CBUMY (China National Building Material Co) EBIT: $835 Mil (TTM As of Dec. 2025)

What is China National Building Material Co EBIT?

China National Building Material Co CBUMY 67 EBIT is $835 Mil as of Dec. 2025. GuruFocus rates CBUMY with a GF Score™ of 67/100 and a GF Value™ of $22.07 (Significantly Overvalued). The stock has 9 warning signs investors should review.

China National Building Material Co's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was $-761 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was $835 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. China National Building Material Co's annualized ROC % for the quarter that ended in Dec. 2025 was -5.40%. China National Building Material Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -9.72%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. China National Building Material Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 2.15%.

China National Building Material Co (OTCPK:CBUMY) EBIT Explanation

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

China National Building Material 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 )
=	-3507.16 * ( 1 - 0% )	/	( (66497.969	+	63504.504)	/ 2 )
=	-3507.16	/	65001.2365
=	-5.40 %

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	))
=	71416.178	-	9370.122	-	( 5113.731	-	max(0, 26676.906	-	22224.993	+	5113.731	))
=	66497.969

	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	))
=	69505.695	-	12831.843	-	( 4308.341	-	max(0, 27343.742	-	20513.09	+	4308.341	))
=	63504.504

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

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

China National Building Material 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 )
=	-3045.1	/	( ( (28855.831 + max(-4269.432, 0))	+	(32342.309 + max(1452.251, 0)) )	/	2 )
=	-3045.1	/	( ( 28855.831	+	33794.56 )	/	2 )
=	-3045.1	/	31325.1955
=	-9.72 %

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)
=	(7784.841	+	3111.629	+	2340.741)	-	(9370.122	+	0	+	8136.521)
=	-4269.432

	Working Capital		(Q: Dec. 2025 )
=	(Accounts Receivable	+	Total Inventories	+	Other Current Assets)	-	(Accounts Payable & Accrued Expense	+	Defer. Rev.	+	Other Current Liabilities)
=	(12849.145	+	2563.32	+	459.919)	-	(12831.843	+	0	+	1588.29)
=	1452.251

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

China National Building Material Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %	=	EBIT (TTM)	/	Enterprise Value (Q: Dec. 2025 )
	=	835.351	/	38924.937
	=	2.15 %

* 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.

China National Building Material Co EBIT Related Terms

China National Building Material Co EBIT Historical Data

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The historical data trend for China National Building Material Co's EBIT can be seen below:

China National Building Material Co EBIT Chart

China National Building Material Co Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

EBIT

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6,570.10

3,557.56

2,586.28

2,023.18

864.43

China National Building Material Co Quarterly Data
	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25
EBIT	Get a 7-Day Free Trial															1,051.07	225.32	847.72	523.59	-761.28

CBUMY vs CRH, VMC, MLM: EBIT Comparison

For the Building Materials subindustry, China National Building Material Co'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.

China National Building Material Co EV-to-EBIT vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, China National Building Material Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where China National Building Material Co's EV-to-EBIT falls into.

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67GF Score

China National Building Material Co Ltd CBUMY

EBIT is just one metric. See GF Score™, valuation, warning signs, and more.

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China National Building Material Co 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 quarterly data reported by the company within the most recent 12 months, which was $835 Mil.

Frequently Asked Questions Learn more about EBIT →

What does a EBIT of $835 Mil mean?

China National Building Material Co (CBUMY) has a EBIT of $835 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on China National Building Material Co.

Is China National Building Material Co's EBIT too high?

China National Building Material Co's current EBIT is $835 Mil. Overall, China National Building Material Co has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.

How does China National Building Material Co's EBIT compare to CRH and VMC?

China National Building Material Co's EBIT of $835 Mil can be compared against companies in the Building Materials 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 Building Materials company?

A good EBIT depends on the Building Materials 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 China National Building Material Co. China National Building Material Co's current EBIT is $835 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is China National Building Material Co stock overvalued right now?

Based on GuruFocus' analysis, China National Building Material Co (CBUMY) is currently considered Significantly Overvalued. The stock's GF Value™ is $22.07, compared to a current price of $32.81 — trading 48.7% above its estimated fair value. The current EBIT is $835 Mil. China National Building Material Co's overall GF Score™ is 67/100 with 9 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 China National Building Material Co (CBUMY), the current EBIT is $835 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 China National Building Material Co (CBUMY) Overvalued in 2026?

Based on GuruFocus' analysis, China National Building Material Co stock appears to be overvalued. The current stock price of $32.81 is trading 48.7% above its estimated GF Value™ of $22.07. GuruFocus considers China National Building Material Co to be Significantly Overvalued.

Key valuation signals for CBUMY:

EBIT: $835 Mil
GF Value™: $22.07 vs. price of $32.81 (48.7% above fair value)
GF Score™: 67/100 with 9 warning signs

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

China National Building Material Co Business Description

Industry Basic Materials Building Materials

Comparable Companies HKSE:00868 HKSE:02009 HKSE:02233 HKSE:01313 HKSE:00695 HKSE:00691 HKSE:02450 HKSE:02560 HKSE:03300 HKSE:01118 CRH XSWX:HOLN XTER:HEI VMC BOM:532538 MLM XSWX:AMRZ SHSE:600176 NSE:GRASIM MEX:CEMEXCPO

Other Exchanges CBUMF:USA 03323:Hong Kong D1Y:Germany

Address No. 17 Fuxing Road, 21st Floor, Tower 2 (Building B), Guohai Plaza, Haidian District, Beijing, CHN, 100036

Website https://www.cnbmltd.cn

China National Building Material Co Ltd. is a state-owned building material holding company. It has three reportable segments: Basic building materials segment, New materials segment, and Engineering technology service segment. The company's majority of revenue is from the Basic building materials segment. Geographically, the company operates in the PRC, Asia, Europe, the Middle East, Africa, the Americas, and other regions, with the maximum revenue from the PRC and Africa.

67GF Score

Get the complete analysis for CBUMY

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

$32.81

Price

$22.07

GF Value

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