Comet Holding AG (LTS:0ROQ) EBIT: CHF22.3 Mil (TTM As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

LTS:0ROQ Comet Holding AG LTS:0ROQ
80 GF Score
Price CHF338.27
GF Value CHF263.20
Valuation Modestly Overvalued
! 5 Warning Signs
View Full Analysis

What is Comet Holding AG EBIT?

Comet Holding AG LTS:0ROQ +2.46% 80 EBIT is CHF22.3 Mil as of Dec. 2025. GuruFocus rates LTS:0ROQ with a GF Score™ of 80/100 and a GF Value™ of CHF263.20 (Modestly Overvalued). The stock has 5 warning signs investors should review.

Comet Holding AG's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was CHF14.7 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was CHF22.3 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Comet Holding AG's annualized ROC % for the quarter that ended in Dec. 2025 was 2.54%. Comet Holding AG's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 11.40%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Comet Holding AG's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 0.86%.


Comet Holding AG  (LTS:0ROQ) EBIT Explanation

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

Comet Holding AG'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 )
=29.164 * ( 1 - 68.43% )/( (370.179 + 355.958)/ 2 )
=9.2070748/363.0685
=2.54 %

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))
=498.409 - 35.225 - ( 93.005 - max(0, 150.216 - 284.887+93.005))
=370.179

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:

Comet Holding AG'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 )
=29.48/( ( (153.834 + max(106.835, 0)) + (175.401 + max(81.109, 0)) )/ 2 )
=29.48/( ( 260.669 + 256.51 )/ 2 )
=29.48/258.5895
=11.40 %

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)
=(79.03 + 102.733 + 10.119) - (35.225 + 0 + 49.822)
=106.835

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(63.169 + 89.481 + 16.984) - (47.894 + 0 + 40.631)
=81.109

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:

Comet Holding AG's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=22.34/2608.068
=0.86 %

* 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.


Comet Holding AG EBIT Related Terms


Comet Holding AG EBIT Historical Data

* Premium members only.

The historical data trend for Comet Holding AG'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.

Comet Holding AG EBIT Chart

Comet Holding AG 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 83.75 97.08 21.21 39.95 22.34

Comet Holding AG 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 18.13 5.41 34.54 7.60 14.74

LTS:0ROQ vs COHR, KEYS, GRMN: EBIT Comparison

For the Scientific & Technical Instruments subindustry, Comet Holding AG'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.


Comet Holding AG EV-to-EBIT vs Hardware Industry

For the Hardware industry and Technology sector, Comet Holding AG's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Comet Holding AG's EV-to-EBIT falls into.


LTS:0ROQ
80GF Score
Comet Holding AG LTS:0ROQ
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Comet Holding AG 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 CHF22.3 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 CHF22.3 Mil mean?
Comet Holding AG (LTS:0ROQ) has a EBIT of CHF22.3 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Comet Holding AG.
Is Comet Holding AG's EBIT too high?
Comet Holding AG's current EBIT is CHF22.3 Mil. Overall, Comet Holding AG has a GF Score™ of 80/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Comet Holding AG's EBIT compare to COHR and KEYS?
Comet Holding AG's EBIT of CHF22.3 Mil can be compared against companies in the Hardware 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 Hardware company?
A good EBIT depends on the Hardware 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 Comet Holding AG. Comet Holding AG's current EBIT is CHF22.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Comet Holding AG stock overvalued right now?
Based on GuruFocus' analysis, Comet Holding AG (LTS:0ROQ) is currently considered Modestly Overvalued. The stock's GF Value™ is CHF263.20, compared to a current price of CHF338.27 — trading 28.5% above its estimated fair value. The current EBIT is CHF22.3 Mil. Comet Holding AG's overall GF Score™ is 80/100 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 Comet Holding AG (LTS:0ROQ), the current EBIT is CHF22.3 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 Comet Holding AG (LTS:0ROQ) Overvalued in 2026?

Based on GuruFocus' analysis, Comet Holding AG stock appears to be overvalued. The current stock price of CHF338.27 is trading 28.5% above its estimated GF Value™ of CHF263.20. GuruFocus considers Comet Holding AG to be Modestly Overvalued.

Key valuation signals for LTS:0ROQ:

  • EBIT: CHF22.3 Mil
  • GF Value™: CHF263.20 vs. price of CHF338.27 (28.5% above fair value)
  • GF Score™: 80/100 with 5 warning signs

No single metric tells the full story. See the LTS:0ROQ stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Comet Holding AG Business Description

Address Herrengasse 10, Postfach 141, Flamatt, CHE, 3175
Comet Holding AG is a vendor of X-ray, radio frequency (RF) power, and e-beam technology. It markets its systems and services under the Comet, Yxlon, and ebeam brands. Yxlon x-ray systems for non-destructive testing are supplied to end customers in the automotive, aerospace, electronics, and energy sectors. Under the Comet brand, the group builds components and modules such as x-ray sources, vacuum capacitors, RF generators, and impedance matching networks, marketed to manufacturers in the automotive, aerospace, semiconductor, and solar industries, as well as the security sector. The Group has three operating divisions: Plasma Control Technologies (PCT), X-Ray Systems (IXS), and Industrial X-Ray Modules (IXM).
80GF Score

Get the complete analysis for LTS:0ROQ

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

CHF338.27
Price
CHF263.20
GF Value