China Partytime Culture Holdings (HKSE:01532) EBIT: HK$-88.3 Mil (TTM As of Dec. 2025)

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HKSE:01532 China Partytime Culture Holdings Ltd HKSE:01532
35 GF Score
Price HK$0.14
GF Value HK$0.04
Valuation Significantly Overvalued
! 8 Warning Signs
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What is China Partytime Culture Holdings EBIT?

China Partytime Culture Holdings HKSE:01532 -4.00% 35 EBIT is HK$-88.3 Mil as of Dec. 2025. GuruFocus rates HKSE:01532 with a GF Score™ of 35/100 and a GF Value™ of HK$0.04 (Significantly Overvalued). The stock has 8 warning signs investors should review.

China Partytime Culture Holdings's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was HK$-36.1 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was HK$-88.3 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. China Partytime Culture Holdings's annualized ROC % for the quarter that ended in Dec. 2025 was -37.59%. China Partytime Culture Holdings's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -37.51%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. China Partytime Culture Holdings's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -45.87%.


China Partytime Culture Holdings  (HKSE:01532) EBIT Explanation

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

China Partytime Culture Holdings'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 )
=-102.634 * ( 1 - 0% )/( (324.133 + 221.903)/ 2 )
=-102.634/273.018
=-37.59 %

where

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:

China Partytime Culture Holdings'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 )
=-72.208/( ( (157.968 + max(76.873, 0)) + (140.561 + max(9.609, 0)) )/ 2 )
=-72.208/( ( 234.841 + 150.17 )/ 2 )
=-72.208/192.5055
=-37.51 %

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)
=(57.689 + 61.134 + 28.402) - (67.898 + 0 + 2.454)
=76.873

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0.872 + 10.804 + 10.796) - (12.095 + 0 + 0.768)
=9.609

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:

China Partytime Culture Holdings's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=-88.296/192.500
=-45.87 %

* 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.


China Partytime Culture Holdings EBIT Related Terms


China Partytime Culture Holdings EBIT Historical Data

* Premium members only.

The historical data trend for China Partytime Culture 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.

China Partytime Culture Holdings EBIT Chart

China Partytime Culture Holdings 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 -16.30 -7.04 -13.44 -57.34 -88.85

China Partytime Culture Holdings 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 -11.83 1.20 -58.53 -52.19 -36.10

HKSE:01532 vs RL, LEVI, VFC: EBIT Comparison

For the Apparel Manufacturing subindustry, China Partytime Culture 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.


China Partytime Culture Holdings EV-to-EBIT vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, China Partytime Culture Holdings's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where China Partytime Culture Holdings's EV-to-EBIT falls into.


HKSE:01532
35GF Score
China Partytime Culture Holdings Ltd HKSE:01532
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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China Partytime Culture 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 Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was HK$-88.3 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$-88.3 Mil mean?
China Partytime Culture Holdings (HKSE:01532) has a EBIT of HK$-88.3 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on China Partytime Culture Holdings.
Is China Partytime Culture Holdings' EBIT too high?
China Partytime Culture Holdings' current EBIT is HK$-88.3 Mil. Overall, China Partytime Culture Holdings has a GF Score™ of 35/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Partytime Culture Holdings' EBIT compare to RL and LEVI?
China Partytime Culture Holdings' EBIT of HK$-88.3 Mil can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good EBIT depends on the Manufacturing - Apparel & Accessories 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 China Partytime Culture Holdings. China Partytime Culture Holdings's current EBIT is HK$-88.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Partytime Culture Holdings stock overvalued right now?
Based on GuruFocus' analysis, China Partytime Culture Holdings (HKSE:01532) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.04, compared to a current price of HK$0.14 — trading 260% above its estimated fair value. The current EBIT is HK$-88.3 Mil. China Partytime Culture Holdings' overall GF Score™ is 35/100 with 8 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 China Partytime Culture Holdings (HKSE:01532), the current EBIT is HK$-88.3 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 China Partytime Culture Holdings (HKSE:01532) Overvalued in 2026?

Based on GuruFocus' analysis, China Partytime Culture Holdings stock appears to be overvalued. The current stock price of HK$0.14 is trading 260% above its estimated GF Value™ of HK$0.04. GuruFocus considers China Partytime Culture Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:01532:

  • EBIT: HK$-88.3 Mil
  • GF Value™: HK$0.04 vs. price of HK$0.14 (260% above fair value)
  • GF Score™: 35/100 with 8 warning signs

No single metric tells the full story. See the HKSE:01532 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Partytime Culture Holdings Business Description

Address No.3 Chunchao Road, Yichun Economic and Technological Development Zone, Jiangxi Province, Yichun, CHN
China Partytime Culture Holdings Ltd is an investment company. It is engaged in the design, development, production, selling, and marketing of cosplay products (including cosplay costumes and cosplay wigs) and non-cosplay apparel, which includes mainly sexy lingerie, fabric care, personal hygiene and home care products, and leasing of factory premises. The operating segments of the group are Wigs; Clothing and others; Fabric care, personal hygiene and home care products, and the Leasing of factory premises involving self-owned or held under leasehold interest. The group derives revenue from the PRC, the U.S., Germany, the U.K., the Netherlands, Japan, and other countries.
35GF Score

Get the complete analysis for HKSE:01532

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

HK$0.14
Price
HK$0.04
GF Value