Universal Scientific Industrial (Shanghai) Co (SHSE:601231) EBIT: ¥2,536 Mil (TTM As of Mar. 2026)


SHSE:601231 Universal Scientific Industrial (Shanghai) Co Ltd SHSE:601231
76 GF Score
Price ¥32.94
GF Value ¥15.15
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Universal Scientific Industrial (Shanghai) Co EBIT?

Universal Scientific Industrial (Shanghai) Co SHSE:601231 -8.98% 76 EBIT is ¥2,536 Mil as of Mar. 2026. GuruFocus rates SHSE:601231 with a GF Score™ of 76/100 and a GF Value™ of ¥15.15 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Universal Scientific Industrial (Shanghai) Co's earnings before interest and taxes (EBIT) for the three months ended in Mar. 2026 was ¥523 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was ¥2,536 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Universal Scientific Industrial (Shanghai) Co's annualized ROC % for the quarter that ended in Mar. 2026 was 11.77%. Universal Scientific Industrial (Shanghai) Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 18.91%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Universal Scientific Industrial (Shanghai) Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 3.66%.

Universal Scientific Industrial (Shanghai) Co  (SHSE:601231) EBIT Explanation

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

Universal Scientific Industrial (Shanghai) 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 )
=1971.732 * ( 1 - 13.93% )/( (14227.839 + 14621.47)/ 2 )
=1697.0697324/14424.6545
=11.77 %

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))
=40486.483 - 13007.949 - ( 13250.695 - max(0, 16798.868 - 32143.174+13250.695))
=14227.839

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))
=40584.587 - 12434.395 - ( 13528.722 - max(0, 16599.049 - 32018.189+13528.722))
=14621.47

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

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

Universal Scientific Industrial (Shanghai) 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 )
=2091.556/( ( (5830.707 + max(5174.705, 0)) + (5818.465 + max(5297.974, 0)) )/ 2 )
=2091.556/( ( 11005.412 + 11116.439 )/ 2 )
=2091.556/11060.9255
=18.91 %

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)
=(10029.923 + 7977.391 + 651.737) - (13007.949 + 0 + 476.397)
=5174.705

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(8893.26 + 8668.65 + 664.581) - (12434.395 + 0 + 494.122)
=5297.974

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:

Universal Scientific Industrial (Shanghai) Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Mar. 2026 )
=2536.466/69315.821
=3.66 %

* 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.

Universal Scientific Industrial (Shanghai) Co EBIT Related Terms

Universal Scientific Industrial (Shanghai) Co EBIT Historical Data

* Premium members only.

The historical data trend for Universal Scientific Industrial (Shanghai) 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.

Universal Scientific Industrial (Shanghai) Co EBIT Chart

Universal Scientific Industrial (Shanghai) 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 2,340.19 3,712.20 2,589.90 2,244.83 2,486.91

Universal Scientific Industrial (Shanghai) 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 473.33 424.47 808.38 780.73 522.89

SHSE:601231 vs APH, GLW, TEL: EBIT Comparison

For the Electronic Components subindustry, Universal Scientific Industrial (Shanghai) 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.

Universal Scientific Industrial (Shanghai) Co EV-to-EBIT vs Hardware Industry

For the Hardware industry and Technology sector, Universal Scientific Industrial (Shanghai) Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Universal Scientific Industrial (Shanghai) Co's EV-to-EBIT falls into.


SHSE:601231
76GF Score
Universal Scientific Industrial (Shanghai) Co Ltd SHSE:601231
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Universal Scientific Industrial (Shanghai) 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 ¥2,536 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 ¥2,536 Mil mean?
Universal Scientific Industrial (Shanghai) Co (SHSE:601231) has a EBIT of ¥2,536 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Universal Scientific Industrial (Shanghai) Co.
Is Universal Scientific Industrial (Shanghai) Co's EBIT too high?
Universal Scientific Industrial (Shanghai) Co's current EBIT is ¥2,536 Mil. Overall, Universal Scientific Industrial (Shanghai) Co has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Universal Scientific Industrial (Shanghai) Co's EBIT compare to APH and GLW?
Universal Scientific Industrial (Shanghai) Co's EBIT of ¥2,536 Mil can be compared against companies in the Hardware 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 Hardware company?
A good EBIT depends on the Hardware 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 Universal Scientific Industrial (Shanghai) Co. Universal Scientific Industrial (Shanghai) Co's current EBIT is ¥2,536 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Scientific Industrial (Shanghai) Co stock overvalued right now?
Based on GuruFocus' analysis, Universal Scientific Industrial (Shanghai) Co (SHSE:601231) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥15.15, compared to a current price of ¥32.94 — trading 117.4% above its estimated fair value. The current EBIT is ¥2,536 Mil. Universal Scientific Industrial (Shanghai) Co's overall GF Score™ is 76/100 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 Universal Scientific Industrial (Shanghai) Co (SHSE:601231), the current EBIT is ¥2,536 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 Universal Scientific Industrial (Shanghai) Co (SHSE:601231) Overvalued in 2026?

Based on GuruFocus' analysis, Universal Scientific Industrial (Shanghai) Co stock appears to be overvalued. The current stock price of ¥32.94 is trading 117.4% above its estimated GF Value™ of ¥15.15. GuruFocus considers Universal Scientific Industrial (Shanghai) Co to be Significantly Overvalued.

Key valuation signals for SHSE:601231:

  • EBIT: ¥2,536 Mil
  • GF Value™: ¥15.15 vs. price of ¥32.94 (117.4% above fair value)
  • GF Score™: 76/100 with 3 warning signs

No single metric tells the full story. See the SHSE:601231 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Universal Scientific Industrial (Shanghai) Co Business Description

Address No. 169, Shengxia Road, 5th Floor, Building B, Pudong New Area, Shanghai, CHN, 201203
Universal Scientific Industrial (Shanghai) Co Ltd provides electronics manufacturing service industry, and its products are mainly used in consumer electronics, cloud storage, industrial, automotive electronics, and medical industries. The Company's service products, business layout, and operations are characterized by modularization, diversification, and globalization. The company's sales service network spans North America, Europe, Japan, China, Taiwan, and has manufacturing sites in China, Taiwan, Korea, and Mexico.
76GF Score

Get the complete analysis for SHSE:601231

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

¥32.94
Price
¥15.15
GF Value