Shanghai Conant Optical Co (HKSE:02276) EBIT: HK$754 Mil (TTM As of Dec. 2025)

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HKSE:02276 Shanghai Conant Optical Co Ltd HKSE:02276
78 GF Score
Price HK$38.44
GF Value HK$15.68
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Shanghai Conant Optical Co EBIT?

Shanghai Conant Optical Co HKSE:02276 -5.46% 78 EBIT is HK$754 Mil as of Dec. 2025. GuruFocus rates HKSE:02276 with a GF Score™ of 78/100 and a GF Value™ of HK$15.68 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Shanghai Conant Optical Co's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was HK$358 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was HK$754 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Shanghai Conant Optical Co's annualized ROC % for the quarter that ended in Dec. 2025 was 30.90%. Shanghai Conant Optical Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 47.29%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Shanghai Conant Optical Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 4.25%.


Shanghai Conant Optical Co  (HKSE:02276) EBIT Explanation

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

Shanghai Conant Optical 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 )
=636.788 * ( 1 - 11.33% )/( (1664.306 + 1989.844)/ 2 )
=564.6399196/1827.075
=30.90 %

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))
=3553.309 - 449.62 - ( 1439.383 - max(0, 725.754 - 2631.911+1439.383))
=1664.306

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))
=3916.263 - 359.33 - ( 1567.089 - max(0, 785.641 - 2819.72+1567.089))
=1989.844

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:

Shanghai Conant Optical 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 )
=716.756/( ( (771.099 + max(568.586, 0)) + (939.301 + max(752.211, 0)) )/ 2 )
=716.756/( ( 1339.685 + 1691.512 )/ 2 )
=716.756/1515.5985
=47.29 %

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)
=(457.574 + 604.498 + 4.9179999999997) - (449.62 + 0 + 48.784)
=568.586

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(445.213 + 665.491 + 134.155) - (359.33 + 0 + 133.318)
=752.211

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:

Shanghai Conant Optical Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=754.239/17748.910
=4.25 %

* 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.


Shanghai Conant Optical Co EBIT Related Terms


Shanghai Conant Optical Co EBIT Historical Data

* Premium members only.

The historical data trend for Shanghai Conant Optical 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.

Shanghai Conant Optical Co EBIT Chart

Shanghai Conant Optical Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial 306.19 343.14 444.80 541.94 711.76

Shanghai Conant Optical Co Semi-Annual Data
Dec18 Dec19 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 269.70 274.46 349.65 358.38 395.86

HKSE:02276 vs ISRG, BDX, MDLN: EBIT Comparison

For the Medical Instruments & Supplies subindustry, Shanghai Conant Optical 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.


Shanghai Conant Optical Co EV-to-EBIT vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Shanghai Conant Optical Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Shanghai Conant Optical Co's EV-to-EBIT falls into.


HKSE:02276
78GF Score
Shanghai Conant Optical Co Ltd HKSE:02276
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shanghai Conant Optical 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$754 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$754 Mil mean?
Shanghai Conant Optical Co (HKSE:02276) has a EBIT of HK$754 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Shanghai Conant Optical Co.
Is Shanghai Conant Optical Co's EBIT too high?
Shanghai Conant Optical Co's current EBIT is HK$754 Mil. Overall, Shanghai Conant Optical Co has a GF Score™ of 78/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shanghai Conant Optical Co's EBIT compare to ISRG and BDX?
Shanghai Conant Optical Co's EBIT of HK$754 Mil can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good EBIT depends on the Medical Devices & Instruments 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 Shanghai Conant Optical Co. Shanghai Conant Optical Co's current EBIT is HK$754 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shanghai Conant Optical Co stock overvalued right now?
Based on GuruFocus' analysis, Shanghai Conant Optical Co (HKSE:02276) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$15.68, compared to a current price of HK$38.44 — trading 145.2% above its estimated fair value. The current EBIT is HK$754 Mil. Shanghai Conant Optical Co's overall GF Score™ is 78/100 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 Shanghai Conant Optical Co (HKSE:02276), the current EBIT is HK$754 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 Shanghai Conant Optical Co (HKSE:02276) Overvalued in 2026?

Based on GuruFocus' analysis, Shanghai Conant Optical Co stock appears to be overvalued. The current stock price of HK$38.44 is trading 145.2% above its estimated GF Value™ of HK$15.68. GuruFocus considers Shanghai Conant Optical Co to be Significantly Overvalued.

Key valuation signals for HKSE:02276:

  • EBIT: HK$754 Mil
  • GF Value™: HK$15.68 vs. price of HK$38.44 (145.2% above fair value)
  • GF Score™: 78/100 with 3 warning signs

No single metric tells the full story. See the HKSE:02276 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Shanghai Conant Optical Co Business Description

Address No. 1-42, Lane 83, Hongxiang North Road, 4th Floor, Building 35, Lin-gang Special Area, China (Shanghai) Pilot Free Trade Zone China, Shanghai, CHN
Shanghai Conant Optical Co Ltd is a resin spectacle lens manufacturer in China. The company offers a wide range of resin spectacle lenses to its customers including standardized lenses and customized lenses. The spectacle lenses are also tinted, coated, or cast with various films or coatings for added functionality, such as polarised, photochromic, blue-ray blocking, anti-scratch, anti-reflection, and anti-smudge. Geographically, the company generates a majority of its revenue from Mainland China and the rest from the Americas, Europe, Oceania, Africa, and Asia (except for mainland China). It products include: CR-Freeform; CoMax; AC lens; Gaming Glassed, Antifog Lens; MyoEase; Polycarbonate lens; Photochromic coating lens; SingleVision Finished Lens; and Others.
78GF Score

Get the complete analysis for HKSE:02276

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

HK$38.44
Price
HK$15.68
GF Value