Upcon (NGO:5075) EBIT: 円430 Mil (TTM As of Jan. 2026)


NGO:5075 Upcon Corp NGO:5075
66 GF Score
Price 円1,283.00
GF Value 円738.20
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Upcon EBIT?

Upcon NGO:5075 -1.69% 66 EBIT is 円430 Mil as of Jan. 2026. GuruFocus rates NGO:5075 with a GF Score™ of 66/100 and a GF Value™ of 円738.20 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Upcon's earnings before interest and taxes (EBIT) for the six months ended in Jan. 2026 was 円164 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Jan. 2026 was 円430 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Upcon's annualized ROC % for the quarter that ended in Jan. 2026 was 34.20%. Upcon's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jan. 2026 was 186.46%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Upcon's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Jan. 2026 was 10.41%.

Upcon  (NGO:5075) EBIT Explanation

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

Upcon'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 )
=317.246 * ( 1 - 29.91% )/( (507.574 + 792.86)/ 2 )
=222.3577214/650.217
=34.20 %

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))
=1920.544 - 133.645 - ( 1279.325 - max(0, 201.716 - 1547.4+1279.325))
=507.574

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))
=2322.724 - 141.591 - ( 1430.406 - max(0, 260.643 - 1648.916+1430.406))
=792.86

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:

Upcon'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 )
=328.002/( ( (19.742 + max(69.167, 0)) + (262.917 + max(-17.117, 0)) )/ 2 )
=328.002/( ( 88.909 + 262.917 )/ 2 )
=328.002/175.913
=186.46 %

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)
=(131.765 + 47.323 + 88.987) - (133.645 + 0 + 65.263)
=69.167

Working Capital(Q: Jan. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(172.7 + 18.867 + 26.943) - (141.591 + 0 + 94.036)
=-17.117

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:

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Jan. 2026 )
=429.618/4128.336
=10.41 %

* 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.

Upcon EBIT Related Terms

Upcon EBIT Historical Data

* Premium members only.

The historical data trend for Upcon'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.

Upcon EBIT Chart

Upcon Annual Data
Trend Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
EBIT
Get a 7-Day Free Trial 53.72 178.45 94.70 338.14 429.62

Upcon Semi-Annual Data
Jan20 Jan21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
EBIT Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 26.34 208.30 129.84 265.62 164.00

NGO:5075 vs PWR, FIX, EME: EBIT Comparison

For the Engineering & Construction subindustry, Upcon'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.

Upcon EV-to-EBIT vs Construction Industry

For the Construction industry and Industrials sector, Upcon's EV-to-EBIT distribution charts can be found below:

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


NGO:5075
66GF Score
Upcon Corp NGO:5075
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Upcon 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 円430 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430 Mil mean?
Upcon (NGO:5075) has a EBIT of 円430 Mil as of Jan. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Upcon.
Is Upcon's EBIT too high?
Upcon's current EBIT is 円430 Mil. Overall, Upcon has a GF Score™ of 66/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Upcon's EBIT compare to PWR and FIX?
Upcon's EBIT of 円430 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 Upcon. Upcon's current EBIT is 円430 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upcon stock overvalued right now?
Based on GuruFocus' analysis, Upcon (NGO:5075) is currently considered Significantly Overvalued. The stock's GF Value™ is 円738.20, compared to a current price of 円1,283.00 — trading 73.8% above its estimated fair value. The current EBIT is 円430 Mil. Upcon's overall GF Score™ is 66/100 with 2 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 Upcon (NGO:5075), the current EBIT is 円430 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 Upcon (NGO:5075) Overvalued in 2026?

Based on GuruFocus' analysis, Upcon stock appears to be overvalued. The current stock price of 円1,283.00 is trading 73.8% above its estimated GF Value™ of 円738.20. GuruFocus considers Upcon to be Significantly Overvalued.

Key valuation signals for NGO:5075:

  • EBIT: 円430 Mil
  • GF Value™: 円738.20 vs. price of 円1,283.00 (73.8% above fair value)
  • GF Score™: 66/100 with 2 warning signs

No single metric tells the full story. See the NGO:5075 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Upcon Business Description

Address 3-2-1 Sakado, 611 KSP East Building, Takatsu-ku, Kanagawa Prefecture, Kawasaki, JPN, 213-0012
Upcon Corp operates in the civil engineering and construction industry predominantly in Japan. The company applies its Upcon method, which uses completely non-freon urethane resin and small machines to repair subsidence, tilt, steps, gaps, etc., in concrete floors, caused by earthquakes or uneven ground settlement. The Upcon method is also used to correct unevenness on roads, ports, and airports, mainly for public works projects. In addition, the company provides gap and cavity filling services, maintains and repairs waterway tunnels, and is working on several projects, including a new construction method using urethane foam resin. It operates in a single segment, the subsidence correction business.
66GF Score

Get the complete analysis for NGO:5075

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

円1,283.00
Price
円738.20
GF Value