Gushengtang Holdings (HKSE:02273) EBIT: HK$495 Mil (TTM As of Dec. 2025)

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HKSE:02273 Gushengtang Holdings Ltd HKSE:02273
88 GF Score
Price HK$27.06
GF Value HK$59.18
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Gushengtang Holdings EBIT?

Gushengtang Holdings HKSE:02273 -0.07% 88 EBIT is HK$495 Mil as of Dec. 2025. GuruFocus rates HKSE:02273 with a GF Score™ of 88/100 and a GF Value™ of HK$59.18 (Significantly Undervalued). The stock has 4 warning signs investors should review.

Gushengtang Holdings's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was HK$285 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was HK$495 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Gushengtang Holdings's annualized ROC % for the quarter that ended in Dec. 2025 was 20.49%. Gushengtang Holdings's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 82.95%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Gushengtang Holdings's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 9.19%.


Gushengtang Holdings  (HKSE:02273) EBIT Explanation

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

Gushengtang 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 )
=604.856 * ( 1 - 17.87% )/( (2246.102 + 2601.7)/ 2 )
=496.7682328/2423.901
=20.49 %

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))
=4253.587 - 845.859 - ( 1398.73 - max(0, 947.442 - 2109.068+1398.73))
=2246.102

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))
=4410.604 - 1031.017 - ( 1217.435 - max(0, 1272.777 - 2050.664+1217.435))
=2601.7

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:

Gushengtang 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 )
=569.01/( ( (637.362 + max(-402.549, 0)) + (734.501 + max(-303.31, 0)) )/ 2 )
=569.01/( ( 637.362 + 734.501 )/ 2 )
=569.01/685.9315
=82.95 %

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)
=(227.865 + 208.278 + 7.1680000000001) - (845.859 + 0 + 0.00099999999997635)
=-402.549

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(284.353 + 214.912 + 232.016) - (1031.017 + 0 + 3.5740000000001)
=-303.31

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:

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=494.658/5384.120
=9.19 %

* 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.


Gushengtang Holdings EBIT Related Terms


Gushengtang Holdings EBIT Historical Data

* Premium members only.

The historical data trend for Gushengtang 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.

Gushengtang Holdings EBIT Chart

Gushengtang Holdings Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial -599.52 241.57 338.80 406.66 496.90

Gushengtang 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 204.37 143.89 263.96 210.15 284.51

HKSE:02273 vs HCA, THC, DVA: EBIT Comparison

For the Medical Care Facilities subindustry, Gushengtang 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.


Gushengtang Holdings EV-to-EBIT vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Gushengtang Holdings's EV-to-EBIT distribution charts can be found below:

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


HKSE:02273
88GF Score
Gushengtang Holdings Ltd HKSE:02273
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gushengtang 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$495 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$495 Mil mean?
Gushengtang Holdings (HKSE:02273) has a EBIT of HK$495 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Gushengtang Holdings.
Is Gushengtang Holdings' EBIT too high?
Gushengtang Holdings' current EBIT is HK$495 Mil. Overall, Gushengtang Holdings has a GF Score™ of 88/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gushengtang Holdings' EBIT compare to HCA and THC?
Gushengtang Holdings' EBIT of HK$495 Mil can be compared against companies in the Healthcare Providers & Services 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 Healthcare Providers & Services company?
A good EBIT depends on the Healthcare Providers & Services 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 Gushengtang Holdings. Gushengtang Holdings's current EBIT is HK$495 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gushengtang Holdings stock overvalued right now?
Based on GuruFocus' analysis, Gushengtang Holdings (HKSE:02273) is currently considered Significantly Undervalued. The stock's GF Value™ is HK$59.18, compared to a current price of HK$27.06 — trading 54.3% below its estimated fair value. The current EBIT is HK$495 Mil. Gushengtang Holdings' overall GF Score™ is 88/100 with 4 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 Gushengtang Holdings (HKSE:02273), the current EBIT is HK$495 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 Gushengtang Holdings (HKSE:02273) Overvalued in 2026?

Based on GuruFocus' analysis, Gushengtang Holdings stock appears to be undervalued. The current stock price of HK$27.06 is trading 54.3% below its estimated GF Value™ of HK$59.18. GuruFocus considers Gushengtang Holdings to be Significantly Undervalued.

Key valuation signals for HKSE:02273:

  • EBIT: HK$495 Mil
  • GF Value™: HK$59.18 vs. price of HK$27.06 (54.3% below fair value)
  • GF Score™: 88/100 with 4 warning signs

No single metric tells the full story. See the HKSE:02273 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gushengtang Holdings Business Description

Address No. 419, Qingsha Road, Room 005, Dongchong Town, Nansha District, Guangzhou, CHN
Gushengtang Holdings Ltd is a traditional chinese medicine (TCM) company. Through offline medical institutions and online healthcare platforms, it provides customers with a comprehensive range of TCM healthcare services and products to address diverse medical and healthcare management needs. All of the group's revenue is derived from the PRC.
88GF Score

Get the complete analysis for HKSE:02273

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

HK$27.06
Price
HK$59.18
GF Value