Sky Light Holdings (FRA:27L) EBIT: €-4.43 Mil (TTM As of Dec. 2025)

What is Sky Light Holdings EBIT?

Sky Light Holdings FRA:27L +1.52% 27 EBIT is €-4.43 Mil as of Dec. 2025. GuruFocus rates FRA:27L with a GF Score™ of 27/100 and a GF Value™ of €0.08 (Possible Value Trap). The stock has 6 warning signs investors should review.

Sky Light Holdings's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was €-1.30 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was €-4.43 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Sky Light Holdings's annualized ROC % for the quarter that ended in Dec. 2025 was 11.34%. Sky Light Holdings's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -67.25%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Sky Light Holdings's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -8.03%.

Sky Light Holdings (FRA:27L) EBIT Explanation

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

Sky Light Holdings'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 )
=	1.556 * ( 1 - 0% )	/	( (11.481	+	15.951)	/ 2 )
=	1.556	/	13.716
=	11.34 %

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	))
=	28.309	-	15.973	-	( 7.173	-	max(0, 24.355	-	25.21	+	7.173	))
=	11.481

	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	))
=	30.9	-	12.516	-	( 7.352	-	max(0, 22.027	-	24.46	+	7.352	))
=	15.951

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:

Sky Light Holdings'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 )
=	-2.594	/	( ( (2.21 + max(-5.117, 0))	+	(5.504 + max(-3.071, 0)) )	/	2 )
=	-2.594	/	( ( 2.21	+	5.504 )	/	2 )
=	-2.594	/	3.857
=	-67.25 %

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)
=	(3.062	+	9.828	+	1.915)	-	(15.973	+	0	+	3.949)
=	-5.117

	Working Capital		(Q: Dec. 2025 )
=	(Accounts Receivable	+	Total Inventories	+	Other Current Assets)	-	(Accounts Payable & Accrued Expense	+	Defer. Rev.	+	Other Current Liabilities)
=	(3.896	+	8.367	+	0.648)	-	(12.516	+	0	+	3.466)
=	-3.071

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:

Sky Light Holdings's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %	=	EBIT (TTM)	/	Enterprise Value (Q: Dec. 2025 )
	=	-4.43	/	55.201
	=	-8.03 %

* 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.

Sky Light Holdings EBIT Related Terms

Sky Light Holdings EBIT Historical Data

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The historical data trend for Sky Light Holdings's EBIT can be seen below:

Sky Light Holdings EBIT Chart

Sky Light Holdings Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

EBIT

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-0.27

-3.73

-6.16

-7.98

-4.41

Sky Light Holdings 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															-0.44	-2.44	-5.46	-3.13	-1.30

FRA:27L vs ALLE, MSA, ADT: EBIT Comparison

For the Security & Protection Services subindustry, Sky Light Holdings'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.

Sky Light Holdings EV-to-EBIT vs Business Services Industry

For the Business Services industry and Industrials sector, Sky Light Holdings's EV-to-EBIT distribution charts can be found below:

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

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Sky Light Holdings Ltd FRA:27L

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

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Sky Light Holdings 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 €-4.43 Mil.

Frequently Asked Questions Learn more about EBIT →

What does a EBIT of €-4.43 Mil mean?

Sky Light Holdings (FRA:27L) has a EBIT of €-4.43 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Sky Light Holdings.

Is Sky Light Holdings' EBIT too high?

Sky Light Holdings' current EBIT is €-4.43 Mil. Overall, Sky Light Holdings has a GF Score™ of 27/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.

How does Sky Light Holdings' EBIT compare to ALLE and MSA?

Sky Light Holdings' EBIT of €-4.43 Mil can be compared against companies in the Business 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 Business Services company?

A good EBIT depends on the Business 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 Sky Light Holdings. Sky Light Holdings's current EBIT is €-4.43 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Sky Light Holdings stock overvalued right now?

Based on GuruFocus' analysis, Sky Light Holdings (FRA:27L) is currently considered Possible Value Trap. The stock's GF Value™ is €0.08, compared to a current price of €0.03 — trading 58.1% below its estimated fair value. The current EBIT is €-4.43 Mil. Sky Light Holdings' overall GF Score™ is 27/100 with 6 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 Sky Light Holdings (FRA:27L), the current EBIT is €-4.43 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 Sky Light Holdings (FRA:27L) Overvalued in 2026?

Based on GuruFocus' analysis, Sky Light Holdings stock appears to be undervalued. The current stock price of €0.03 is trading 58.1% below its estimated GF Value™ of €0.08. GuruFocus considers Sky Light Holdings to be Possible Value Trap.

Key valuation signals for FRA:27L:

EBIT: €-4.43 Mil
GF Value™: €0.08 vs. price of €0.03 (58.1% below fair value)
GF Score™: 27/100 with 6 warning signs

No single metric tells the full story. See the FRA:27L stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Sky Light Holdings Business Description

Industry Industrials Business Services

Comparable Companies HKSE:02885 HKSE:06663 HKSE:01850 HKSE:02086 HKSE:08379 HKSE:01162 HKSE:08051 HKSE:08315 OSTO:ASSA B TSE:9735 ALLE OSTO:SECU B XTAE:NXSN SZSE:002236 MSA ADT BCO BRC TSE:2331 OSTO:LOOMIS

Other Exchanges 03882:Hong Kong

Address Xinsha Road, Building No. 8, Antuoshan High-tech Industrial Park, Shajing, Bao’An, Shenzhen, CHN, 518104

Website http://www.sky-light.com.hk

Sky Light Holdings Ltd, along with its subsidiaries, is engaged in the manufacture and distribution of home surveillance cameras, digital imaging products, and other electronic products. It focuses on the sale, development, and manufacture of imaging products that comprise home surveillance cameras, action cameras, and related accessories and other digital imaging products and engages in the sale, and development of cameras under its own brands. It has one business segment: Manufacture and sales of camera products and related accessories business. Geographically, it operates in the European Union which is the key revenue driver, Mainland China, Australia, United States of America, and Hong kong, among others.

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

€0.03

Price

€0.08

GF Value

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