West China Cement (FRA:WFG1) EBIT: €242 Mil (TTM As of Dec. 2025)


FRA:WFG1 West China Cement Ltd FRA:WFG1
85 GF Score
Price €0.14
GF Value €0.13
! 6 Warning Signs
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What is West China Cement EBIT?

West China Cement FRA:WFG1 -5.41% 85 EBIT is €242 Mil as of Dec. 2025. GuruFocus rates FRA:WFG1 with a GF Score™ of 85/100 and a GF Value™ of €0.13. The stock has 6 warning signs investors should review.

West China Cement's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was €81 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was €242 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. West China Cement's annualized ROC % for the quarter that ended in Dec. 2025 was 1.58%. West China Cement's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 5.26%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. West China Cement's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 9.93%.


West China Cement  (FRA:WFG1) EBIT Explanation

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

West China Cement'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 )
=98.944 * ( 1 - 38.7% )/( (3695.492 + 3989.317)/ 2 )
=60.652672/3842.4045
=1.58 %

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))
=4320.992 - 830.113 - ( 103.174 - max(0, 1388.441 - 1183.828+103.174))
=3695.492

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))
=4272.425 - 840.693 - ( 92.915 - max(0, 1553.97 - 996.385+92.915))
=3989.317

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:

West China Cement'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 )
=162.112/( ( (3016.308 + max(-19.383, 0)) + (3151.73 + max(-211.758, 0)) )/ 2 )
=162.112/( ( 3016.308 + 3151.73 )/ 2 )
=162.112/3084.019
=5.26 %

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)
=(228.763 + 291.127 + 373.492) - (830.113 + 0 + 82.652)
=-19.383

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(191.513 + 309.682 + 205.049) - (840.693 + 0 + 77.309)
=-211.758

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:

West China Cement's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=242.385/2441.528
=9.93 %

* 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.


West China Cement EBIT Related Terms


West China Cement EBIT Historical Data

* Premium members only.

The historical data trend for West China Cement'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.

West China Cement EBIT Chart

West China Cement 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 325.79 261.32 162.10 181.65 243.06

West China Cement 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 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 33.41 96.20 83.11 161.33 81.06

FRA:WFG1 vs CRH, VMC, MLM: EBIT Comparison

For the Building Materials subindustry, West China Cement'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.


West China Cement EV-to-EBIT vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, West China Cement's EV-to-EBIT distribution charts can be found below:

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


FRA:WFG1
85GF Score
West China Cement Ltd FRA:WFG1
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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West China Cement 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 €242 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 €242 Mil mean?
West China Cement (FRA:WFG1) has a EBIT of €242 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on West China Cement.
Is West China Cement's EBIT too high?
West China Cement's current EBIT is €242 Mil. Overall, West China Cement has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does West China Cement's EBIT compare to CRH and VMC?
West China Cement's EBIT of €242 Mil can be compared against companies in the Building Materials 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 Building Materials company?
A good EBIT depends on the Building Materials 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 West China Cement. West China Cement's current EBIT is €242 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is West China Cement stock overvalued right now?
West China Cement (FRA:WFG1) has a current EBIT of €242 Mil. The stock's GF Value™ is €0.13, compared to a current price of €0.14 — trading 7.7% above its estimated fair value. The current EBIT is €242 Mil. West China Cement's overall GF Score™ is 85/100 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 West China Cement (FRA:WFG1), the current EBIT is €242 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 West China Cement (FRA:WFG1) Overvalued in 2026?

Based on GuruFocus' analysis, West China Cement stock appears to be overvalued. The current stock price of €0.14 is trading 7.7% above its estimated GF Value™ of €0.13.

Key valuation signals for FRA:WFG1:

  • EBIT: €242 Mil
  • GF Value™: €0.13 vs. price of €0.14 (7.7% above fair value)
  • GF Score™: 85/100 with 6 warning signs

No single metric tells the full story. See the FRA:WFG1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


West China Cement Business Description

Other Exchanges 02233:Hong KongWFG1:Germany
Address No. 336 4th Shenzhou Road, Yaobai R&D Training Center, Aerospace Industrial Base, Chang’an District, Xian, Shaanxi, CHN
West China Cement Ltd is engaged in the manufacturing and sales of cement and cement products in China. The primary use of West China's cement is in the construction of infrastructure projects such as highways, bridges, railways, roads, and residential buildings. It operates in two business segments: The PRC market and Overseas markets. The PRC markets generated the key revenue.
85GF Score

Get the complete analysis for FRA:WFG1

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

€0.14
Price
€0.13
GF Value