Nippon Kayaku Co (FRA:NP7) EBIT: €193 Mil (TTM As of Dec. 2025)


FRA:NP7 Nippon Kayaku Co Ltd FRA:NP7
84 GF Score
Price €11.00
GF Value €9.08
Valuation Modestly Overvalued
! 7 Warning Signs
View Full Analysis

What is Nippon Kayaku Co EBIT?

Nippon Kayaku Co FRA:NP7 -0.90% 84 EBIT is €193 Mil as of Dec. 2025. GuruFocus rates FRA:NP7 with a GF Score™ of 84/100 and a GF Value™ of €9.08 (Modestly Overvalued). The stock has 7 warning signs investors should review.

Nippon Kayaku Co's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was €44 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was €193 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Nippon Kayaku Co's annualized ROC % for the quarter that ended in Dec. 2025 was 5.65%. Nippon Kayaku Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 14.27%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Nippon Kayaku Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 11.77%.


Nippon Kayaku Co  (FRA:NP7) EBIT Explanation

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

Nippon Kayaku 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 )
=124.972 * ( 1 - 27.97% )/( (1572.787 + 1615.312)/ 2 )
=90.0173316/1594.0495
=5.65 %

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))
=2258.188 - 269.447 - ( 415.954 - max(0, 376.155 - 1289.747+415.954))
=1572.787

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))
=2223.675 - 306.775 - ( 301.588 - max(0, 409.568 - 1245.986+301.588))
=1615.312

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

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

Nippon Kayaku 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 )
=176.876/( ( (668.23 + max(557.644, 0)) + (657.32 + max(595.152, 0)) )/ 2 )
=176.876/( ( 1225.874 + 1252.472 )/ 2 )
=176.876/1239.173
=14.27 %

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)
=(331.015 + 449.196 + 93.582) - (269.447 + 0 + 46.702)
=557.644

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(366.867 + 492.917 + 84.614) - (306.775 + 0 + 42.471)
=595.152

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:

Nippon Kayaku Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=192.584/1635.789
=11.77 %

* 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.


Nippon Kayaku Co EBIT Related Terms


Nippon Kayaku Co EBIT Historical Data

* Premium members only.

The historical data trend for Nippon Kayaku Co'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.

Nippon Kayaku Co EBIT Chart

Nippon Kayaku Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 182.11 147.27 45.02 137.96 185.69

Nippon Kayaku Co 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 19.37 36.93 61.20 44.22 50.23

FRA:NP7 vs DOW: EBIT Comparison

For the Chemicals subindustry, Nippon Kayaku 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.


Nippon Kayaku Co EV-to-EBIT vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Nippon Kayaku Co's EV-to-EBIT distribution charts can be found below:

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


FRA:NP7
84GF Score
Nippon Kayaku Co Ltd FRA:NP7
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nippon Kayaku 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 €193 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 €193 Mil mean?
Nippon Kayaku Co (FRA:NP7) has a EBIT of €193 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Nippon Kayaku Co.
Is Nippon Kayaku Co's EBIT too high?
Nippon Kayaku Co's current EBIT is €193 Mil. Overall, Nippon Kayaku Co has a GF Score™ of 84/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Nippon Kayaku Co's EBIT compare to DOW?
Nippon Kayaku Co's EBIT of €193 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good EBIT depends on the Chemicals 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 Nippon Kayaku Co. Nippon Kayaku Co's current EBIT is €193 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Kayaku Co stock overvalued right now?
Based on GuruFocus' analysis, Nippon Kayaku Co (FRA:NP7) is currently considered Modestly Overvalued. The stock's GF Value™ is €9.08, compared to a current price of €11.00 — trading 21.1% above its estimated fair value. The current EBIT is €193 Mil. Nippon Kayaku Co's overall GF Score™ is 84/100 with 7 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 Nippon Kayaku Co (FRA:NP7), the current EBIT is €193 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 Nippon Kayaku Co (FRA:NP7) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Kayaku Co stock appears to be overvalued. The current stock price of €11.00 is trading 21.1% above its estimated GF Value™ of €9.08. GuruFocus considers Nippon Kayaku Co to be Modestly Overvalued.

Key valuation signals for FRA:NP7:

  • EBIT: €193 Mil
  • GF Value™: €9.08 vs. price of €11.00 (21.1% above fair value)
  • GF Score™: 84/100 with 7 warning signs

No single metric tells the full story. See the FRA:NP7 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nippon Kayaku Co Business Description

Other Exchanges NPKYY:USA4272:Japan
Address 1-1, Marunouchi 2-chome, Chiyoda-ku, Meiji Yasuda Seimei Building 19th and 20th Floors, Tokyo, JPN, 100-0005
Nippon Kayaku Co Ltd manufactures and sells a variety of chemicals. The firm organizes itself into four segments based on product type. The functional chemicals segment, which generates more revenue than any other segment, sells epoxy resins used as flame retardants in electronics, colorants and dyes used in inkjet printers and the manufacture of textiles. The pharmaceuticals segment sells anti-cancer drugs, biological drugs, cardiovascular agents, vitamin compounds, and anti-inflammatory agents. The safety systems segment sells airbag inflators and micro gas generators for seatbelt pretensioners to the automotive industry, both of which are used to protect passengers during an accident. The agrochemicals segment sells insecticides and herbicides. The majority of revenue comes from Asia.
84GF Score

Get the complete analysis for FRA:NP7

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

€11.00
Price
€9.08
GF Value