Lms Compliance (SGX:LMS) EBIT: S$2.99 Mil (TTM As of Dec. 2025)

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SGX:LMS Lms Compliance Ltd SGX:LMS
68 GF Score
Price S$0.43
GF Value S$0.45
Valuation Fairly Valued
! 4 Warning Signs
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What is Lms Compliance EBIT?

Lms Compliance SGX:LMS +1.19% 68 EBIT is S$2.99 Mil as of Dec. 2025. GuruFocus rates SGX:LMS with a GF Score™ of 68/100 and a GF Value™ of S$0.45 (Fairly Valued). The stock has 4 warning signs investors should review.

Lms Compliance's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was S$1.74 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was S$2.99 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Lms Compliance's annualized ROC % for the quarter that ended in Dec. 2025 was 53.56%. Lms Compliance's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 88.65%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Lms Compliance's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 5.82%.

Lms Compliance  (SGX:LMS) EBIT Explanation

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

Lms Compliance'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 )
=5.282 * ( 1 - 25.71% )/( (4.669 + 9.984)/ 2 )
=3.9239978/7.3265
=53.56 %

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))
=11.227 - 0.445 - ( 6.113 - max(0, 1.056 - 7.805+6.113))
=4.669

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))
=18.837 - 0.643 - ( 8.21 - max(0, 2.009 - 10.497+8.21))
=9.984

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:

Lms Compliance'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 )
=3.484/( ( (3.3 + max(0.666, 0)) + (3.465 + max(0.429, 0)) )/ 2 )
=3.484/( ( 3.966 + 3.894 )/ 2 )
=3.484/3.93
=88.65 %

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)
=(1.401 + 0 + 0.123) - (0.445 + 0 + 0.413)
=0.666

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1.978 + 0 + 0.211) - (0.643 + 0 + 1.117)
=0.429

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:

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=2.994/51.472
=5.82 %

* 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.

Lms Compliance EBIT Related Terms

Lms Compliance EBIT Historical Data

* Premium members only.

The historical data trend for Lms Compliance'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.

Lms Compliance EBIT Chart

Lms Compliance Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial 2.22 0.80 2.22 2.42 3.03

Lms Compliance Semi-Annual Data
Dec19 Dec20 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 1.14 1.18 1.18 1.25 1.74

SGX:LMS vs CTAS, CPRT, ULS: EBIT Comparison

For the Specialty Business Services subindustry, Lms Compliance'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.

Lms Compliance EV-to-EBIT vs Business Services Industry

For the Business Services industry and Industrials sector, Lms Compliance's EV-to-EBIT distribution charts can be found below:

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


SGX:LMS
68GF Score
Lms Compliance Ltd SGX:LMS
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Lms Compliance 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 S$2.99 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 S$2.99 Mil mean?
Lms Compliance (SGX:LMS) has a EBIT of S$2.99 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Lms Compliance.
Is Lms Compliance's EBIT too high?
Lms Compliance's current EBIT is S$2.99 Mil. Overall, Lms Compliance has a GF Score™ of 68/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lms Compliance's EBIT compare to CTAS and CPRT?
Lms Compliance's EBIT of S$2.99 Mil can be compared against companies in the Business Services 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 Business Services company?
A good EBIT depends on the Business Services 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 Lms Compliance. Lms Compliance's current EBIT is S$2.99 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lms Compliance stock overvalued right now?
Based on GuruFocus' analysis, Lms Compliance (SGX:LMS) is currently considered Fairly Valued. The stock's GF Value™ is S$0.45, compared to a current price of S$0.43 — trading 5.6% below its estimated fair value. The current EBIT is S$2.99 Mil. Lms Compliance's overall GF Score™ is 68/100 with 4 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 Lms Compliance (SGX:LMS), the current EBIT is S$2.99 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 Lms Compliance (SGX:LMS) Overvalued in 2026?

Based on GuruFocus' analysis, Lms Compliance stock appears to be undervalued. The current stock price of S$0.43 is trading 5.6% below its estimated GF Value™ of S$0.45. GuruFocus considers Lms Compliance to be Fairly Valued.

Key valuation signals for SGX:LMS:

  • EBIT: S$2.99 Mil
  • GF Value™: S$0.45 vs. price of S$0.43 (5.6% below fair value)
  • GF Score™: 68/100 with 4 warning signs

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

Lms Compliance Business Description

Address 16, Lengkok Kikik 1, Taman Inderawasih, Perai, PNG, MYS, 13600
LMS Compliance Ltd is engaged in investment holding and the development of software and applications related to conformity assessment technology. The Group operates through two segments, with testing and assessment generating the majority of revenue by providing product safety testing and compliance assessment services. Its certification and consultancy services segment provides ISO application, certification, conformity assessment, education, training, and management consultancy. Its products include Aikinz (LIMS), Aizenz (Carbon Accounting System), Aisinz (Global Real-time Surveillance Scheme), and Aihorz solutions such as Slope Monitoring Prevention (SMP), Flood Monitoring Prevention (FMP), and LoRa GPS Emission Tracking (LGET).
68GF Score

Get the complete analysis for SGX:LMS

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

S$0.43
Price
S$0.45
GF Value