Smart (J) (Contractors) (LSE:SMJ) EBIT: £6.86 Mil (TTM As of Jan. 2026)

What is Smart (J) (Contractors) EBIT?

Smart (J) (Contractors) LSE:SMJ 60 EBIT is £6.86 Mil as of Jan. 2026. GuruFocus rates LSE:SMJ with a GF Score™ of 60/100 and a GF Value™ of £2.17 (Significantly Undervalued). The stock has 1 warning sign investors should review.

Smart (J) (Contractors)'s earnings before interest and taxes (EBIT) for the six months ended in Jan. 2026 was £0.11 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Jan. 2026 was £6.86 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Smart (J) (Contractors)'s annualized ROC % for the quarter that ended in Jan. 2026 was -0.26%. Smart (J) (Contractors)'s annualized ROC (Joel Greenblatt) % for the quarter that ended in Jan. 2026 was 1.50%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Smart (J) (Contractors)'s Earnings Yield (Joel Greenblatt) % for the quarter that ended in Jan. 2026 was 21.40%.

Smart (J) (Contractors) (LSE:SMJ) EBIT Explanation

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

Smart (J) (Contractors)'s annualized ROC % for the quarter that ended in Jan. 2026 is calculated as:

	ROC % (Q: Jan. 2026 )
=	NOPAT	/	Average Invested Capital
=	Operating Income * ( 1 - Tax Rate % )	/	( (Invested Capital (Q: Jul. 2025 )	+	Invested Capital (Q: Jan. 2026 ))	/ count )
=	-0.65 * ( 1 - 48.11% )	/	( (128.295	+	130.818)	/ 2 )
=	-0.337285	/	129.5565
=	-0.26 %

where

	Invested Capital		(Q: Jul. 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	))
=	158.335	-	4.221	-	( 25.819	-	max(0, 15.413	-	45.952	+	25.819	))
=	128.295

	Invested Capital		(Q: Jan. 2026 )
=	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	))
=	152.08	-	3.494	-	( 17.768	-	max(0, 9.491	-	31.798	+	17.768	))
=	130.818

Note: The Operating Income data used here is two times the semi-annual (Jan. 2026) data.

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

Smart (J) (Contractors)'s annualized ROC (Joel Greenblatt) % for the quarter that ended in Jan. 2026 is calculated as:

	ROC (Joel Greenblatt) %		(Q: Jan. 2026 )
=	EBIT	/	Average of (Net fixed Assets	+	Net Working Capital)
=	EBIT	/	Average of (Property, Plant and Equipment	+	Net Working Capital)
			Q: Jul. 2025		Q: Jan. 2026
=	EBIT	/	( ( (Property, Plant and Equipment + Net Working Capital)	+	(Property, Plant and Equipment + Net Working Capital) )	/	count )
=	0.224	/	( ( (3.026 + max(13.883, 0))	+	(2.839 + max(10.202, 0)) )	/	2 )
=	0.224	/	( ( 16.909	+	13.041 )	/	2 )
=	0.224	/	14.975
=	1.50 %

where Working Capital is:

	Working Capital		(Q: Jul. 2025 )
=	(Accounts Receivable	+	Total Inventories	+	Other Current Assets)	-	(Accounts Payable & Accrued Expense	+	Defer. Rev.	+	Other Current Liabilities)
=	(1.348	+	16.408	+	0.7)	-	(4.221	+	0	+	0.352)
=	13.883

	Working Capital		(Q: Jan. 2026 )
=	(Accounts Receivable	+	Total Inventories	+	Other Current Assets)	-	(Accounts Payable & Accrued Expense	+	Defer. Rev.	+	Other Current Liabilities)
=	(2.614	+	10.674	+	0.408)	-	(3.494	+	0	+	0)
=	10.202

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Jan. 2026) EBIT data.

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

Smart (J) (Contractors)'s Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %	=	EBIT (TTM)	/	Enterprise Value (Q: Jan. 2026 )
	=	6.858	/	32.054
	=	21.40 %

* 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.

Smart (J) (Contractors) EBIT Related Terms

Smart (J) (Contractors) EBIT Historical Data

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The historical data trend for Smart (J) (Contractors)'s EBIT can be seen below:

Smart (J) (Contractors) EBIT Chart

Smart (J) (Contractors) Annual Data

Trend

Jul16

Jul17

Jul18

Jul19

Jul20

Jul21

Jul22

Jul23

Jul24

Jul25

EBIT

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14.89

8.20

0.12

2.38

6.88

Smart (J) (Contractors) Semi-Annual Data
	Jul16	Jan17	Jul17	Jan18	Jul18	Jan19	Jul19	Jan20	Jul20	Jan21	Jul21	Jan22	Jul22	Jan23	Jul23	Jan24	Jul24	Jan25	Jul25	Jan26
EBIT	Get a 7-Day Free Trial															0.21	2.17	0.13	6.75	0.11

LSE:SMJ vs PWR, FIX, EME: EBIT Comparison

For the Engineering & Construction subindustry, Smart (J) (Contractors)'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.

Smart (J) (Contractors) EV-to-EBIT vs Construction Industry

For the Construction industry and Industrials sector, Smart (J) (Contractors)'s EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Smart (J) (Contractors)'s EV-to-EBIT falls into.

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60GF Score

Smart (J) & Co (Contractors) PLC LSE:SMJ

EBIT is just one metric. See GF Score™, valuation, warning signs, and more.

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Smart (J) (Contractors) 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 Jan. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was £6.86 Mil.

Frequently Asked Questions Learn more about EBIT →

What does a EBIT of £6.86 Mil mean?

Smart (J) (Contractors) (LSE:SMJ) has a EBIT of £6.86 Mil as of Jan. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Smart (J) (Contractors).

Is Smart (J) (Contractors)'s EBIT too high?

Smart (J) (Contractors)'s current EBIT is £6.86 Mil. Overall, Smart (J) (Contractors) has a GF Score™ of 60/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.

How does Smart (J) (Contractors)'s EBIT compare to PWR and FIX?

Smart (J) (Contractors)'s EBIT of £6.86 Mil can be compared against companies in the Construction 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 Construction company?

A good EBIT depends on the Construction 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 Smart (J) (Contractors). Smart (J) (Contractors)'s current EBIT is £6.86 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Smart (J) (Contractors) stock overvalued right now?

Based on GuruFocus' analysis, Smart (J) (Contractors) (LSE:SMJ) is currently considered Significantly Undervalued. The stock's GF Value™ is £2.17, compared to a current price of £1.13 — trading 48.2% below its estimated fair value. The current EBIT is £6.86 Mil. Smart (J) (Contractors)'s overall GF Score™ is 60/100 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 Smart (J) (Contractors) (LSE:SMJ), the current EBIT is £6.86 Mil as of Jan. 2026. 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 Smart (J) (Contractors) (LSE:SMJ) Overvalued in 2026?

Based on GuruFocus' analysis, Smart (J) (Contractors) stock appears to be undervalued. The current stock price of £1.13 is trading 48.2% below its estimated GF Value™ of £2.17. GuruFocus considers Smart (J) (Contractors) to be Significantly Undervalued.

Key valuation signals for LSE:SMJ:

EBIT: £6.86 Mil
GF Value™: £2.17 vs. price of £1.13 (48.2% below fair value)
GF Score™: 60/100 with 1 warning sign

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

Smart (J) (Contractors) Business Description

Industry Industrials Construction

Comparable Companies LSE:BILN LSE:VANL LSE:TGP LSE:NEXS LSE:CEPS LSE:BUC LSE:SFR PWR XPAR:DG FIX NSE:LT XAMS:FER XKRX:028260 XTER:HOT XMAD:ACS EME MTZ SHSE:601668 STRL XPAR:EN

Address 28 Cramond Road South, Edinburgh, GBR, EH4 6AB

Website https://www.jsmart.co.uk

Smart (J) & Co (Contractors) PLC is a construction company. Its activities include building and civil engineering contracting, a residential development for sale, and the development of industrial and commercial property for lease and sale. The main construction activity undertaken by the company is that of social housing for several housing associations and registered social landlords predominately in the Edinburgh area. It has a portfolio of self-financed industrial and commercial properties that are owned and managed by its subsidiary company. The investment properties are located throughout the central belt of Scotland and in the Edinburgh area.

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

£1.13

Price

£2.17

GF Value

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