CommSeed (NGO:3739) EBIT: 円152 Mil (TTM As of Mar. 2026)


NGO:3739 CommSeed Corp NGO:3739
56 GF Score
Price 円128.00
GF Value 円208.36
Valuation Significantly Undervalued
! 3 Warning Signs
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What is CommSeed EBIT?

CommSeed NGO:3739 +2.40% 56 EBIT is 円152 Mil as of Mar. 2026. GuruFocus rates NGO:3739 with a GF Score™ of 56/100 and a GF Value™ of 円208.36 (Significantly Undervalued). The stock has 3 warning signs investors should review.

CommSeed's earnings before interest and taxes (EBIT) for the six months ended in Mar. 2026 was 円92 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was 円152 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. CommSeed's annualized ROC % for the quarter that ended in Mar. 2026 was 15.20%. CommSeed's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 558.65%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. CommSeed's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 11.32%.


CommSeed  (NGO:3739) EBIT Explanation

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

CommSeed's annualized ROC % for the quarter that ended in Mar. 2026 is calculated as:

ROC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Sep. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=181.624 * ( 1 - 22.17% )/( (1071.378 + 788.952)/ 2 )
=141.3579592/930.165
=15.20 %

where

Invested Capital(Q: Sep. 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))
=1673.694 - 130.906 - ( 770.656 - max(0, 777.913 - 1249.323+770.656))
=1071.378

Invested Capital(Q: Mar. 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))
=1517.234 - 175.674 - ( 699.836 - max(0, 568.47 - 1121.078+699.836))
=788.952

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

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

CommSeed's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 is calculated as:

ROC (Joel Greenblatt) %(Q: Mar. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Sep. 2025  Q: Mar. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=183.312/( ( (10.197 + max(-49.392, 0)) + (12.254 + max(43.176, 0)) )/ 2 )
=183.312/( ( 10.197 + 55.43 )/ 2 )
=183.312/32.8135
=558.65 %

where Working Capital is:

Working Capital(Q: Sep. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(273.324 + 23.498 + 81.845) - (130.906 + 0 + 297.153)
=-49.392

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(299.7 + 20.535 + 101.007) - (175.674 + 0 + 202.392)
=43.176

When net working capital is negative, 0 is used.

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

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

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Mar. 2026 )
=151.741/1340.704
=11.32 %

* 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.


CommSeed EBIT Related Terms


CommSeed EBIT Historical Data

* Premium members only.

The historical data trend for CommSeed'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.

CommSeed EBIT Chart

CommSeed Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 75.79 -136.41 -45.94 -111.19 151.74

CommSeed Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 -2.79 -199.94 88.76 60.09 91.66

NGO:3739 vs NTES, EA, TTWO: EBIT Comparison

For the Electronic Gaming & Multimedia subindustry, CommSeed'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.


CommSeed EV-to-EBIT vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, CommSeed's EV-to-EBIT distribution charts can be found below:

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


NGO:3739
56GF Score
CommSeed Corp NGO:3739
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CommSeed 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 Mar. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was 円152 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 円152 Mil mean?
CommSeed (NGO:3739) has a EBIT of 円152 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on CommSeed.
Is CommSeed's EBIT too high?
CommSeed's current EBIT is 円152 Mil. Overall, CommSeed has a GF Score™ of 56/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CommSeed's EBIT compare to NTES and EA?
CommSeed's EBIT of 円152 Mil can be compared against companies in the Interactive Media 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 an Interactive Media company?
A good EBIT depends on the Interactive Media 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 CommSeed. CommSeed's current EBIT is 円152 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CommSeed stock overvalued right now?
Based on GuruFocus' analysis, CommSeed (NGO:3739) is currently considered Significantly Undervalued. The stock's GF Value™ is 円208.36, compared to a current price of 円128.00 — trading 38.6% below its estimated fair value. The current EBIT is 円152 Mil. CommSeed's overall GF Score™ is 56/100 with 3 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 CommSeed (NGO:3739), the current EBIT is 円152 Mil as of Mar. 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 CommSeed (NGO:3739) Overvalued in 2026?

Based on GuruFocus' analysis, CommSeed stock appears to be undervalued. The current stock price of 円128.00 is trading 38.6% below its estimated GF Value™ of 円208.36. GuruFocus considers CommSeed to be Significantly Undervalued.

Key valuation signals for NGO:3739:

  • EBIT: 円152 Mil
  • GF Value™: 円208.36 vs. price of 円128.00 (38.6% below fair value)
  • GF Score™: 56/100 with 3 warning signs

No single metric tells the full story. See the NGO:3739 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CommSeed Business Description

Address 2-3 Kanda Surugadai, Chiyoda-ku, Tokyo, JPN, 101-0062
CommSeed Corp is engaged in the planning and production of mobile content. It also involves in the planning and production of video game software; and provision of ASP services. It provides smartphone apps. It also develops the manufacturer's official website and various contract development projects.
56GF Score

Get the complete analysis for NGO:3739

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

円128.00
Price
円208.36
GF Value