First Tin (LSE:1SN) EBIT: £-1.50 Mil (TTM As of Dec. 2025)


LSE:1SN First Tin PLC LSE:1SN
39 GF Score
Price £0.11
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What is First Tin EBIT?

First Tin LSE:1SN 39 EBIT is £-1.50 Mil as of Dec. 2025. GuruFocus rates LSE:1SN with a GF Score™ of 39/100.

First Tin's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was £-0.71 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was £-1.50 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. First Tin's annualized ROC % for the quarter that ended in Dec. 2025 was -3.78%. First Tin's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -3.51%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. First Tin's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -2.82%.

First Tin  (LSE:1SN) EBIT Explanation

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

First Tin'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 )
=-1.534 * ( 1 - 0% )/( (39.288 + 41.77)/ 2 )
=-1.534/40.529
=-3.78 %

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))
=45.589 - 0.988 - ( 6.374 - max(0, 1.28 - 6.593+6.374))
=39.288

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))
=50.845 - 0.36 - ( 9.033 - max(0, 0.575 - 9.29+9.033))
=41.77

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:

First Tin'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 )
=-1.414/( ( (38.996 + max(-1.191, 0)) + (41.555 + max(-0.472, 0)) )/ 2 )
=-1.414/( ( 38.996 + 41.555 )/ 2 )
=-1.414/40.2755
=-3.51 %

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)
=(0 + 0 + 0.089) - (0.988 + 0 + 0.292)
=-1.191

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0 + 0 + 0.103) - (0.36 + 0 + 0.215)
=-0.472

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:

First Tin's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=-1.502/53.298
=-2.82 %

* 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.

First Tin EBIT Related Terms

First Tin EBIT Historical Data

* Premium members only.

The historical data trend for First Tin'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.

First Tin EBIT Chart

First Tin Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Jun25
EBIT
Get a 7-Day Free Trial -0.48 -1.16 -3.24 -2.26 -1.70

First Tin Semi-Annual Data
Dec18 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 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 -1.41 -0.84 -0.91 -0.80 -0.71

First Tin EBIT Competitor Comparison

For the Other Industrial Metals & Mining subindustry, First Tin'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.

First Tin EV-to-EBIT vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, First Tin's EV-to-EBIT distribution charts can be found below:

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


LSE:1SN
39GF Score
First Tin PLC LSE:1SN
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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First Tin 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 £-1.50 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 £-1.50 Mil mean?
First Tin (LSE:1SN) has a EBIT of £-1.50 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on First Tin.
Is First Tin's EBIT too high?
First Tin's current EBIT is £-1.50 Mil. Overall, First Tin has a GF Score™ of 39/100, reflecting its overall financial health beyond just this single metric.
How does First Tin's EBIT compare to competitors?
First Tin's EBIT of £-1.50 Mil can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good EBIT depends on the Metals & Mining 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 First Tin. First Tin's current EBIT is £-1.50 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Tin stock overvalued right now?
First Tin (LSE:1SN) has a current EBIT of £-1.50 Mil. The current EBIT is £-1.50 Mil. First Tin's overall GF Score™ is 39/100. 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 First Tin (LSE:1SN), the current EBIT is £-1.50 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.

First Tin Business Description

Other Exchanges 1SN:Germany
Address 47-48 Piccadilly, First Floor, London, GBR, W1J 0DT
First Tin PLC is engaged in developing hard rock tin projects in Germany and Australia. The company aims to use this critical mineral in the electric vehicle, renewable energy, and semiconductor supply chain. The company's projects include the Tellerhauser Project, the Taronga Project, the Gottesberg Project, and others.
39GF Score

Get the complete analysis for LSE:1SN

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

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