Przedsiebiorstwo Komunalne AQUA (FRA:9S0) EBIT: €3.61 Mil (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

FRA:9S0 Przedsiebiorstwo Komunalne AQUA SA FRA:9S0
75 GF Score
Price €2.60
GF Value €2.94
! 4 Warning Signs
View Full Analysis

What is Przedsiebiorstwo Komunalne AQUA EBIT?

Przedsiebiorstwo Komunalne AQUA FRA:9S0 -1.52% 75 EBIT is €3.61 Mil as of Mar. 2026. GuruFocus rates FRA:9S0 with a GF Score™ of 75/100 and a GF Value™ of €2.94. The stock has 4 warning signs investors should review.

Przedsiebiorstwo Komunalne AQUA's earnings before interest and taxes (EBIT) for the three months ended in Mar. 2026 was €1.05 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was €3.61 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Przedsiebiorstwo Komunalne AQUA's annualized ROC % for the quarter that ended in Mar. 2026 was 1.75%. Przedsiebiorstwo Komunalne AQUA's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 4.12%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Przedsiebiorstwo Komunalne AQUA's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 10.59%.


Przedsiebiorstwo Komunalne AQUA  (FRA:9S0) EBIT Explanation

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

Przedsiebiorstwo Komunalne AQUA'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 )
=3.812 * ( 1 - 44.31% )/( (114.899 + 127.544)/ 2 )
=2.1229028/121.2215
=1.75 %

where

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

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

Przedsiebiorstwo Komunalne AQUA'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 )
=4.188/( ( (102.06 + max(-1.859, 0)) + (101.357 + max(-12.963, 0)) )/ 2 )
=4.188/( ( 102.06 + 101.357 )/ 2 )
=4.188/101.7085
=4.12 %

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)
=(5.165 + 1.389 + 2.101) - (3.877 + 0 + 6.637)
=-1.859

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(7.06 + 1.359 + 0.0010000000000048) - (0 + 0 + 21.383)
=-12.963

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:

Przedsiebiorstwo Komunalne AQUA's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Mar. 2026 )
=3.607/34.072
=10.59 %

* 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.


Przedsiebiorstwo Komunalne AQUA EBIT Related Terms


Przedsiebiorstwo Komunalne AQUA EBIT Historical Data

* Premium members only.

The historical data trend for Przedsiebiorstwo Komunalne AQUA'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.

Przedsiebiorstwo Komunalne AQUA EBIT Chart

Przedsiebiorstwo Komunalne AQUA 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 2.27 2.97 2.69 3.64 3.26

Przedsiebiorstwo Komunalne AQUA 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 0.98 0.47 0.99 1.10 1.05

FRA:9S0 vs AWK, WTRG, AWR: EBIT Comparison

For the Utilities - Regulated Water subindustry, Przedsiebiorstwo Komunalne AQUA'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.


Przedsiebiorstwo Komunalne AQUA EV-to-EBIT vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, Przedsiebiorstwo Komunalne AQUA's EV-to-EBIT distribution charts can be found below:

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


FRA:9S0
75GF Score
Przedsiebiorstwo Komunalne AQUA SA FRA:9S0
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Przedsiebiorstwo Komunalne AQUA 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 €3.61 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 €3.61 Mil mean?
Przedsiebiorstwo Komunalne AQUA (FRA:9S0) has a EBIT of €3.61 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Przedsiebiorstwo Komunalne AQUA.
Is Przedsiebiorstwo Komunalne AQUA's EBIT too high?
Przedsiebiorstwo Komunalne AQUA's current EBIT is €3.61 Mil. Overall, Przedsiebiorstwo Komunalne AQUA has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Przedsiebiorstwo Komunalne AQUA's EBIT compare to AWK and WTRG?
Przedsiebiorstwo Komunalne AQUA's EBIT of €3.61 Mil can be compared against companies in the Utilities - Regulated 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 an Utilities - Regulated company?
A good EBIT depends on the Utilities - Regulated 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 Przedsiebiorstwo Komunalne AQUA. Przedsiebiorstwo Komunalne AQUA's current EBIT is €3.61 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Przedsiebiorstwo Komunalne AQUA stock overvalued right now?
Przedsiebiorstwo Komunalne AQUA (FRA:9S0) has a current EBIT of €3.61 Mil. The stock's GF Value™ is €2.94, compared to a current price of €2.60 — trading 11.6% below its estimated fair value. The current EBIT is €3.61 Mil. Przedsiebiorstwo Komunalne AQUA's overall GF Score™ is 75/100 with 4 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 Przedsiebiorstwo Komunalne AQUA (FRA:9S0), the current EBIT is €3.61 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 Przedsiebiorstwo Komunalne AQUA (FRA:9S0) Overvalued in 2026?

Based on GuruFocus' analysis, Przedsiebiorstwo Komunalne AQUA stock appears to be undervalued. The current stock price of €2.60 is trading 11.6% below its estimated GF Value™ of €2.94.

Key valuation signals for FRA:9S0:

  • EBIT: €3.61 Mil
  • GF Value™: €2.94 vs. price of €2.60 (11.6% below fair value)
  • GF Score™: 75/100 with 4 warning signs

No single metric tells the full story. See the FRA:9S0 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Przedsiebiorstwo Komunalne AQUA Business Description

Other Exchanges AQU:Poland
Address ul. May 1 23, Bielsko-Biala, POL, 43-300
Przedsiebiorstwo Komunalne AQUA SA conducts water and sewage operations in Bielsko-Biala and neighboring communes. Its business activities include the recognition, treatment and distribution of water and the collection, treatment and discharge of sewage. services offered by the company include the supply of drinking water; sewerage; swimming pool; collection and testing of surface, underground, treated and sewage and sewage sludge samples; geodetic services; waste disposal services and liquid waste; disposal of emulsions and other wastes; and specialized services in the field of water supply and sewage network diagnostics. The services offered by Aqua are used by households, housing cooperatives, public institutions as well as industrial and service plants.
75GF Score

Get the complete analysis for FRA:9S0

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

€2.60
Price
€2.94
GF Value