City Sports And Recreation PCL (BKK:CSR) EBIT: ฿71.5 Mil (TTM As of Mar. 2026)


BKK:CSR City Sports And Recreation PCL BKK:CSR
85 GF Score
Price ฿72.25
GF Value ฿81.55
Valuation Modestly Undervalued
! 2 Warning Signs
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What is City Sports And Recreation PCL EBIT?

City Sports And Recreation PCL BKK:CSR +0.70% 85 EBIT is ฿71.5 Mil as of Mar. 2026. GuruFocus rates BKK:CSR with a GF Score™ of 85/100 and a GF Value™ of ฿81.55 (Modestly Undervalued). The stock has 2 warning signs investors should review.

City Sports And Recreation PCL's earnings before interest and taxes (EBIT) for the three months ended in Mar. 2026 was ฿22.9 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was ฿71.5 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. City Sports And Recreation PCL's annualized ROC % for the quarter that ended in Mar. 2026 was 5.75%. City Sports And Recreation PCL's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 9.61%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. City Sports And Recreation PCL's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 5.45%.


City Sports And Recreation PCL  (BKK:CSR) EBIT Explanation

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

City Sports And Recreation PCL's annualized ROC % for the quarter that ended in Mar. 2026 is calculated as:

ROC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=91.728 * ( 1 - 19.54% )/( (1282.806 + 1285.897)/ 2 )
=73.8043488/1284.3515
=5.75 %

where

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))
=1401.377 - 20.046 - ( 117.558 - max(0, 24.101 - 122.626+117.558))
=1282.806

Invested Capital(Q: Mar. 2026 )
=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))
=1438.935 - 25.375 - ( 159.511 - max(0, 37.581 - 165.244+159.511))
=1285.897

Note: The Operating Income data used here is four times the quarterly (Mar. 2026) data.

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

City Sports And Recreation PCL's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 is calculated as:

ROC (Joel Greenblatt) %(Q: Mar. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Dec. 2025  Q: Mar. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=91.728/( ( (955.727 + max(-21.234, 0)) + (952.984 + max(-35.104, 0)) )/ 2 )
=91.728/( ( 955.727 + 952.984 )/ 2 )
=91.728/954.3555
=9.61 %

where Working Capital is:

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0.473 + 1.994 + 0.39999999999999) - (20.046 + 4.055 + 0)
=-21.234

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0.376 + 1.644 + 0.45699999999999) - (25.375 + 12.206 + 0)
=-35.104

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Mar. 2026) EBIT data.

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

City Sports And Recreation PCL's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Mar. 2026 )
=71.493/1311.364
=5.45 %

* 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.


City Sports And Recreation PCL EBIT Related Terms


City Sports And Recreation PCL EBIT Historical Data

* Premium members only.

The historical data trend for City Sports And Recreation PCL'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.

City Sports And Recreation PCL EBIT Chart

City Sports And Recreation PCL 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 18.68 38.38 55.22 66.37 69.66

City Sports And Recreation PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 21.10 8.73 17.64 22.19 22.93

BKK:CSR vs AS, HAS, LTH: EBIT Comparison

For the Leisure subindustry, City Sports And Recreation PCL'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.


City Sports And Recreation PCL EV-to-EBIT vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, City Sports And Recreation PCL's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where City Sports And Recreation PCL's EV-to-EBIT falls into.


BKK:CSR
85GF Score
City Sports And Recreation PCL BKK:CSR
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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City Sports And Recreation PCL 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ฿71.5 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 ฿71.5 Mil mean?
City Sports And Recreation PCL (BKK:CSR) has a EBIT of ฿71.5 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on City Sports And Recreation PCL.
Is City Sports And Recreation PCL's EBIT too high?
City Sports And Recreation PCL's current EBIT is ฿71.5 Mil. Overall, City Sports And Recreation PCL has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does City Sports And Recreation PCL's EBIT compare to AS and HAS?
City Sports And Recreation PCL's EBIT of ฿71.5 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good EBIT depends on the Travel & Leisure 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 City Sports And Recreation PCL. City Sports And Recreation PCL's current EBIT is ฿71.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City Sports And Recreation PCL stock overvalued right now?
Based on GuruFocus' analysis, City Sports And Recreation PCL (BKK:CSR) is currently considered Modestly Undervalued. The stock's GF Value™ is ฿81.55, compared to a current price of ฿72.25 — trading 11.4% below its estimated fair value. The current EBIT is ฿71.5 Mil. City Sports And Recreation PCL's overall GF Score™ is 85/100 with 2 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 City Sports And Recreation PCL (BKK:CSR), the current EBIT is ฿71.5 Mil 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 City Sports And Recreation PCL (BKK:CSR) Overvalued in 2026?

Based on GuruFocus' analysis, City Sports And Recreation PCL stock appears to be undervalued. The current stock price of ฿72.25 is trading 11.4% below its estimated GF Value™ of ฿81.55. GuruFocus considers City Sports And Recreation PCL to be Modestly Undervalued.

Key valuation signals for BKK:CSR:

  • EBIT: ฿71.5 Mil
  • GF Value™: ฿81.55 vs. price of ฿72.25 (11.4% below fair value)
  • GF Score™: 85/100 with 2 warning signs

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


City Sports And Recreation PCL Business Description

Address 22 Navatanee Road, Ramindra, Kannayao Subdistrict, Bangkok, THA, 10230
City Sports And Recreation PCL is a Thailand-based company engaged in the businesses of golf course, restaurants, and sports clubs. The company operates in four business segments. The Golf course segment has revenue from membership fees, the sale of goods and services relating to the golf course. The Restaurant segment has revenue from sales of foods and beverages. The Sports club segment has revenue from membership fees and services relating to sports clubs. A vast majority of the revenues are earned from the golf course segment.
85GF Score

Get the complete analysis for BKK:CSR

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

฿72.25
Price
฿81.55
GF Value