Best Food Holding Co (HKSE:01488) EBIT: HK$52.9 Mil (TTM As of Dec. 2025)

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HKSE:01488 Best Food Holding Co Ltd HKSE:01488
25 GF Score
Price HK$0.85
GF Value HK$0.66
Valuation Modestly Overvalued
! 7 Warning Signs
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What is Best Food Holding Co EBIT?

Best Food Holding Co HKSE:01488 25 EBIT is HK$52.9 Mil as of Dec. 2025. GuruFocus rates HKSE:01488 with a GF Score™ of 25/100 and a GF Value™ of HK$0.66 (Modestly Overvalued). The stock has 7 warning signs investors should review.

Best Food Holding Co's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was HK$65.6 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was HK$52.9 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Best Food Holding Co's annualized ROC % for the quarter that ended in Dec. 2025 was -1.73%. Best Food Holding Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 113.23%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Best Food Holding Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 2.52%.


Best Food Holding Co  (HKSE:01488) EBIT Explanation

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

Best Food Holding 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 )
=-26.966 * ( 1 - 23.35% )/( (1552.377 + 838.443)/ 2 )
=-20.669439/1195.41
=-1.73 %

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))
=844.905 - 111.739 - ( 57.813 - max(0, 996.53 - 177.319+57.813))
=1552.377

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:

Best Food Holding 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 )
=131.256/( ( (117.874 + max(-128.002, 0)) + (113.963 + max(-128.035, 0)) )/ 2 )
=131.256/( ( 117.874 + 113.963 )/ 2 )
=131.256/115.9185
=113.23 %

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)
=(10.341 + 19.676 + 38.707) - (111.739 + 0 + 84.987)
=-128.002

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(9.88 + 18.908 + 38.875) - (112.49 + 0 + 83.208)
=-128.035

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:

Best Food Holding Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=52.917/2099.085
=2.52 %

* 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.


Best Food Holding Co EBIT Related Terms


Best Food Holding Co EBIT Historical Data

* Premium members only.

The historical data trend for Best Food Holding 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.

Best Food Holding Co EBIT Chart

Best Food Holding Co 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 -756.89 -145.93 -121.90 -233.79 52.78

Best Food Holding 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 -141.10 -24.31 -209.68 -12.71 65.63

HKSE:01488 vs MCD, SBUX, YUM: EBIT Comparison

For the Restaurants subindustry, Best Food Holding 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.


Best Food Holding Co EV-to-EBIT vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Best Food Holding Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Best Food Holding Co's EV-to-EBIT falls into.


HKSE:01488
25GF Score
Best Food Holding Co Ltd HKSE:01488
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Best Food Holding 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$52.9 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$52.9 Mil mean?
Best Food Holding Co (HKSE:01488) has a EBIT of HK$52.9 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Best Food Holding Co.
Is Best Food Holding Co's EBIT too high?
Best Food Holding Co's current EBIT is HK$52.9 Mil. Overall, Best Food Holding Co has a GF Score™ of 25/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Best Food Holding Co's EBIT compare to MCD and SBUX?
Best Food Holding Co's EBIT of HK$52.9 Mil can be compared against companies in the Restaurants 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 Restaurants company?
A good EBIT depends on the Restaurants 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 Best Food Holding Co. Best Food Holding Co's current EBIT is HK$52.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Best Food Holding Co stock overvalued right now?
Based on GuruFocus' analysis, Best Food Holding Co (HKSE:01488) is currently considered Modestly Overvalued. The stock's GF Value™ is HK$0.66, compared to a current price of HK$0.85 — trading 28.8% above its estimated fair value. The current EBIT is HK$52.9 Mil. Best Food Holding Co's overall GF Score™ is 25/100 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 Best Food Holding Co (HKSE:01488), the current EBIT is HK$52.9 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 Best Food Holding Co (HKSE:01488) Overvalued in 2026?

Based on GuruFocus' analysis, Best Food Holding Co stock appears to be overvalued. The current stock price of HK$0.85 is trading 28.8% above its estimated GF Value™ of HK$0.66. GuruFocus considers Best Food Holding Co to be Modestly Overvalued.

Key valuation signals for HKSE:01488:

  • EBIT: HK$52.9 Mil
  • GF Value™: HK$0.66 vs. price of HK$0.85 (28.8% above fair value)
  • GF Score™: 25/100 with 7 warning signs

No single metric tells the full story. See the HKSE:01488 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Best Food Holding Co Business Description

Address No. 8 Finance Street, Suite 11, 70th Floor, Two International Finance Centre, Central, Hong Kong, HKG
Best Food Holding Co Ltd is principally engaged in the operation of chain restaurants. Its revenue is generated from the Food and beverage business. Geographically, it derives maximum revenue from the PRC.
25GF Score

Get the complete analysis for HKSE:01488

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

HK$0.85
Price
HK$0.66
GF Value