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=0.734/( ( (1.053 + max(-1.709, 0)) + (2.42 + max(-7.092, 0)) )/ 2 )
=0.734/( ( 1.053 + 2.42 )/ 2 )
=0.734/1.7365
=42.27 %

where Working Capital is:

Working Capital(Q: Jun. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(3.066 + 0.909 + 0.646) - (3.886 + 0 + 2.444)
=-1.709

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(3.985 + 0.84 + 0.952) - (7.493 + 0 + 5.376)
=-7.092

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Dec. 2025) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

Quality and Reliability's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=1.748/50.602
=3.45 %

* 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.

Quality and Reliability EBIT Related Terms

Quality and Reliability EBIT Historical Data

* Premium members only.

The historical data trend for Quality and Reliability's EBIT 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.

Quality and Reliability EBIT Chart

Quality and Reliability Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.29 0.26 0.89 1.35 1.75

Quality and Reliability Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
EBIT 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 0.74 0.28 1.07 1.38 0.37

ATH:QUAL vs QH, SHOP, UBER: EBIT Comparison

For the Software - Application subindustry, Quality and Reliability's EV-to-EBIT, along with its competitors' market caps and EV-to-EBIT 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.

Quality and Reliability EV-to-EBIT vs Software Industry

For the Software industry and Technology sector, Quality and Reliability's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Quality and Reliability's EV-to-EBIT falls into.


ATH:QUAL
77GF Score
Quality and Reliability SA ATH:QUAL
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Quality and Reliability EBIT Calculation

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was €1.75 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 EBIT →
What does a EBIT of €1.75 Mil mean?
Quality and Reliability (ATH:QUAL) has a EBIT of €1.75 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Quality and Reliability.
Is Quality and Reliability's EBIT too high?
Quality and Reliability's current EBIT is €1.75 Mil. Overall, Quality and Reliability has a GF Score™ of 77/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Quality and Reliability's EBIT compare to QH and SHOP?
Quality and Reliability's EBIT of €1.75 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 EBIT for a Software company?
A good EBIT depends on the Software industry context. However, EBIT 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 EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Quality and Reliability. Quality and Reliability's current EBIT is €1.75 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Quality and Reliability stock overvalued right now?
Based on GuruFocus' analysis, Quality and Reliability (ATH:QUAL) is currently considered Possible Value Trap. The stock's GF Value™ is €2.06, compared to a current price of €1.30 — trading 36.7% below its estimated fair value. The current EBIT is €1.75 Mil. Quality and Reliability's overall GF Score™ is 77/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EBIT calculated?
EBIT is calculated from a company's financial statements. For Quality and Reliability (ATH:QUAL), the current EBIT is €1.75 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 Quality and Reliability (ATH:QUAL) Overvalued in 2026?

Based on GuruFocus' analysis, Quality and Reliability stock appears to be undervalued. The current stock price of €1.30 is trading 36.7% below its estimated GF Value™ of €2.06. GuruFocus considers Quality and Reliability to be Possible Value Trap.

Key valuation signals for ATH:QUAL:

  • EBIT: €1.75 Mil
  • GF Value™: €2.06 vs. price of €1.30 (36.7% below fair value)
  • GF Score™: 77/100 with 7 warning signs

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

Quality and Reliability Business Description

Address 11B Konitsis Street, Marousi, GRC, 15125
Quality and Reliability SA is engaged in software development and in the provision of integration services for information systems. The company delivers complex Integrated Information Systems for large and mid-size enterprises in the public and private sectors, cutting-edge technology solutions for Financial Institutions, Enterprise web Portals, white label e-Bookstore platforms & label e-commerce solutions, cross-platform Mobile Applications and multi-platform eBook interactive educational authoring tools.
77GF Score

Get the complete analysis for ATH:QUAL

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

€1.30
Price
€2.06
GF Value