Nayuki Holdings (HKSE:02150) EBIT: HK$-229 Mil (TTM As of Dec. 2025)

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HKSE:02150 Nayuki Holdings Ltd HKSE:02150
74 GF Score
Price HK$0.73
GF Value HK$1.57
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is Nayuki Holdings EBIT?

Nayuki Holdings HKSE:02150 -1.35% 74 EBIT is HK$-229 Mil as of Dec. 2025. GuruFocus rates HKSE:02150 with a GF Score™ of 74/100 and a GF Value™ of HK$1.57 (Possible Value Trap). The stock has 3 warning signs investors should review.

Nayuki Holdings's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was HK$-134 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was HK$-229 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Nayuki Holdings's annualized ROC % for the quarter that ended in Dec. 2025 was -4.62%. Nayuki Holdings's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -13.16%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Nayuki Holdings's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 33.34%.


Nayuki Holdings  (HKSE:02150) EBIT Explanation

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

Nayuki 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 )
=-165.076 * ( 1 - 8.45% )/( (3449.784 + 3089.687)/ 2 )
=-151.127078/3269.7355
=-4.62 %

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))
=6375.634 - 591.874 - ( 3062.877 - max(0, 1158.052 - 3492.028+3062.877))
=3449.784

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))
=5901.001 - 521.635 - ( 2940.317 - max(0, 1014.076 - 3303.755+2940.317))
=3089.687

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:

Nayuki 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 )
=-267.494/( ( (2182.384 + max(-431.269, 0)) + (1883.974 + max(-422.653, 0)) )/ 2 )
=-267.494/( ( 2182.384 + 1883.974 )/ 2 )
=-267.494/2033.179
=-13.16 %

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)
=(34.927 + 126.464 + 208.997) - (591.874 + 0 + 209.783)
=-431.269

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(32.983 + 128.029 + 161.155) - (521.635 + 0 + 223.185)
=-422.653

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:

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=-228.879/-686.595
=33.34 %

* 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.


Nayuki Holdings EBIT Related Terms


Nayuki Holdings EBIT Historical Data

* Premium members only.

The historical data trend for Nayuki 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.

Nayuki Holdings EBIT Chart

Nayuki Holdings Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial -5,432.45 -487.10 78.73 -855.10 -229.89

Nayuki Holdings Semi-Annual Data
Dec18 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 -44.38 -384.87 -473.40 -95.13 -133.75

HKSE:02150 vs MCD, SBUX, YUM: EBIT Comparison

For the Restaurants subindustry, Nayuki 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.


Nayuki Holdings EV-to-EBIT vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Nayuki Holdings's EV-to-EBIT distribution charts can be found below:

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


HKSE:02150
74GF Score
Nayuki Holdings Ltd HKSE:02150
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nayuki 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$-229 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$-229 Mil mean?
Nayuki Holdings (HKSE:02150) has a EBIT of HK$-229 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Nayuki Holdings.
Is Nayuki Holdings' EBIT too high?
Nayuki Holdings' current EBIT is HK$-229 Mil. Overall, Nayuki Holdings has a GF Score™ of 74/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Nayuki Holdings' EBIT compare to MCD and SBUX?
Nayuki Holdings' EBIT of HK$-229 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 Nayuki Holdings. Nayuki Holdings's current EBIT is HK$-229 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nayuki Holdings stock overvalued right now?
Based on GuruFocus' analysis, Nayuki Holdings (HKSE:02150) is currently considered Possible Value Trap. The stock's GF Value™ is HK$1.57, compared to a current price of HK$0.73 — trading 53.5% below its estimated fair value. The current EBIT is HK$-229 Mil. Nayuki Holdings' overall GF Score™ is 74/100 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 Nayuki Holdings (HKSE:02150), the current EBIT is HK$-229 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 Nayuki Holdings (HKSE:02150) Overvalued in 2026?

Based on GuruFocus' analysis, Nayuki Holdings stock appears to be undervalued. The current stock price of HK$0.73 is trading 53.5% below its estimated GF Value™ of HK$1.57. GuruFocus considers Nayuki Holdings to be Possible Value Trap.

Key valuation signals for HKSE:02150:

  • EBIT: HK$-229 Mil
  • GF Value™: HK$1.57 vs. price of HK$0.73 (53.5% below fair value)
  • GF Score™: 74/100 with 3 warning signs

No single metric tells the full story. See the HKSE:02150 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nayuki Holdings Business Description

Address Baoxing Road, 4-5th Floor, OCT REAL ONE, Bao’an District, Shenzhen, CHN
Nayuki Holdings Ltd is a premium modern teahouse chain in China serving freshly-made tea drinks. The company has segment namely Freshly-made tea drinks business and franchise operations and Ready-to-drink beverage business. The group principally generates its revenue from the sales of freshly-made tea drinks, baked goods, and other products through its operating teahouses and online food delivery applications mainly in the PRC.
74GF Score

Get the complete analysis for HKSE:02150

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

HK$0.73
Price
HK$1.57
GF Value