Cosmo Lady (China) Holdings Co (HKSE:02298) EBIT: HK$173 Mil (TTM As of Dec. 2025)

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HKSE:02298 Cosmo Lady (China) Holdings Co Ltd HKSE:02298
52 GF Score
Price HK$0.30
GF Value HK$0.27
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Cosmo Lady (China) Holdings Co EBIT?

Cosmo Lady (China) Holdings Co HKSE:02298 +1.69% 52 EBIT is HK$173 Mil as of Dec. 2025. GuruFocus rates HKSE:02298 with a GF Score™ of 52/100 and a GF Value™ of HK$0.27 (Modestly Overvalued). The stock has 5 warning signs investors should review.

Cosmo Lady (China) Holdings Co's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was HK$99 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was HK$173 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Cosmo Lady (China) Holdings Co's annualized ROC % for the quarter that ended in Dec. 2025 was 4.12%. Cosmo Lady (China) Holdings Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 12.51%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Cosmo Lady (China) Holdings Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 22.80%.


Cosmo Lady (China) Holdings Co  (HKSE:02298) EBIT Explanation

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

Cosmo Lady (China) Holdings 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 )
=153.068 * ( 1 - 27.43% )/( (2760.668 + 2635.434)/ 2 )
=111.0814476/2698.051
=4.12 %

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))
=3939.174 - 571.945 - ( 606.561 - max(0, 1170.517 - 2519.649+606.561))
=2760.668

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))
=3992.917 - 733.919 - ( 623.564 - max(0, 1214.788 - 2657.828+623.564))
=2635.434

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:

Cosmo Lady (China) Holdings 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 )
=197.528/( ( (1187.737 + max(515.276, 0)) + (944.466 + max(509.573, 0)) )/ 2 )
=197.528/( ( 1703.013 + 1454.039 )/ 2 )
=197.528/1578.526
=12.51 %

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)
=(497.391 + 679.559 + 83.221) - (571.945 + 0 + 172.95)
=515.276

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(653.897 + 670.559 + 79.188) - (733.919 + 0 + 160.152)
=509.573

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:

Cosmo Lady (China) Holdings Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=172.92/758.519
=22.80 %

* 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.


Cosmo Lady (China) Holdings Co EBIT Related Terms


Cosmo Lady (China) Holdings Co EBIT Historical Data

* Premium members only.

The historical data trend for Cosmo Lady (China) Holdings 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.

Cosmo Lady (China) Holdings Co EBIT Chart

Cosmo Lady (China) Holdings 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 -456.06 69.48 85.53 208.75 173.71

Cosmo Lady (China) Holdings 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 35.18 137.83 72.06 74.16 98.76

HKSE:02298 vs RL, LEVI, VFC: EBIT Comparison

For the Apparel Manufacturing subindustry, Cosmo Lady (China) Holdings 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.


Cosmo Lady (China) Holdings Co EV-to-EBIT vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cosmo Lady (China) Holdings Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Cosmo Lady (China) Holdings Co's EV-to-EBIT falls into.


HKSE:02298
52GF Score
Cosmo Lady (China) Holdings Co Ltd HKSE:02298
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cosmo Lady (China) Holdings 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$173 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$173 Mil mean?
Cosmo Lady (China) Holdings Co (HKSE:02298) has a EBIT of HK$173 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Cosmo Lady (China) Holdings Co.
Is Cosmo Lady (China) Holdings Co's EBIT too high?
Cosmo Lady (China) Holdings Co's current EBIT is HK$173 Mil. Overall, Cosmo Lady (China) Holdings Co has a GF Score™ of 52/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cosmo Lady (China) Holdings Co's EBIT compare to RL and LEVI?
Cosmo Lady (China) Holdings Co's EBIT of HK$173 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 Cosmo Lady (China) Holdings Co. Cosmo Lady (China) Holdings Co's current EBIT is HK$173 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmo Lady (China) Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Cosmo Lady (China) Holdings Co (HKSE:02298) is currently considered Modestly Overvalued. The stock's GF Value™ is HK$0.27, compared to a current price of HK$0.30 — trading 11.1% above its estimated fair value. The current EBIT is HK$173 Mil. Cosmo Lady (China) Holdings Co's overall GF Score™ is 52/100 with 5 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 Cosmo Lady (China) Holdings Co (HKSE:02298), the current EBIT is HK$173 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 Cosmo Lady (China) Holdings Co (HKSE:02298) Overvalued in 2026?

Based on GuruFocus' analysis, Cosmo Lady (China) Holdings Co stock appears to be overvalued. The current stock price of HK$0.30 is trading 11.1% above its estimated GF Value™ of HK$0.27. GuruFocus considers Cosmo Lady (China) Holdings Co to be Modestly Overvalued.

Key valuation signals for HKSE:02298:

  • EBIT: HK$173 Mil
  • GF Value™: HK$0.27 vs. price of HK$0.30 (11.1% above fair value)
  • GF Score™: 52/100 with 5 warning signs

No single metric tells the full story. See the HKSE:02298 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cosmo Lady (China) Holdings Co Business Description

Address Fenggang Tianan Digital City, Building N1, Fenggang Town, Guangdong, Dongguan, CHN
Cosmo Lady (China) Holdings Co Ltd is engaged in the design, research, development, and sale of its own branded intimate wear products (namely, bras, underpants, sleepwear and loungewear, thermal clothes, and others, which include leggings and tights, vests, hosiery, and accessories), development of industrial projects and provision of logistic services in the People's Republic of China. Its segments include the Intimate wear products segment engaged in designing, marketing, and selling of intimate wear products; and the Industrial projects and logistic segment engaged in development of industrial projects and provision of logistics services. It derives the majority of its revenue from the Intimate wear products segment.
52GF Score

Get the complete analysis for HKSE:02298

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

HK$0.30
Price
HK$0.27
GF Value