Elegance Optical International Holdings (HKSE:00907) EBIT: HK$7.3 Mil (TTM As of Sep. 2025)


What is Elegance Optical International Holdings EBIT?

Elegance Optical International Holdings HKSE:00907 EBIT is HK$7.3 Mil as of Sep. 2025. The stock has 5 warning signs investors should review.

Elegance Optical International Holdings's earnings before interest and taxes (EBIT) for the six months ended in Sep. 2025 was HK$9.9 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Sep. 2025 was HK$7.3 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Elegance Optical International Holdings's annualized ROC % for the quarter that ended in Sep. 2025 was 23.81%. Elegance Optical International Holdings's annualized ROC (Joel Greenblatt) % for the quarter that ended in Sep. 2025 was 419.23%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Elegance Optical International Holdings's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Sep. 2025 was 5.07%.

Elegance Optical International Holdings  (HKSE:00907) EBIT Explanation

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

Elegance Optical International Holdings's annualized ROC % for the quarter that ended in Sep. 2025 is calculated as:

ROC % (Q: Sep. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Mar. 2025 ) + Invested Capital (Q: Sep. 2025 ))/ count )
=19.75 * ( 1 - 0% )/( (92.165 + 73.721)/ 2 )
=19.75/82.943
=23.81 %

where

Invested Capital(Q: Mar. 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))
=76.166 - 23.851 - ( 8.735 - max(0, 78.118 - 38.268+8.735))
=92.165

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))
=192.442 - 149.756 - ( 31.332 - max(0, 185.598 - 154.563+31.332))
=73.721

Note: The Operating Income data used here is two times the semi-annual (Sep. 2025) data.

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

Elegance Optical International Holdings's annualized ROC (Joel Greenblatt) % for the quarter that ended in Sep. 2025 is calculated as:

ROC (Joel Greenblatt) %(Q: Sep. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Mar. 2025  Q: Sep. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=19.752/( ( (4.721 + max(-4.629, 0)) + (4.702 + max(-42.258, 0)) )/ 2 )
=19.752/( ( 4.721 + 4.702 )/ 2 )
=19.752/4.7115
=419.23 %

where Working Capital is:

Working Capital(Q: Mar. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0.747 + 0 + 28.028) - (23.851 + 0 + 9.553)
=-4.629

Working Capital(Q: Sep. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(27.653 + 91.488 + 4.09) - (149.756 + 0 + 15.733)
=-42.258

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Sep. 2025) EBIT data.

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

Elegance Optical International Holdings's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Sep. 2025 )
=7.339/144.766
=5.07 %

* 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.

Elegance Optical International Holdings EBIT Related Terms

Elegance Optical International Holdings EBIT Historical Data

* Premium members only.

The historical data trend for Elegance Optical International Holdings'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.

Elegance Optical International Holdings EBIT Chart

Elegance Optical International Holdings 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 -175.22 -36.37 -58.76 -32.67 7.34

Elegance Optical International Holdings Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 -49.29 -12.73 -19.94 9.88 -2.54

HKSE:00907 vs ISRG, BDX, MDLN: EBIT Comparison

For the Medical Instruments & Supplies subindustry, Elegance Optical International Holdings'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.

Elegance Optical International Holdings EV-to-EBIT vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Elegance Optical International Holdings's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Elegance Optical International Holdings's EV-to-EBIT falls into.


Elegance Optical International Holdings 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 Sep. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was HK$7.3 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$7.3 Mil mean?
Elegance Optical International Holdings (HKSE:00907) has a EBIT of HK$7.3 Mil as of Sep. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Elegance Optical International Holdings.
Is Elegance Optical International Holdings' EBIT too high?
Elegance Optical International Holdings' current EBIT is HK$7.3 Mil.
How does Elegance Optical International Holdings' EBIT compare to ISRG and BDX?
Elegance Optical International Holdings' EBIT of HK$7.3 Mil can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good EBIT depends on the Medical Devices & Instruments 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 Elegance Optical International Holdings. Elegance Optical International Holdings's current EBIT is HK$7.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elegance Optical International Holdings stock overvalued right now?
Elegance Optical International Holdings (HKSE:00907) has a current EBIT of HK$7.3 Mil. The stock's GF Value™ is HK$0.28, compared to a current price of HK$0.06 — trading 78.2% below its estimated fair value. The current EBIT is HK$7.3 Mil. 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 Elegance Optical International Holdings (HKSE:00907), the current EBIT is HK$7.3 Mil as of Sep. 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.

Elegance Optical International Holdings Business Description

Address 145 Hennessy Road, On Hong Commercial Building, Room 22, 22nd Floor, Wanchai, Hong Kong, HKG
Elegance Optical International Holdings Ltd and its subsidiaries are the manufacturers and sellers of optical frames and sunglasses. Its operating segments include the trading segment engaged in the manufacture and trading of optical frames and sunglasses; the Property investment segment is involved in leasing properties for rental income; the Debts and securities investment segment engaged in investments in financial instruments and quoted shares; Film investment and distribution segment engaged in film right and movie distributions; and Energy business. It derives key revenue from the trading segment. It operates in Europe, America, the PRC (including Hong Kong), and other countries.