FS Development Investment Holdings (SZSE:300071) EBIT: ¥-66.2 Mil (TTM As of Jun. 2026)

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SZSE:300071 FS Development Investment Holdings SZSE:300071
54 GF Score
Price ¥4.18
GF Value ¥2.93
Valuation Significantly Overvalued
! 3 Warning Signs
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What is FS Development Investment Holdings EBIT?

FS Development Investment Holdings SZSE:300071 +0.97% 54 EBIT is ¥-66.2 Mil as of Jun. 2026. GuruFocus rates SZSE:300071 with a GF Score™ of 54/100 and a GF Value™ of ¥2.93 (Significantly Overvalued). The stock has 3 warning signs investors should review.

FS Development Investment Holdings's earnings before interest and taxes (EBIT) for the three months ended in Jun. 2026 was ¥5.5 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Jun. 2026 was ¥-66.2 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. FS Development Investment Holdings's annualized ROC % for the quarter that ended in Jun. 2026 was 6.07%. FS Development Investment Holdings's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jun. 2026 was 46.84%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. FS Development Investment Holdings's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Jun. 2026 was -1.66%.

FS Development Investment Holdings  (SZSE:300071) EBIT Explanation

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

FS Development Investment Holdings's annualized ROC % for the quarter that ended in Jun. 2026 is calculated as:

ROC % (Q: Jun. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Mar. 2026 ) + Invested Capital (Q: Jun. 2026 ))/ count )
=21.61396052 * ( 1 - 7.303% )/( (286.52871706 + 373.43282493)/ 2 )
=20.035492983224/329.980770995
=6.07 %

where

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))
=786.72955203 - 415.26562273 - ( 84.93521224 - max(0, 485.12782984 - 604.29003432+84.93521224))
=286.52871706

Invested Capital(Q: Jun. 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))
=783.78570236 - 404.26649709 - ( 54.01521432 - max(0, 583.73392738 - 589.82030772+54.01521432))
=373.43282493

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

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

FS Development Investment Holdings's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jun. 2026 is calculated as:

ROC (Joel Greenblatt) %(Q: Jun. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Mar. 2026  Q: Jun. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=21.92964504/( ( (6.36376497 + max(33.79063436, 0)) + (14.11377606 + max(39.37083102, 0)) )/ 2 )
=21.92964504/( ( 40.15439933 + 53.48460708 )/ 2 )
=21.92964504/46.819503205
=46.84 %

where Working Capital is:

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(472.46559322 + 0.32142904 + 26.46489736) - (415.26562273 + 2.79703757 + 47.39862496)
=33.79063436

Working Capital(Q: Jun. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(479.73593039 + 0 + 21.59061563) - (404.26649709 + 2.58364904 + 55.10556887)
=39.37083102

When net working capital is negative, 0 is used.

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

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

FS Development Investment Holdings's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Jun. 2026 )
=-66.1974675/3998.667
=-1.66 %

* 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.

FS Development Investment Holdings EBIT Related Terms

FS Development Investment Holdings EBIT Historical Data

* Premium members only.

The historical data trend for FS Development Investment Holdings'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.

FS Development Investment Holdings EBIT Chart

FS Development Investment Holdings 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 334.94 25.52 -29.15 -152.51 -125.16

FS Development Investment Holdings Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 -45.56 2.19 -75.14 1.27 5.48

SZSE:300071 vs APP, OMC, TTD: EBIT Comparison

For the Advertising Agencies subindustry, FS Development Investment Holdings'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.

FS Development Investment Holdings EV-to-EBIT vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, FS Development Investment Holdings's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where FS Development Investment Holdings's EV-to-EBIT falls into.


SZSE:300071
54GF Score
FS Development Investment Holdings SZSE:300071
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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FS Development Investment Holdings 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 Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ¥-66.2 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 ¥-66.2 Mil mean?
FS Development Investment Holdings (SZSE:300071) has a EBIT of ¥-66.2 Mil as of Jun. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on FS Development Investment Holdings.
Is FS Development Investment Holdings' EBIT too high?
FS Development Investment Holdings' current EBIT is ¥-66.2 Mil. Overall, FS Development Investment Holdings has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does FS Development Investment Holdings' EBIT compare to APP and OMC?
FS Development Investment Holdings' EBIT of ¥-66.2 Mil can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good EBIT depends on the Media - Diversified 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 FS Development Investment Holdings. FS Development Investment Holdings's current EBIT is ¥-66.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is FS Development Investment Holdings stock overvalued right now?
Based on GuruFocus' analysis, FS Development Investment Holdings (SZSE:300071) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥2.93, compared to a current price of ¥4.18 — trading 42.7% above its estimated fair value. The current EBIT is ¥-66.2 Mil. FS Development Investment Holdings' overall GF Score™ is 54/100 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 FS Development Investment Holdings (SZSE:300071), the current EBIT is ¥-66.2 Mil as of Jun. 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 FS Development Investment Holdings (SZSE:300071) Overvalued in 2026?

Based on GuruFocus' analysis, FS Development Investment Holdings stock appears to be overvalued. The current stock price of ¥4.18 is trading 42.7% above its estimated GF Value™ of ¥2.93. GuruFocus considers FS Development Investment Holdings to be Significantly Overvalued.

Key valuation signals for SZSE:300071:

  • EBIT: ¥-66.2 Mil
  • GF Value™: ¥2.93 vs. price of ¥4.18 (42.7% above fair value)
  • GF Score™: 54/100 with 3 warning signs

No single metric tells the full story. See the SZSE:300071 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

FS Development Investment Holdings Business Description

Address Yard 30, Shixing Street, Room 512, Building 8, Shijingshan District, Beijing, CHN, 100005
FS Development Investment Holdings formerly Spearhead Integrated Marketing Communication Group is an offline marketing service provider. It is engaged in public relations advertising, digital marketing, content marketing, big data marketing.
54GF Score

Get the complete analysis for SZSE:300071

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

¥4.18
Price
¥2.93
GF Value