Focus Lightings Tech Co (SZSE:300708) EBIT: ¥186 Mil (TTM As of Jun. 2026)

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SZSE:300708 Focus Lightings Tech Co Ltd SZSE:300708
83 GF Score
Price ¥7.73
GF Value ¥6.77
Valuation Modestly Overvalued
! 9 Warning Signs
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What is Focus Lightings Tech Co EBIT?

Focus Lightings Tech Co SZSE:300708 -0.13% 83 EBIT is ¥186 Mil as of Jun. 2026. GuruFocus rates SZSE:300708 with a GF Score™ of 83/100 and a GF Value™ of ¥6.77 (Modestly Overvalued). The stock has 9 warning signs investors should review.

Focus Lightings Tech Co's earnings before interest and taxes (EBIT) for the three months ended in Jun. 2026 was ¥58 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Jun. 2026 was ¥186 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Focus Lightings Tech Co's annualized ROC % for the quarter that ended in Jun. 2026 was 7.67%. Focus Lightings Tech Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jun. 2026 was 12.04%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Focus Lightings Tech Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Jun. 2026 was 2.75%.


Focus Lightings Tech Co  (SZSE:300708) EBIT Explanation

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

Focus Lightings Tech 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 )
=289.74 * ( 1 - 17.83% )/( (2929.13 + 3279.815)/ 2 )
=238.079358/3104.4725
=7.67 %

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))
=5116.065 - 1409.114 - ( 1385.037 - max(0, 2215.132 - 2992.953+1385.037))
=2929.13

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))
=5477.101 - 1454.938 - ( 1552.435 - max(0, 2531.221 - 3273.569+1552.435))
=3279.815

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

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

Focus Lightings Tech 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 )
=231.132/( ( (1882.341 + max(-206.77, 0)) + (1957.716 + max(-168.126, 0)) )/ 2 )
=231.132/( ( 1882.341 + 1957.716 )/ 2 )
=231.132/1920.0285
=12.04 %

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)
=(552.499 + 659.589 + 85.269) - (1409.114 + 0 + 95.013)
=-206.77

Working Capital(Q: Jun. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(616.164 + 686.484 + 69.018) - (1454.938 + 0 + 84.854)
=-168.126

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:

Focus Lightings Tech Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Jun. 2026 )
=185.666/6742.572
=2.75 %

* 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.


Focus Lightings Tech Co EBIT Related Terms


Focus Lightings Tech Co EBIT Historical Data

* Premium members only.

The historical data trend for Focus Lightings Tech 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.

Focus Lightings Tech Co EBIT Chart

Focus Lightings Tech 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 221.99 -68.03 80.16 211.72 225.39

Focus Lightings Tech 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 58.31 62.61 35.43 29.85 57.78

SZSE:300708 vs NVDA, AVGO, MU: EBIT Comparison

For the Semiconductors subindustry, Focus Lightings Tech 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.


Focus Lightings Tech Co EV-to-EBIT vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Focus Lightings Tech Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Focus Lightings Tech Co's EV-to-EBIT falls into.


SZSE:300708
83GF Score
Focus Lightings Tech Co Ltd SZSE:300708
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Focus Lightings Tech 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 ¥186 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 ¥186 Mil mean?
Focus Lightings Tech Co (SZSE:300708) has a EBIT of ¥186 Mil as of Jun. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Focus Lightings Tech Co.
Is Focus Lightings Tech Co's EBIT too high?
Focus Lightings Tech Co's current EBIT is ¥186 Mil. Overall, Focus Lightings Tech Co has a GF Score™ of 83/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Focus Lightings Tech Co's EBIT compare to NVDA and AVGO?
Focus Lightings Tech Co's EBIT of ¥186 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 Focus Lightings Tech Co. Focus Lightings Tech Co's current EBIT is ¥186 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Focus Lightings Tech Co stock overvalued right now?
Based on GuruFocus' analysis, Focus Lightings Tech Co (SZSE:300708) is currently considered Modestly Overvalued. The stock's GF Value™ is ¥6.77, compared to a current price of ¥7.73 — trading 14.2% above its estimated fair value. The current EBIT is ¥186 Mil. Focus Lightings Tech Co's overall GF Score™ is 83/100 with 9 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 Focus Lightings Tech Co (SZSE:300708), the current EBIT is ¥186 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 Focus Lightings Tech Co (SZSE:300708) Overvalued in 2026?

Based on GuruFocus' analysis, Focus Lightings Tech Co stock appears to be overvalued. The current stock price of ¥7.73 is trading 14.2% above its estimated GF Value™ of ¥6.77. GuruFocus considers Focus Lightings Tech Co to be Modestly Overvalued.

Key valuation signals for SZSE:300708:

  • EBIT: ¥186 Mil
  • GF Value™: ¥6.77 vs. price of ¥7.73 (14.2% above fair value)
  • GF Score™: 83/100 with 9 warning signs

No single metric tells the full story. See the SZSE:300708 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Focus Lightings Tech Co Business Description

Address No. 15 Yue Liang Wan Road, Room 01-05, 32nd Floor, Zhongxin Building, Suzhou Industrial Park, Jiangsu Province, Suzhou, CHN, 215123
Focus Lightings Tech Co Ltd engages in the research, development, production and sales of LED epitaxial wafers and chips, and provides contract energy management services centered around LED lighting applications.
83GF Score

Get the complete analysis for SZSE:300708

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

¥7.73
Price
¥6.77
GF Value