Lemo Services Co (HKSE:02539) EBIT: HK$126 Mil (TTM As of Dec. 2025)

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HKSE:02539 Lemo Services Co Ltd HKSE:02539
23 GF Score
Price HK$9.99
! 1 Warning Sign
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What is Lemo Services Co EBIT?

Lemo Services Co HKSE:02539 +3.20% 23 EBIT is HK$126 Mil as of Dec. 2025. GuruFocus rates HKSE:02539 with a GF Score™ of 23/100. The stock has 1 warning sign investors should review.

Lemo Services Co's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was HK$126 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was HK$126 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Lemo Services Co's annualized ROC % for the quarter that ended in Dec. 2025 was 29.43%. Lemo Services Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 46.37%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Lemo Services Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 44.78%.

Lemo Services Co  (HKSE:02539) EBIT Explanation

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

Lemo Services 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: Dec. 2024 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=127.269 * ( 1 - 16.36% )/( (374.631 + 348.861)/ 2 )
=106.4477916/361.746
=29.43 %

where

Invested Capital(Q: Dec. 2024 )
=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))
=504.678 - 146.717 - ( 21.016 - max(0, 233.126 - 216.456+21.016))
=374.631

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))
=789.049 - 128.008 - ( 322.755 - max(0, 229.994 - 542.174+322.755))
=348.861

Note: The Operating Income data used here is one times the annual (Dec. 2025) data.

2. Joel Greenblatt's definition of Return on Capital:

Lemo Services 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: Dec. 2024  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=125.792/( ( (261.617 + max(9.432, 0)) + (220.488 + max(51.069, 0)) )/ 2 )
=125.792/( ( 271.049 + 271.557 )/ 2 )
=125.792/271.303
=46.37 %

where Working Capital is:

Working Capital(Q: Dec. 2024 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1.007 + 5.948 + 182.691) - (146.717 + 0 + 33.497)
=9.432

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(7.724 + 8.809 + 199.906) - (128.008 + 0 + 37.362)
=51.069

When net working capital is negative, 0 is used.

Note: The EBIT data used here is one times the annual (Dec. 2025) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

Lemo Services Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=125.792/280.911
=44.78 %

* 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.

Lemo Services Co EBIT Related Terms

Lemo Services Co EBIT Historical Data

* Premium members only.

The historical data trend for Lemo Services 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.

Lemo Services Co EBIT Chart

Lemo Services Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
EBIT
12.39 115.09 112.84 125.79

Lemo Services Co Semi-Annual Data
Dec22 Dec23 Dec24 Dec25
EBIT 12.39 115.09 112.84 125.79

HKSE:02539 vs ROL, SCI, FTDR: EBIT Comparison

For the Personal Services subindustry, Lemo Services 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.

Lemo Services Co EV-to-EBIT vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, Lemo Services Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Lemo Services Co's EV-to-EBIT falls into.


HKSE:02539
23GF Score
Lemo Services Co Ltd HKSE:02539
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Lemo Services 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.

For stock reported annually, GuruFocus uses latest annual data as the TTM data. EBIT for the trailing twelve months (TTM) ended in Dec. 2025 was HK$126 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$126 Mil mean?
Lemo Services Co (HKSE:02539) has a EBIT of HK$126 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Lemo Services Co.
Is Lemo Services Co's EBIT too high?
Lemo Services Co's current EBIT is HK$126 Mil. Overall, Lemo Services Co has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does Lemo Services Co's EBIT compare to ROL and SCI?
Lemo Services Co's EBIT of HK$126 Mil can be compared against companies in the Personal 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 Personal Services company?
A good EBIT depends on the Personal 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 Lemo Services Co. Lemo Services Co's current EBIT is HK$126 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lemo Services Co stock overvalued right now?
Lemo Services Co (HKSE:02539) has a current EBIT of HK$126 Mil. The current EBIT is HK$126 Mil. Lemo Services Co's overall GF Score™ is 23/100 with 1 warning sign 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 Lemo Services Co (HKSE:02539), the current EBIT is HK$126 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.

Lemo Services Co Business Description

Address 11 Keji East Road, 21st Floor, Building B, Wangxun Smart Center, High-Tech Zone, Fujian, Fuzhou, CHN
Lemo Services Co Ltd provides massage services performed by its mechanical massage equipment stationed at various points of service in public venues of high foot traffic across China. its segments are comprising Mechanical massage service under Direct Mode, which generates maximum revenue and engages in providing mechanical massage service to customers through its massage equipment located at the POS operated by the Group itself; Mechanical massage POS operation support services under Partner Mode, which engages in providing mechanical massage POS operation support services to Local Partners; and Others, which mainly engages in sales of household massage equipment and massage accessories, The Company generates maximum revenue from Chinese Mainland.
23GF Score

Get the complete analysis for HKSE:02539

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

HK$9.99
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