ELAN (FRA:25E) EBIT: €25.2 Mil (TTM As of Dec. 2025)


FRA:25E ELAN Corp FRA:25E
89 GF Score
Price €3.80
GF Value €5.85
! 3 Warning Signs
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What is ELAN EBIT?

ELAN FRA:25E 89 EBIT is €25.2 Mil as of Dec. 2025. GuruFocus rates FRA:25E with a GF Score™ of 89/100 and a GF Value™ of €5.85. The stock has 3 warning signs investors should review.

ELAN's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was €6.5 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was €25.2 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. ELAN's annualized ROC % for the quarter that ended in Dec. 2025 was 32.31%. ELAN's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 335.58%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. ELAN's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 11.58%.

ELAN  (FRA:25E) EBIT Explanation

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

ELAN'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 )
=26.964 * ( 1 - 33.19% )/( (61.749 + 49.766)/ 2 )
=18.0146484/55.7575
=32.31 %

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))
=137.826 - 46.49 - ( 29.587 - max(0, 55.141 - 94.009+29.587))
=61.749

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))
=144.029 - 56.768 - ( 37.495 - max(0, 60.549 - 101.523+37.495))
=49.766

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

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

ELAN'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 )
=25.992/( ( (7.832 + max(-3.87, 0)) + (7.659 + max(-6.548, 0)) )/ 2 )
=25.992/( ( 7.832 + 7.659 )/ 2 )
=25.992/7.7455
=335.58 %

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)
=(37.383 + 15.198 + -3.171) - (46.49 + 0 + 6.79)
=-3.87

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(38.487 + 16.246 + -3.267) - (56.768 + 0 + 1.246)
=-6.548

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:

ELAN's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=25.233/217.826
=11.58 %

* 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.

ELAN EBIT Related Terms

ELAN EBIT Historical Data

* Premium members only.

The historical data trend for ELAN'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.

ELAN EBIT Chart

ELAN 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 21.76 23.73 23.45 22.01 23.25

ELAN 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 7.38 5.27 5.71 6.50 7.76

FRA:25E vs HCA, THC, DVA: EBIT Comparison

For the Medical Care Facilities subindustry, ELAN'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.

ELAN EV-to-EBIT vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, ELAN's EV-to-EBIT distribution charts can be found below:

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


FRA:25E
89GF Score
ELAN Corp FRA:25E
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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ELAN 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 €25.2 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 €25.2 Mil mean?
ELAN (FRA:25E) has a EBIT of €25.2 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on ELAN.
Is ELAN's EBIT too high?
ELAN's current EBIT is €25.2 Mil. Overall, ELAN has a GF Score™ of 89/100, reflecting its overall financial health beyond just this single metric.
How does ELAN's EBIT compare to HCA and THC?
ELAN's EBIT of €25.2 Mil can be compared against companies in the Healthcare Providers & Services 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 Healthcare Providers & Services company?
A good EBIT depends on the Healthcare Providers & Services 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 ELAN. ELAN's current EBIT is €25.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ELAN stock overvalued right now?
ELAN (FRA:25E) has a current EBIT of €25.2 Mil. The stock's GF Value™ is €5.85, compared to a current price of €3.80 — trading 35% below its estimated fair value. The current EBIT is €25.2 Mil. ELAN's overall GF Score™ is 89/100 with 3 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 ELAN (FRA:25E), the current EBIT is €25.2 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 ELAN (FRA:25E) Overvalued in 2026?

Based on GuruFocus' analysis, ELAN stock appears to be undervalued. The current stock price of €3.80 is trading 35% below its estimated GF Value™ of €5.85.

Key valuation signals for FRA:25E:

  • EBIT: €25.2 Mil
  • GF Value™: €5.85 vs. price of €3.80 (35% below fair value)
  • GF Score™: 89/100 with 3 warning signs

No single metric tells the full story. See the FRA:25E stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

ELAN Business Description

Other Exchanges 6099:Japan
Address 15-12 Degawa-cho, Nagano Prefecture, Matsumoto, JPN, 390-0826
ELAN Corp operates in the medical industry. The company provides the CS (Care Support) Set service, which combines the rental of clothing and towels, laundry services, and the provision of daily living goods. The service is offered to individuals in hospitals and nursing care facilities, including nursing homes and other care facilities. The CS Set allows users to access clothing, towels, and daily necessities through a combined rental and supply service.
89GF Score

Get the complete analysis for FRA:25E

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

€3.80
Price
€5.85
GF Value