Luster LightTech Co (SHSE:688400) EBIT: ¥370 Mil (TTM As of Mar. 2026)

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SHSE:688400 Luster LightTech Co Ltd SHSE:688400
82 GF Score
Price ¥41.91
GF Value ¥36.09
Valuation Modestly Overvalued
! 6 Warning Signs
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What is Luster LightTech Co EBIT?

Luster LightTech Co SHSE:688400 -4.16% 82 EBIT is ¥370 Mil as of Mar. 2026. GuruFocus rates SHSE:688400 with a GF Score™ of 82/100 and a GF Value™ of ¥36.09 (Modestly Overvalued). The stock has 6 warning signs investors should review.

Luster LightTech Co's earnings before interest and taxes (EBIT) for the three months ended in Mar. 2026 was ¥233 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was ¥370 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Luster LightTech Co's annualized ROC % for the quarter that ended in Mar. 2026 was 3.81%. Luster LightTech Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 57.30%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Luster LightTech Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 1.88%.


Luster LightTech Co  (SHSE:688400) EBIT Explanation

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

Luster LightTech 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 )
=204.308 * ( 1 - 13.12% )/( (4195.547 + 5116.18)/ 2 )
=177.5027904/4655.8635
=3.81 %

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))
=6229.462 - 933.241 - ( 1100.674 - max(0, 1302.333 - 3283.045+1100.674))
=4195.547

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))
=7734.191 - 851.96 - ( 1766.051 - max(0, 1218.357 - 4020.545+1766.051))
=5116.18

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

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

Luster LightTech 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 )
=932.136/( ( (814.111 + max(712.291, 0)) + (828.152 + max(898.939, 0)) )/ 2 )
=932.136/( ( 1526.402 + 1727.091 )/ 2 )
=932.136/1626.7465
=57.30 %

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)
=(1257.156 + 448.115 + 155.567) - (933.241 + 0 + 215.306)
=712.291

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1280.778 + 526.506 + 188.586) - (851.96 + 0 + 244.971)
=898.939

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:

Luster LightTech Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Mar. 2026 )
=370.164/19645.224
=1.88 %

* 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.


Luster LightTech Co EBIT Related Terms


Luster LightTech Co EBIT Historical Data

* Premium members only.

The historical data trend for Luster LightTech 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.

Luster LightTech Co EBIT Chart

Luster LightTech Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial 176.60 139.76 120.65 78.55 165.41

Luster LightTech 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 28.28 77.35 30.14 29.64 233.03

SHSE:688400 vs GEV, ETN, PH: EBIT Comparison

For the Specialty Industrial Machinery subindustry, Luster LightTech 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.


Luster LightTech Co EV-to-EBIT vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Luster LightTech Co's EV-to-EBIT distribution charts can be found below:

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


SHSE:688400
82GF Score
Luster LightTech Co Ltd SHSE:688400
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Luster LightTech 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 ¥370 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 ¥370 Mil mean?
Luster LightTech Co (SHSE:688400) has a EBIT of ¥370 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Luster LightTech Co.
Is Luster LightTech Co's EBIT too high?
Luster LightTech Co's current EBIT is ¥370 Mil. Overall, Luster LightTech Co has a GF Score™ of 82/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Luster LightTech Co's EBIT compare to GEV and ETN?
Luster LightTech Co's EBIT of ¥370 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good EBIT depends on the Industrial Products 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 Luster LightTech Co. Luster LightTech Co's current EBIT is ¥370 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luster LightTech Co stock overvalued right now?
Based on GuruFocus' analysis, Luster LightTech Co (SHSE:688400) is currently considered Modestly Overvalued. The stock's GF Value™ is ¥36.09, compared to a current price of ¥41.91 — trading 16.1% above its estimated fair value. The current EBIT is ¥370 Mil. Luster LightTech Co's overall GF Score™ is 82/100 with 6 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 Luster LightTech Co (SHSE:688400), the current EBIT is ¥370 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 Luster LightTech Co (SHSE:688400) Overvalued in 2026?

Based on GuruFocus' analysis, Luster LightTech Co stock appears to be overvalued. The current stock price of ¥41.91 is trading 16.1% above its estimated GF Value™ of ¥36.09. GuruFocus considers Luster LightTech Co to be Modestly Overvalued.

Key valuation signals for SHSE:688400:

  • EBIT: ¥370 Mil
  • GF Value™: ¥36.09 vs. price of ¥41.91 (16.1% above fair value)
  • GF Score™: 82/100 with 6 warning signs

No single metric tells the full story. See the SHSE:688400 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Luster LightTech Co Business Description

Address Cuihu South Ring Road, Room 701, 7th Floor, Building 7, Yard 13, Haidian District, Beijing, CHN, 100094
Luster LightTech Co Ltd is based on optical technology innovation, and develops business around machine vision and fiber optics. The company has four product lines: intelligent equipment and smart factories, serving multiple fields such as consumer electronics, new energy, printing and packaging, and new display.
82GF Score

Get the complete analysis for SHSE:688400

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

¥41.91
Price
¥36.09
GF Value