Jing-Jan Retail Business Co (ROCO:2942) EBIT: NT$328 Mil (TTM As of Dec. 2025)

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ROCO:2942 Jing-Jan Retail Business Co Ltd ROCO:2942
79 GF Score
Price NT$39.40
GF Value NT$39.96
Valuation Fairly Valued
! 9 Warning Signs
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What is Jing-Jan Retail Business Co EBIT?

Jing-Jan Retail Business Co ROCO:2942 79 EBIT is NT$328 Mil as of Dec. 2025. GuruFocus rates ROCO:2942 with a GF Score™ of 79/100 and a GF Value™ of NT$39.96 (Fairly Valued). The stock has 9 warning signs investors should review.

Jing-Jan Retail Business Co's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was NT$165 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$328 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Jing-Jan Retail Business Co's annualized ROC % for the quarter that ended in Dec. 2025 was 4.44%. Jing-Jan Retail Business Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 8.74%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Jing-Jan Retail Business Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 7.75%.

Jing-Jan Retail Business Co  (ROCO:2942) EBIT Explanation

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

Jing-Jan Retail Business Co'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 )
=293.826 * ( 1 - 21.12% )/( (4912.004 + 5538.714)/ 2 )
=231.7699488/5225.359
=4.44 %

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))
=4880.428 - 721.056 - ( 479.85 - max(0, 1304.562 - 551.93+479.85))
=4912.004

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))
=4952.923 - 886.878 - ( 725.515 - max(0, 2259.517 - 786.848+725.515))
=5538.714

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:

Jing-Jan Retail Business Co'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 )
=329.858/( ( (3881.018 + max(-776.346, 0)) + (3663.608 + max(-943.641, 0)) )/ 2 )
=329.858/( ( 3881.018 + 3663.608 )/ 2 )
=329.858/3772.313
=8.74 %

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)
=(46.894 + 15.297 + 6.64) - (721.056 + 0 + 124.121)
=-776.346

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(31.114 + 14.293 + 9.6899999999999) - (886.878 + 0 + 111.86)
=-943.641

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:

Jing-Jan Retail Business Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=327.873/4230.457
=7.75 %

* 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.

Jing-Jan Retail Business Co EBIT Related Terms

Jing-Jan Retail Business Co EBIT Historical Data

* Premium members only.

The historical data trend for Jing-Jan Retail Business Co'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.

Jing-Jan Retail Business Co EBIT Chart

Jing-Jan Retail Business Co 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 183.04 256.08 375.44 329.06 327.87

Jing-Jan Retail Business Co 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 192.30 164.54 164.52 162.94 164.93

ROCO:2942 vs DDS, M: EBIT Comparison

For the Department Stores subindustry, Jing-Jan Retail Business Co'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.

Jing-Jan Retail Business Co EV-to-EBIT vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Jing-Jan Retail Business Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Jing-Jan Retail Business Co's EV-to-EBIT falls into.


ROCO:2942
79GF Score
Jing-Jan Retail Business Co Ltd ROCO:2942
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Jing-Jan Retail Business Co 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 NT$328 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 NT$328 Mil mean?
Jing-Jan Retail Business Co (ROCO:2942) has a EBIT of NT$328 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Jing-Jan Retail Business Co.
Is Jing-Jan Retail Business Co's EBIT too high?
Jing-Jan Retail Business Co's current EBIT is NT$328 Mil. Overall, Jing-Jan Retail Business Co has a GF Score™ of 79/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Jing-Jan Retail Business Co's EBIT compare to DDS and M?
Jing-Jan Retail Business Co's EBIT of NT$328 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good EBIT depends on the Retail - Cyclical 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 Jing-Jan Retail Business Co. Jing-Jan Retail Business Co's current EBIT is NT$328 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jing-Jan Retail Business Co stock overvalued right now?
Based on GuruFocus' analysis, Jing-Jan Retail Business Co (ROCO:2942) is currently considered Fairly Valued. The stock's GF Value™ is NT$39.96, compared to a current price of NT$39.40 — trading 1.4% below its estimated fair value. The current EBIT is NT$328 Mil. Jing-Jan Retail Business Co's overall GF Score™ is 79/100 with 9 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 Jing-Jan Retail Business Co (ROCO:2942), the current EBIT is NT$328 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 Jing-Jan Retail Business Co (ROCO:2942) Overvalued in 2026?

Based on GuruFocus' analysis, Jing-Jan Retail Business Co stock appears to be undervalued. The current stock price of NT$39.40 is trading 1.4% below its estimated GF Value™ of NT$39.96. GuruFocus considers Jing-Jan Retail Business Co to be Fairly Valued.

Key valuation signals for ROCO:2942:

  • EBIT: NT$328 Mil
  • GF Value™: NT$39.96 vs. price of NT$39.40 (1.4% below fair value)
  • GF Score™: 79/100 with 9 warning signs

No single metric tells the full story. See the ROCO:2942 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Jing-Jan Retail Business Co Business Description

Address No.1, Section 1, Chengde Road, Datong District, Taipei, TWN
Jing-Jan Retail Business Co Ltd is engaged as department stores and related ancillary business. The company offers product types like floor tour which include fashion avenue, youth avenue, and food avenue, a food list which includes themes restaurant, food court, and light cafe, and shopping list.
79GF Score

Get the complete analysis for ROCO:2942

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

NT$39.40
Price
NT$39.96
GF Value