IOBCF (Ion Beam Applications) EBIT: $26.6 Mil (TTM As of Dec. 2025)


IOBCF Ion Beam Applications SA IOBCF
82 GF Score
Price $18.90
GF Value $18.71
Valuation Fairly Valued
! 10 Warning Signs
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What is Ion Beam Applications EBIT?

Ion Beam Applications IOBCF +2.18% 82 EBIT is $26.6 Mil as of Dec. 2025. GuruFocus rates IOBCF with a GF Score™ of 82/100 and a GF Value™ of $18.71 (Fairly Valued). The stock has 10 warning signs investors should review.

Ion Beam Applications's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was $17.7 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was $26.6 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Ion Beam Applications's annualized ROC % for the quarter that ended in Dec. 2025 was 4.92%. Ion Beam Applications's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 53.11%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Ion Beam Applications's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 4.36%.

Ion Beam Applications  (OTCPK:IOBCF) EBIT Explanation

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

Ion Beam Applications'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 )
=35.478 * ( 1 - 12.99% )/( (611.833 + 642.931)/ 2 )
=30.8694078/627.382
=4.92 %

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))
=723.171 - 146.287 - ( 42.516 - max(0, 546.054 - 511.105+42.516))
=611.833

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))
=808.628 - 169.336 - ( 76.404 - max(0, 553.521 - 549.882+76.404))
=642.931

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:

Ion Beam Applications'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 )
=35.494/( ( (63.504 + max(-176.74, 0)) + (70.158 + max(-188.316, 0)) )/ 2 )
=35.494/( ( 63.504 + 70.158 )/ 2 )
=35.494/66.831
=53.11 %

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)
=(84.702 + 172.063 + 65.962) - (146.287 + 0 + 353.18)
=-176.74

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(112.8 + 158.577 + 48.02) - (169.336 + 0 + 338.377)
=-188.316

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:

Ion Beam Applications's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=26.557/608.471
=4.36 %

* 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.

Ion Beam Applications EBIT Related Terms

Ion Beam Applications EBIT Historical Data

* Premium members only.

The historical data trend for Ion Beam Applications'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.

Ion Beam Applications EBIT Chart

Ion Beam Applications 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 12.17 1.72 1.88 17.87 26.69

Ion Beam Applications 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 19.66 -2.01 19.82 8.81 17.75

IOBCF vs ABT, SYK, MDT: EBIT Comparison

For the Medical Devices subindustry, Ion Beam Applications'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.

Ion Beam Applications EV-to-EBIT vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Ion Beam Applications's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Ion Beam Applications's EV-to-EBIT falls into.


IOBCF
82GF Score
Ion Beam Applications SA IOBCF
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Ion Beam Applications 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 $26.6 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 $26.6 Mil mean?
Ion Beam Applications (IOBCF) has a EBIT of $26.6 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Ion Beam Applications.
Is Ion Beam Applications' EBIT too high?
Ion Beam Applications' current EBIT is $26.6 Mil. Overall, Ion Beam Applications has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Ion Beam Applications' EBIT compare to ABT and SYK?
Ion Beam Applications' EBIT of $26.6 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 Ion Beam Applications. Ion Beam Applications's current EBIT is $26.6 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ion Beam Applications stock overvalued right now?
Based on GuruFocus' analysis, Ion Beam Applications (IOBCF) is currently considered Fairly Valued. The stock's GF Value™ is $18.71, compared to a current price of $18.90 — trading 1% above its estimated fair value. The current EBIT is $26.6 Mil. Ion Beam Applications' overall GF Score™ is 82/100 with 10 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 Ion Beam Applications (IOBCF), the current EBIT is $26.6 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 Ion Beam Applications (IOBCF) Overvalued in 2026?

Based on GuruFocus' analysis, Ion Beam Applications stock appears to be overvalued. The current stock price of $18.90 is trading 1% above its estimated GF Value™ of $18.71. GuruFocus considers Ion Beam Applications to be Fairly Valued.

Key valuation signals for IOBCF:

  • EBIT: $26.6 Mil
  • GF Value™: $18.71 vs. price of $18.90 (1% above fair value)
  • GF Score™: 82/100 with 10 warning signs

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

Ion Beam Applications Business Description

Address Chemin du Cyclotron, 3, Louvain-La-Neuve, BEL, B-1348
Ion Beam Applications SA develops and manufactures medical devices and software solutions. The firm operates in three segments: IBA Clinical, including Proton Therapy and Dosimetry; IBA Technologies; and IBA Corporate. Proton therapy and other accelerators contribute to the majority of sales. It offers solutions for precision cancer treatment through the use of proton beams, as well as cyclotrons used for the production of radioisotopes and industrial accelerators for sterilization and ionization. The dosimetry business sells measurement and quality assurance instruments for radiotherapy and medical imaging. The firm operates in three geographical areas: Belgium, the United States, China, Germany, and India.
82GF Score

Get the complete analysis for IOBCF

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

$18.90
Price
$18.71
GF Value