Freee KK (TSE:4478) EBIT: 円9,542 Mil (TTM As of Dec. 2025)

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TSE:4478 Freee KK TSE:4478
62 GF Score
Price 円2,315.00
GF Value 円5,447.68
Valuation Possible Value Trap
! 3 Warning Signs
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What is Freee KK EBIT?

Freee KK TSE:4478 -0.60% 62 EBIT is 円9,542 Mil as of Dec. 2025. GuruFocus rates TSE:4478 with a GF Score™ of 62/100 and a GF Value™ of 円5,447.68 (Possible Value Trap). The stock has 3 warning signs investors should review.

Freee KK's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was 円194 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was 円9,542 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Freee KK's annualized ROC % for the quarter that ended in Dec. 2025 was 2.67%. Freee KK's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 239.60%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Freee KK's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 8.23%.

Freee KK  (TSE:4478) EBIT Explanation

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

Freee KK's annualized ROC % for the quarter that ended in Dec. 2025 is calculated as:

ROC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Sep. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=1039.388 * ( 1 - 4.64% )/( (35427.648 + 38870.429)/ 2 )
=991.1603968/37149.0385
=2.67 %

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))
=50770.135 - 1473.031 - ( 32833.621 - max(0, 29228.036 - 43097.492+32833.621))
=35427.648

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))
=53370.297 - 1321.765 - ( 32295.015 - max(0, 31376.027 - 44554.13+32295.015))
=38870.429

Note: The Operating Income data used here is four times the quarterly (Dec. 2025) data.

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

Freee KK's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 is calculated as:

ROC (Joel Greenblatt) %(Q: Dec. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Sep. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=774.644/( ( (122.232 + max(-9764.165, 0)) + (524.393 + max(-9574.143, 0)) )/ 2 )
=774.644/( ( 122.232 + 524.393 )/ 2 )
=774.644/323.3125
=239.60 %

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)
=(3338.204 + 0 + 6925.667) - (1473.031 + 0 + 18555.005)
=-9764.165

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(3656.414 + 0 + 7065.47) - (1321.765 + 0 + 18974.262)
=-9574.143

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Dec. 2025) EBIT data.

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

Freee KK's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=9542.457/115982.989
=8.23 %

* 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.

Freee KK EBIT Related Terms

Freee KK EBIT Historical Data

* Premium members only.

The historical data trend for Freee KK'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.

Freee KK EBIT Chart

Freee KK Annual Data
Trend Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
EBIT
Get a 7-Day Free Trial -2,747.40 -12,297.12 -12,315.20 -10,057.19 492.31

Freee KK 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 -9,420.23 9,072.58 196.29 193.66 79.93

TSE:4478 vs UBER, SHOP, CRM: EBIT Comparison

For the Software - Application subindustry, Freee KK'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.

Freee KK EV-to-EBIT vs Software Industry

For the Software industry and Technology sector, Freee KK's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Freee KK's EV-to-EBIT falls into.


TSE:4478
62GF Score
Freee KK TSE:4478
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Freee KK 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 Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was 円9,542 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9,542 Mil mean?
Freee KK (TSE:4478) has a EBIT of 円9,542 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Freee KK.
Is Freee KK's EBIT too high?
Freee KK's current EBIT is 円9,542 Mil. Overall, Freee KK has a GF Score™ of 62/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Freee KK's EBIT compare to UBER and SHOP?
Freee KK's EBIT of 円9,542 Mil can be compared against companies in the Software 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 Software company?
A good EBIT depends on the Software 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 Freee KK. Freee KK's current EBIT is 円9,542 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Freee KK stock overvalued right now?
Based on GuruFocus' analysis, Freee KK (TSE:4478) is currently considered Possible Value Trap. The stock's GF Value™ is 円5,447.68, compared to a current price of 円2,315.00 — trading 57.5% below its estimated fair value. The current EBIT is 円9,542 Mil. Freee KK's overall GF Score™ is 62/100 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 Freee KK (TSE:4478), the current EBIT is 円9,542 Mil as of Dec. 2025. 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 Freee KK (TSE:4478) Overvalued in 2026?

Based on GuruFocus' analysis, Freee KK stock appears to be undervalued. The current stock price of 円2,315.00 is trading 57.5% below its estimated GF Value™ of 円5,447.68. GuruFocus considers Freee KK to be Possible Value Trap.

Key valuation signals for TSE:4478:

  • EBIT: 円9,542 Mil
  • GF Value™: 円5,447.68 vs. price of 円2,315.00 (57.5% below fair value)
  • GF Score™: 62/100 with 3 warning signs

No single metric tells the full story. See the TSE:4478 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Freee KK Business Description

Other Exchanges FREKF:USA
Address 2-8-1 Nishi-Gotanda, Shinagawa-ku, Gotanda First Building 9th Floor, Tokyo, JPN, 141-0031
Freee KK is a developer of cloud-based software. Its software products include Cloud Accounting software, Cloud HR Labor software, Cloud ERP for Midsize companies, among others.
62GF Score

Get the complete analysis for TSE:4478

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

円2,315.00
Price
円5,447.68
GF Value