Universe Entertainment And Culture Group Co (HKSE:01046) EBIT: HK$5.5 Mil (TTM As of Dec. 2025)

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HKSE:01046 Universe Entertainment And Culture Group Co Ltd HKSE:01046
49 GF Score
Price HK$1.03
GF Value HK$0.35
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Universe Entertainment And Culture Group Co EBIT?

Universe Entertainment And Culture Group Co HKSE:01046 +2.50% 49 EBIT is HK$5.5 Mil as of Dec. 2025. GuruFocus rates HKSE:01046 with a GF Score™ of 49/100 and a GF Value™ of HK$0.35 (Significantly Overvalued). The stock has 6 warning signs investors should review.

Universe Entertainment And Culture Group Co's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was HK$-8.6 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was HK$5.5 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Universe Entertainment And Culture Group Co's annualized ROC % for the quarter that ended in Dec. 2025 was -8.16%. Universe Entertainment And Culture Group Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -50.57%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Universe Entertainment And Culture Group Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 0.77%.

Universe Entertainment And Culture Group Co  (HKSE:01046) EBIT Explanation

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

Universe Entertainment And Culture Group 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: Jun. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=-19.568 * ( 1 - 0% )/( (286.177 + 193.323)/ 2 )
=-19.568/239.75
=-8.16 %

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))
=435.704 - 76.017 - ( 140.495 - max(0, 195.083 - 268.593+140.495))
=286.177

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))
=436.283 - 154.807 - ( 215.013 - max(0, 205.125 - 293.278+215.013))
=193.323

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:

Universe Entertainment And Culture Group 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: Jun. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=-17.17/( ( (34.643 + max(-86.572, 0)) + (33.263 + max(-160.986, 0)) )/ 2 )
=-17.17/( ( 34.643 + 33.263 )/ 2 )
=-17.17/33.953
=-50.57 %

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)
=(90.57 + 1.234 + 12.341) - (76.017 + 0 + 114.7)
=-86.572

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(40.192 + 0.938 + 0) - (154.807 + 0 + 47.309)
=-160.986

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:

Universe Entertainment And Culture Group Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=5.516/716.820
=0.77 %

* 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.

Universe Entertainment And Culture Group Co EBIT Related Terms

Universe Entertainment And Culture Group Co EBIT Historical Data

* Premium members only.

The historical data trend for Universe Entertainment And Culture Group 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.

Universe Entertainment And Culture Group Co EBIT Chart

Universe Entertainment And Culture Group Co Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 182.04 -82.04 -95.48 -25.47 -57.90

Universe Entertainment And Culture Group Co 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 5.61 -31.09 -72.00 14.10 -8.59

HKSE:01046 vs NFLX, DIS, WBD: EBIT Comparison

For the Entertainment subindustry, Universe Entertainment And Culture Group 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.

Universe Entertainment And Culture Group Co EV-to-EBIT vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Universe Entertainment And Culture Group Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Universe Entertainment And Culture Group Co's EV-to-EBIT falls into.


HKSE:01046
49GF Score
Universe Entertainment And Culture Group Co Ltd HKSE:01046
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Universe Entertainment And Culture Group 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 semi-annually data reported by the company within the most recent 12 months, which was HK$5.5 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$5.5 Mil mean?
Universe Entertainment And Culture Group Co (HKSE:01046) has a EBIT of HK$5.5 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Universe Entertainment And Culture Group Co.
Is Universe Entertainment And Culture Group Co's EBIT too high?
Universe Entertainment And Culture Group Co's current EBIT is HK$5.5 Mil. Overall, Universe Entertainment And Culture Group Co has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Universe Entertainment And Culture Group Co's EBIT compare to NFLX and DIS?
Universe Entertainment And Culture Group Co's EBIT of HK$5.5 Mil can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good EBIT depends on the Media - Diversified 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 Universe Entertainment And Culture Group Co. Universe Entertainment And Culture Group Co's current EBIT is HK$5.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universe Entertainment And Culture Group Co stock overvalued right now?
Based on GuruFocus' analysis, Universe Entertainment And Culture Group Co (HKSE:01046) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.35, compared to a current price of HK$1.03 — trading 192.9% above its estimated fair value. The current EBIT is HK$5.5 Mil. Universe Entertainment And Culture Group Co's overall GF Score™ is 49/100 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 Universe Entertainment And Culture Group Co (HKSE:01046), the current EBIT is HK$5.5 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 Universe Entertainment And Culture Group Co (HKSE:01046) Overvalued in 2026?

Based on GuruFocus' analysis, Universe Entertainment And Culture Group Co stock appears to be overvalued. The current stock price of HK$1.03 is trading 192.9% above its estimated GF Value™ of HK$0.35. GuruFocus considers Universe Entertainment And Culture Group Co to be Significantly Overvalued.

Key valuation signals for HKSE:01046:

  • EBIT: HK$5.5 Mil
  • GF Value™: HK$0.35 vs. price of HK$1.03 (192.9% above fair value)
  • GF Score™: 49/100 with 6 warning signs

No single metric tells the full story. See the HKSE:01046 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Universe Entertainment And Culture Group Co Business Description

Address 192-200 Tai Lin Pai Road, 18th Floor, Wyler Centre Phase II, New Territories, Kwai Chung, Hong Kong, HKG
Universe Entertainment And Culture Group Co Ltd is an investment holding company. Along with its subsidiaries, the company operates in the following reportable segments; Video distribution, film distribution and exhibition, licensing and sublicensing of film rights; Trading, wholesaling, and retailing of optical products and watches products; Leasing of investment properties; Securities investments; Financial printing services; and Others. Geographically, it derives key revenue from Hong Kong, and the rest from the People's Republic of China, Other Asian countries, and other regions. The company generates maximum revenue from Video distribution, film distribution and exhibition, licensing, and sublicensing of film rights segment.
49GF Score

Get the complete analysis for HKSE:01046

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

HK$1.03
Price
HK$0.35
GF Value