Shenzhen Refond Optoelectronics Co (SZSE:300241) EBIT: ¥92 Mil (TTM As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SZSE:300241 Shenzhen Refond Optoelectronics Co Ltd SZSE:300241
73 GF Score
Price ¥5.70
GF Value ¥7.06
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Shenzhen Refond Optoelectronics Co EBIT?

Shenzhen Refond Optoelectronics Co SZSE:300241 -0.52% 73 EBIT is ¥92 Mil as of Jun. 2026. GuruFocus rates SZSE:300241 with a GF Score™ of 73/100 and a GF Value™ of ¥7.06 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Shenzhen Refond Optoelectronics Co's earnings before interest and taxes (EBIT) for the three months ended in Jun. 2026 was ¥30 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Jun. 2026 was ¥92 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Shenzhen Refond Optoelectronics Co's annualized ROC % for the quarter that ended in Jun. 2026 was 5.29%. Shenzhen Refond Optoelectronics Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jun. 2026 was 6.99%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Shenzhen Refond Optoelectronics Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Jun. 2026 was 2.21%.


Shenzhen Refond Optoelectronics Co  (SZSE:300241) EBIT Explanation

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

Shenzhen Refond Optoelectronics Co'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 )
=136.8 * ( 1 - 1.18% )/( (2538.468 + 2569.072)/ 2 )
=135.18576/2553.77
=5.29 %

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))
=3822.572 - 972.952 - ( 311.152 - max(0, 1456.457 - 1834.863+311.152))
=2538.468

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))
=3996.967 - 1065.982 - ( 361.913 - max(0, 1576.377 - 2018.009+361.913))
=2569.072

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

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

Shenzhen Refond Optoelectronics Co'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 )
=119.724/( ( (1495.616 + max(236.127, 0)) + (1481.52 + max(213.599, 0)) )/ 2 )
=119.724/( ( 1731.743 + 1695.119 )/ 2 )
=119.724/1713.431
=6.99 %

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)
=(790.602 + 525.824 + 21.303) - (972.952 + 0 + 128.65)
=236.127

Working Capital(Q: Jun. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(848.908 + 539.469 + 29.111) - (1065.982 + 0 + 137.907)
=213.599

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:

Shenzhen Refond Optoelectronics Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Jun. 2026 )
=91.871/4151.162
=2.21 %

* 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.


Shenzhen Refond Optoelectronics Co EBIT Related Terms


Shenzhen Refond Optoelectronics Co EBIT Historical Data

* Premium members only.

The historical data trend for Shenzhen Refond Optoelectronics 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.

Shenzhen Refond Optoelectronics Co EBIT Chart

Shenzhen Refond Optoelectronics 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 116.46 21.45 -54.72 60.48 66.54

Shenzhen Refond Optoelectronics Co 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 -1.22 36.30 -5.30 30.94 29.93

SZSE:300241 vs NVDA, AVGO, MU: EBIT Comparison

For the Semiconductors subindustry, Shenzhen Refond Optoelectronics 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.


Shenzhen Refond Optoelectronics Co EV-to-EBIT vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Shenzhen Refond Optoelectronics Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Shenzhen Refond Optoelectronics Co's EV-to-EBIT falls into.


SZSE:300241
73GF Score
Shenzhen Refond Optoelectronics Co Ltd SZSE:300241
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shenzhen Refond Optoelectronics 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 Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ¥92 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 ¥92 Mil mean?
Shenzhen Refond Optoelectronics Co (SZSE:300241) has a EBIT of ¥92 Mil as of Jun. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Shenzhen Refond Optoelectronics Co.
Is Shenzhen Refond Optoelectronics Co's EBIT too high?
Shenzhen Refond Optoelectronics Co's current EBIT is ¥92 Mil. Overall, Shenzhen Refond Optoelectronics Co has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Shenzhen Refond Optoelectronics Co's EBIT compare to NVDA and AVGO?
Shenzhen Refond Optoelectronics Co's EBIT of ¥92 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good EBIT depends on the Semiconductors 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 Shenzhen Refond Optoelectronics Co. Shenzhen Refond Optoelectronics Co's current EBIT is ¥92 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shenzhen Refond Optoelectronics Co stock overvalued right now?
Based on GuruFocus' analysis, Shenzhen Refond Optoelectronics Co (SZSE:300241) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥7.06, compared to a current price of ¥5.70 — trading 19.3% below its estimated fair value. The current EBIT is ¥92 Mil. Shenzhen Refond Optoelectronics Co's overall GF Score™ is 73/100 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 Shenzhen Refond Optoelectronics Co (SZSE:300241), the current EBIT is ¥92 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 Shenzhen Refond Optoelectronics Co (SZSE:300241) Overvalued in 2026?

Based on GuruFocus' analysis, Shenzhen Refond Optoelectronics Co stock appears to be undervalued. The current stock price of ¥5.70 is trading 19.3% below its estimated GF Value™ of ¥7.06. GuruFocus considers Shenzhen Refond Optoelectronics Co to be Modestly Undervalued.

Key valuation signals for SZSE:300241:

  • EBIT: ¥92 Mil
  • GF Value™: ¥7.06 vs. price of ¥5.70 (19.3% below fair value)
  • GF Score™: 73/100 with 3 warning signs

No single metric tells the full story. See the SZSE:300241 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Shenzhen Refond Optoelectronics Co Business Description

Address Tenth Industrial Zone, Tianyu Community, Gongming Office, 6th Floor, Building 1, Guangming New District, Guangdong, Shenzhen, CHN, 518057
Shenzhen Refond Optoelectronics Co Ltd is a Chinese company principally engaged in offering lighting solutions. In produces and sells UV modules and components, automotive modules and components, LED special application modules, general and special lighting modules, indoor and outdoor lightings, Chip LEDs, TOP LEDs, Power LEDs, among others. The company's products are sold in China and other countries.
73GF Score

Get the complete analysis for SZSE:300241

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

¥5.70
Price
¥7.06
GF Value