learnd SE (FRA:LRND) EBIT : €0.41 Mil (TTM As of Jun. 2024)

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What is learnd SE EBIT?

learnd SE's earnings before interest and taxes (EBIT) for the six months ended in Jun. 2024 was €5.41 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Jun. 2024 was €0.41 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. learnd SE's annualized ROC % for the quarter that ended in Jun. 2024 was -3.11%. learnd SE's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jun. 2024 was 303.37%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. learnd SE's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Jun. 2024 was 0.36%.

learnd SE EBIT Historical Data

The historical data trend for learnd SE'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.

* Premium members only.

learnd SE EBIT Chart

learnd SE Annual Data

Trend

Dec21

Dec22

Dec23

EBIT

0.09

-48.95

learnd SE Semi-Annual Data
	Dec21	Jun22	Dec22	Jun23	Dec23	Jun24
EBIT	Get a 7-Day Free Trial			1.15	-1.06	-43.94	-5.00	5.41

Competitive Comparison of learnd SE's EBIT

For the Shell Companies subindustry, learnd SE'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.

learnd SE's EV-to-EBIT Distribution in the Diversified Financial Services Industry

For the Diversified Financial Services industry and Financial Services sector, learnd SE's EV-to-EBIT distribution charts can be found below:

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

learnd SE 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 Jun. 2024 adds up the semi-annually data reported by the company within the most recent 12 months, which was €0.41 Mil.

learnd SE (FRA:LRND) EBIT Explanation

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

learnd SE's annualized ROC % for the quarter that ended in Jun. 2024 is calculated as:

	ROC % (Q: Jun. 2024 )
=	NOPAT	/	Average Invested Capital
=	Operating Income * ( 1 - Tax Rate % )	/	( (Invested Capital (Q: Dec. 2023 )	+	Invested Capital (Q: Jun. 2024 ))	/ count )
=	-0.89 * ( 1 - -2.04% )	/	( (24.813	+	33.501)	/ 2 )
=	-0.908156	/	29.157
=	-3.11 %

where

	Invested Capital		(Q: Dec. 2023 )
=	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	))
=	24.702	-	5.941	-	( 1.769	-	max(0, 18.267	-	12.215	+	1.769	))
=	24.813

	Invested Capital		(Q: Jun. 2024 )
=	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	))
=	44.482	-	7.512	-	( 4.788	-	max(0, 17.642	-	21.111	+	4.788	))
=	33.501

Note: The Operating Income data used here is two times the semi-annual (Jun. 2024) data.

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

learnd SE's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jun. 2024 is calculated as:

	ROC (Joel Greenblatt) %		(Q: Jun. 2024 )
=	EBIT	/	Average of (Net fixed Assets	+	Net Working Capital)
=	EBIT	/	Average of (Property, Plant and Equipment	+	Net Working Capital)
			Q: Dec. 2023		Q: Jun. 2024
=	EBIT	/	( ( (Property, Plant and Equipment + Net Working Capital)	+	(Property, Plant and Equipment + Net Working Capital) )	/	count )
=	10.818	/	( ( (2.742 + max(-5.711, 0))	+	(4.39 + max(-4.88, 0)) )	/	2 )
=	10.818	/	( ( 2.742	+	4.39 )	/	2 )
=	10.818	/	3.566
=	303.37 %

where Working Capital is:

	Working Capital		(Q: Dec. 2023 )
=	(Accounts Receivable	+	Total Inventories	+	Other Current Assets)	-	(Accounts Payable & Accrued Expense	+	Defer. Rev.	+	Other Current Liabilities)
=	(5.169	+	0.624	+	1.833)	-	(5.941	+	0	+	7.396)
=	-5.711

	Working Capital		(Q: Jun. 2024 )
=	(Accounts Receivable	+	Total Inventories	+	Other Current Assets)	-	(Accounts Payable & Accrued Expense	+	Defer. Rev.	+	Other Current Liabilities)
=	(8.285	+	1.162	+	2.165)	-	(7.512	+	0	+	8.98)
=	-4.88

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Jun. 2024) EBIT data.

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

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

Earnings Yield (Joel Greenblatt) %	=	EBIT (TTM)	/	Enterprise Value (Q: Jun. 2024 )
	=	0.405	/	112.717
	=	0.36 %

learnd SE EBIT Related Terms

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learnd SE Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Financial Services » Diversified Financial Services » learnd SE (FRA:LRND) » Definitions » EBIT

Comparable Companies

Traded in Other Exchanges

LRND:Germany

Address

5, Heienhaff, Senningerberg, Luxembourg, LUX, L-1736

Website

https://www.learnd.eu

learnd SE is engaged in the design, installation, service and maintenance of Building Management Systems (BMS) and Building Energy Management Systems, and the provision of associated bureau services.