Hikari Heights-Varus Co (SSE:2137) EBIT: 円-286 Mil (TTM As of Mar. 2026)

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SSE:2137 Hikari Heights-Varus Co Ltd SSE:2137
58 GF Score
Price 円700.00
GF Value 円730.38
Valuation Fairly Valued
! 5 Warning Signs
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What is Hikari Heights-Varus Co EBIT?

Hikari Heights-Varus Co SSE:2137 58 EBIT is 円-286 Mil as of Mar. 2026. GuruFocus rates SSE:2137 with a GF Score™ of 58/100 and a GF Value™ of 円730.38 (Fairly Valued). The stock has 5 warning signs investors should review.

Hikari Heights-Varus Co's earnings before interest and taxes (EBIT) for the six months ended in Mar. 2026 was 円-85 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was 円-286 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Hikari Heights-Varus Co's annualized ROC % for the quarter that ended in Mar. 2026 was -17.33%. Hikari Heights-Varus Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was -19.02%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Hikari Heights-Varus Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 9.05%.


Hikari Heights-Varus Co  (SSE:2137) EBIT Explanation

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

Hikari Heights-Varus 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: Sep. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=-376.658 * ( 1 - 0% )/( (2302.489 + 2043.943)/ 2 )
=-376.658/2173.216
=-17.33 %

where

Invested Capital(Q: Sep. 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))
=7189.163 - 12.952 - ( 5290.428 - max(0, 988.659 - 5862.381+5290.428))
=2302.489

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))
=7049.848 - 227.709 - ( 5161.537 - max(0, 971.305 - 5749.501+5161.537))
=2043.943

Note: The Operating Income data used here is two times the semi-annual (Mar. 2026) data.

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

Hikari Heights-Varus 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: Sep. 2025  Q: Mar. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=-170.046/( ( (553.036 + max(-315.206, 0)) + (1234.984 + max(-220.139, 0)) )/ 2 )
=-170.046/( ( 553.036 + 1234.984 )/ 2 )
=-170.046/894.01
=-19.02 %

where Working Capital is:

Working Capital(Q: Sep. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(419.721 + 2.928 + 149.304) - (12.952 + 0 + 874.207)
=-315.206

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(410.713 + 10.063 + 167.188) - (227.709 + 0 + 580.394)
=-220.139

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Mar. 2026) EBIT data.

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

Hikari Heights-Varus Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Mar. 2026 )
=-286.238/-3162.914
=9.05 %

* 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.


Hikari Heights-Varus Co EBIT Related Terms


Hikari Heights-Varus Co EBIT Historical Data

* Premium members only.

The historical data trend for Hikari Heights-Varus 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.

Hikari Heights-Varus Co EBIT Chart

Hikari Heights-Varus Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 105.90 77.79 80.46 -240.77 -286.24

Hikari Heights-Varus Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 20.55 -114.35 -126.42 -201.22 -85.02

SSE:2137 vs HCA, THC, DVA: EBIT Comparison

For the Medical Care Facilities subindustry, Hikari Heights-Varus 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.


Hikari Heights-Varus Co EV-to-EBIT vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Hikari Heights-Varus Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Hikari Heights-Varus Co's EV-to-EBIT falls into.


SSE:2137
58GF Score
Hikari Heights-Varus Co Ltd SSE:2137
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Hikari Heights-Varus 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 semi-annually data reported by the company within the most recent 12 months, which was 円-286 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 円-286 Mil mean?
Hikari Heights-Varus Co (SSE:2137) has a EBIT of 円-286 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Hikari Heights-Varus Co.
Is Hikari Heights-Varus Co's EBIT too high?
Hikari Heights-Varus Co's current EBIT is 円-286 Mil. Overall, Hikari Heights-Varus Co has a GF Score™ of 58/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Hikari Heights-Varus Co's EBIT compare to HCA and THC?
Hikari Heights-Varus Co's EBIT of 円-286 Mil can be compared against companies in the Healthcare Providers & 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 Healthcare Providers & Services company?
A good EBIT depends on the Healthcare Providers & 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 Hikari Heights-Varus Co. Hikari Heights-Varus Co's current EBIT is 円-286 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hikari Heights-Varus Co stock overvalued right now?
Based on GuruFocus' analysis, Hikari Heights-Varus Co (SSE:2137) is currently considered Fairly Valued. The stock's GF Value™ is 円730.38, compared to a current price of 円700.00 — trading 4.2% below its estimated fair value. The current EBIT is 円-286 Mil. Hikari Heights-Varus Co's overall GF Score™ is 58/100 with 5 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 Hikari Heights-Varus Co (SSE:2137), the current EBIT is 円-286 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 Hikari Heights-Varus Co (SSE:2137) Overvalued in 2026?

Based on GuruFocus' analysis, Hikari Heights-Varus Co stock appears to be undervalued. The current stock price of 円700.00 is trading 4.2% below its estimated GF Value™ of 円730.38. GuruFocus considers Hikari Heights-Varus Co to be Fairly Valued.

Key valuation signals for SSE:2137:

  • EBIT: 円-286 Mil
  • GF Value™: 円730.38 vs. price of 円700.00 (4.2% below fair value)
  • GF Score™: 58/100 with 5 warning signs

No single metric tells the full story. See the SSE:2137 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Hikari Heights-Varus Co Business Description

Address 1-15, Minami-juku-jo Nishi-11-chome, Chuo-ku, Sapporo, JPN, 005-0013
Hikari Heights-Varus Co Ltd is a Japanese firm engaged in operating senior homes. It operates nursing homes for the elderly. The company provides rooms for healthy elderly as well as ones requiring assisted living.
58GF Score

Get the complete analysis for SSE:2137

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

円700.00
Price
円730.38
GF Value