Eternity Investment (HKSE:00764) EBIT: HK$-225.5 Mil (TTM As of Dec. 2025)

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HKSE:00764 Eternity Investment Ltd HKSE:00764
30 GF Score
Price HK$0.27
GF Value HK$0.83
Valuation Possible Value Trap
! 3 Warning Signs
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What is Eternity Investment EBIT?

Eternity Investment HKSE:00764 +3.85% 30 EBIT is HK$-225.5 Mil as of Dec. 2025. GuruFocus rates HKSE:00764 with a GF Score™ of 30/100 and a GF Value™ of HK$0.83 (Possible Value Trap). The stock has 3 warning signs investors should review.

Eternity Investment's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was HK$-222.0 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was HK$-225.5 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Eternity Investment's annualized ROC % for the quarter that ended in Dec. 2025 was -1.69%. Eternity Investment's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -42.10%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Eternity Investment's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -25.22%.


Eternity Investment  (HKSE:00764) EBIT Explanation

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

Eternity Investment'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 )
=-48.266 * ( 1 - 0% )/( (2942.472 + 2763.588)/ 2 )
=-48.266/2853.03
=-1.69 %

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))
=2601.962 - 208.65 - ( 109.687 - max(0, 1045.63 - 496.47+109.687))
=2942.472

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))
=2334.076 - 188.528 - ( 87.668 - max(0, 1074.862 - 456.822+87.668))
=2763.588

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:

Eternity Investment'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 )
=-443.992/( ( (1112.911 + max(-343.444, 0)) + (996.294 + max(-311.402, 0)) )/ 2 )
=-443.992/( ( 1112.911 + 996.294 )/ 2 )
=-443.992/1054.6025
=-42.10 %

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)
=(37.919 + 29.895 + 48.919) - (208.65 + 0 + 251.527)
=-343.444

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(36.972 + 28.618 + 86.116) - (188.528 + 0 + 274.58)
=-311.402

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:

Eternity Investment's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=-225.544/894.361
=-25.22 %

* 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.


Eternity Investment EBIT Related Terms


Eternity Investment EBIT Historical Data

* Premium members only.

The historical data trend for Eternity Investment'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.

Eternity Investment EBIT Chart

Eternity Investment 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 -186.67 -240.54 -189.43 -336.17 -225.54

Eternity Investment 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 -171.44 -82.86 -253.31 -3.55 -222.00

HKSE:00764 vs MMM, HON: EBIT Comparison

For the Conglomerates subindustry, Eternity Investment'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.


Eternity Investment EV-to-EBIT vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Eternity Investment's EV-to-EBIT distribution charts can be found below:

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


HKSE:00764
30GF Score
Eternity Investment Ltd HKSE:00764
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eternity Investment 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 HK$-225.5 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 HK$-225.5 Mil mean?
Eternity Investment (HKSE:00764) has a EBIT of HK$-225.5 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Eternity Investment.
Is Eternity Investment's EBIT too high?
Eternity Investment's current EBIT is HK$-225.5 Mil. Overall, Eternity Investment has a GF Score™ of 30/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eternity Investment's EBIT compare to MMM and HON?
Eternity Investment's EBIT of HK$-225.5 Mil can be compared against companies in the Conglomerates 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 Conglomerates company?
A good EBIT depends on the Conglomerates 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 Eternity Investment. Eternity Investment's current EBIT is HK$-225.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternity Investment stock overvalued right now?
Based on GuruFocus' analysis, Eternity Investment (HKSE:00764) is currently considered Possible Value Trap. The stock's GF Value™ is HK$0.83, compared to a current price of HK$0.27 — trading 67.5% below its estimated fair value. The current EBIT is HK$-225.5 Mil. Eternity Investment's overall GF Score™ is 30/100 with 3 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 Eternity Investment (HKSE:00764), the current EBIT is HK$-225.5 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 Eternity Investment (HKSE:00764) Overvalued in 2026?

Based on GuruFocus' analysis, Eternity Investment stock appears to be undervalued. The current stock price of HK$0.27 is trading 67.5% below its estimated GF Value™ of HK$0.83. GuruFocus considers Eternity Investment to be Possible Value Trap.

Key valuation signals for HKSE:00764:

  • EBIT: HK$-225.5 Mil
  • GF Value™: HK$0.83 vs. price of HK$0.27 (67.5% below fair value)
  • GF Score™: 30/100 with 3 warning signs

No single metric tells the full story. See the HKSE:00764 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eternity Investment Business Description

Address 168-200 Connaught Road Central, Unit 1211, Shun Tak Centre, West Tower, Hong Kong, HKG
Eternity Investment Ltd is an investment holding company. Along with its subsidiaries, it is engaged in the sale of financial assets, property investment, money lending, design and sale of jewelry products, and operation of a golf course in the People's Republic of China (PRC). These business activities are also classified as its operating segments. The majority of the Group's revenue comes from the golf club operations business in China, which mainly derives income from membership, golf club operation, and food and beverage operation. Geographically, it generates maximum revenue from the PRC, and the rest from Hong Kong, Asia, Australia, Europe, North America, and the Middle East.
30GF Score

Get the complete analysis for HKSE:00764

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

HK$0.27
Price
HK$0.83
GF Value