Lionhead Technology Development Co (SHSE:600539) EBIT: ¥-23.9 Mil (TTM As of Mar. 2026)


SHSE:600539 Lionhead Technology Development Co Ltd SHSE:600539
40 GF Score
Price ¥17.45
GF Value ¥5.89
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Lionhead Technology Development Co EBIT?

Lionhead Technology Development Co SHSE:600539 +6.92% 40 EBIT is ¥-23.9 Mil as of Mar. 2026. GuruFocus rates SHSE:600539 with a GF Score™ of 40/100 and a GF Value™ of ¥5.89 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Lionhead Technology Development Co's earnings before interest and taxes (EBIT) for the three months ended in Mar. 2026 was ¥3.5 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was ¥-23.9 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Lionhead Technology Development Co's annualized ROC % for the quarter that ended in Mar. 2026 was 4.05%. Lionhead Technology Development Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 5.98%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Lionhead Technology Development Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was -0.64%.

Lionhead Technology Development Co  (SHSE:600539) EBIT Explanation

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

Lionhead Technology Development Co'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: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=13.916 * ( 1 - 14.04% )/( (294.431 + 296.583)/ 2 )
=11.9621936/295.507
=4.05 %

where

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))
=472.519 - 44.068 - ( 134.02 - max(0, 110.841 - 398.993+134.02))
=294.431

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))
=463.816 - 36.922 - ( 130.311 - max(0, 99.974 - 391.854+130.311))
=296.583

Note: The Operating Income data used here is four times the quarterly (Mar. 2026) data.

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

Lionhead Technology Development Co'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: Dec. 2025  Q: Mar. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=13.824/( ( (19.777 + max(212.386, 0)) + (18.624 + max(211.278, 0)) )/ 2 )
=13.824/( ( 232.163 + 229.902 )/ 2 )
=13.824/231.0325
=5.98 %

where Working Capital is:

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(32.726 + 181.832 + 46.26) - (44.068 + 0 + 4.364)
=212.386

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(21.189 + 158.425 + 74.591) - (36.922 + 0 + 6.005)
=211.278

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Mar. 2026) EBIT data.

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

Lionhead Technology Development Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Mar. 2026 )
=-23.871/3743.292
=-0.64 %

* 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.

Lionhead Technology Development Co EBIT Related Terms

Lionhead Technology Development Co EBIT Historical Data

* Premium members only.

The historical data trend for Lionhead Technology Development 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.

Lionhead Technology Development Co EBIT Chart

Lionhead Technology Development 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 49.19 49.27 -99.48 -35.40 -24.53

Lionhead Technology Development Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 2.80 4.44 -7.57 -24.20 3.46

SHSE:600539 vs CRH, VMC, MLM: EBIT Comparison

For the Building Materials subindustry, Lionhead Technology Development 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.

Lionhead Technology Development Co EV-to-EBIT vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Lionhead Technology Development Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Lionhead Technology Development Co's EV-to-EBIT falls into.


SHSE:600539
40GF Score
Lionhead Technology Development Co Ltd SHSE:600539
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Lionhead Technology Development 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 Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ¥-23.9 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 ¥-23.9 Mil mean?
Lionhead Technology Development Co (SHSE:600539) has a EBIT of ¥-23.9 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Lionhead Technology Development Co.
Is Lionhead Technology Development Co's EBIT too high?
Lionhead Technology Development Co's current EBIT is ¥-23.9 Mil. Overall, Lionhead Technology Development Co has a GF Score™ of 40/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lionhead Technology Development Co's EBIT compare to CRH and VMC?
Lionhead Technology Development Co's EBIT of ¥-23.9 Mil can be compared against companies in the Building Materials 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 Building Materials company?
A good EBIT depends on the Building Materials 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 Lionhead Technology Development Co. Lionhead Technology Development Co's current EBIT is ¥-23.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lionhead Technology Development Co stock overvalued right now?
Based on GuruFocus' analysis, Lionhead Technology Development Co (SHSE:600539) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥5.89, compared to a current price of ¥17.45 — trading 196.3% above its estimated fair value. The current EBIT is ¥-23.9 Mil. Lionhead Technology Development Co's overall GF Score™ is 40/100 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 Lionhead Technology Development Co (SHSE:600539), the current EBIT is ¥-23.9 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 Lionhead Technology Development Co (SHSE:600539) Overvalued in 2026?

Based on GuruFocus' analysis, Lionhead Technology Development Co stock appears to be overvalued. The current stock price of ¥17.45 is trading 196.3% above its estimated GF Value™ of ¥5.89. GuruFocus considers Lionhead Technology Development Co to be Significantly Overvalued.

Key valuation signals for SHSE:600539:

  • EBIT: ¥-23.9 Mil
  • GF Value™: ¥5.89 vs. price of ¥17.45 (196.3% above fair value)
  • GF Score™: 40/100 with 4 warning signs

No single metric tells the full story. See the SHSE:600539 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Lionhead Technology Development Co Business Description

Address No. 51, Binhe West Road, Xinghua Street, No. 0201, 1st-2nd Floor, Building 3, Wanberin District, Shanxi Province, Taiyuan, CHN, 030027
Lionhead Technology Development Co Ltd is engaged in the e-commerce business. E-commerce distribution business refers to obtaining authorization from brand companies or their authorized agents in some or all channels in the field of e-commerce, and the company purchases products from brand companies, opens stores on third-party e-commerce platforms under its own name within the scope of authorization, and sells to end consumers, or sells to third-party e-commerce platforms such as JD.com, Tmall Supermarket, and other distributors.
40GF Score

Get the complete analysis for SHSE:600539

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

¥17.45
Price
¥5.89
GF Value