andUS (TSE:597A) EBIT: 円 Mil (TTM As of Nov. 2025)

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.

TSE:597A andUS Inc TSE:597A
4 GF Score
Price 円1,000.00
! 3 Warning Signs
View Full Analysis

What is andUS EBIT?

andUS TSE:597A 4 EBIT is 円 Mil as of Nov. 2025. GuruFocus rates TSE:597A with a GF Score™ of 4/100. The stock has 3 warning signs investors should review.

andUS's earnings before interest and taxes (EBIT) for the six months ended in Nov. 2025 was 円-24.9 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. andUS's annualized ROC % for the quarter that ended in Nov. 2025 was 1.64%. andUS's annualized ROC (Joel Greenblatt) % for the quarter that ended in Nov. 2025 was -16.75%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield.


andUS  (TSE:597A) EBIT Explanation

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

andUS's annualized ROC % for the quarter that ended in Nov. 2025 is calculated as:

ROC % (Q: Nov. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Nov. 2024 ) + Invested Capital (Q: Nov. 2025 ))/ count )
=4.489 * ( 1 - 11.63% )/( (264.494 + 220.445)/ 2 )
=3.9669293/242.4695
=1.64 %

where

Invested Capital(Q: Nov. 2024 )
=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))
=359.383 - 29.588 - ( 147.969 - max(0, 193.417 - 258.718+147.969))
=264.494

Invested Capital(Q: Nov. 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))
=335.713 - 35.615 - ( 79.653 - max(0, 136.578 - 222.785+79.653))
=220.445

Note: The Operating Income data used here is one times the annual (Nov. 2025) data.

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

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

ROC (Joel Greenblatt) %(Q: Nov. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Nov. 2024  Q: Nov. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=-24.934/( ( (71.909 + max(40.378, 0)) + (93.941 + max(91.498, 0)) )/ 2 )
=-24.934/( ( 112.287 + 185.439 )/ 2 )
=-24.934/148.863
=-16.75 %

where Working Capital is:

Working Capital(Q: Nov. 2024 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(30.391 + 47.34 + 33.018) - (29.588 + 0 + 40.783)
=40.378

Working Capital(Q: Nov. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(38.379 + 86.735 + 18.018) - (35.615 + 0 + 16.019)
=91.498

When net working capital is negative, 0 is used.

Note: The EBIT data used here is one times the annual (Nov. 2025) EBIT data.

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

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Nov. 2025 )
=/517.735
= %

* 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.


andUS EBIT Related Terms


andUS EBIT Historical Data

* Premium members only.

The historical data trend for andUS'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.

andUS EBIT Chart

andUS Annual Data
Trend Nov24 Nov25
EBIT
8.12 -24.93

andUS Semi-Annual Data
Nov24 Nov25
EBIT 8.12 -24.93

TSE:597A vs CASY, WSM, ULTA: EBIT Comparison

For the Specialty Retail subindustry, andUS'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.


andUS EV-to-EBIT vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, andUS's EV-to-EBIT distribution charts can be found below:

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


TSE:597A
4GF Score
andUS Inc TSE:597A
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

andUS 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.

For stock reported annually, GuruFocus uses latest annual data as the TTM data. EBIT for the trailing twelve months (TTM) ended in Nov. 2025 was 円 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 Mil mean?
andUS (TSE:597A) has a EBIT of 円 Mil as of Nov. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on andUS.
Is andUS's EBIT too high?
andUS's current EBIT is 円 Mil. Overall, andUS has a GF Score™ of 4/100, reflecting its overall financial health beyond just this single metric.
How does andUS's EBIT compare to CASY and WSM?
andUS's EBIT of 円 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good EBIT depends on the Retail - Cyclical 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 andUS. andUS's current EBIT is 円 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is andUS stock overvalued right now?
andUS (TSE:597A) has a current EBIT of 円 Mil. The current EBIT is 円 Mil. andUS's overall GF Score™ is 4/100 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 andUS (TSE:597A), the current EBIT is 円 Mil as of Nov. 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.

andUS Business Description

Address 3-8-7, Nezuka-machi, Toyama Prefecture, Toyama City, JPN, 939-8204
andUS Inc specializes in the sale of exclusive cosmetics for beauty salons, while diversely operating salon management, business support, education, and expansion. Its business activities include: i) Cosmetics Business: Salon-exclusive cosmetics manufacturer business, ii) Solution Services Business: Providing solution services for beauty salons, iii) eyedeal / Beauty Laboratory Business: Managing the test marketing salon 'eyedeal BEAUTY LABORATORY'.
4GF Score

Get the complete analysis for TSE:597A

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

円1,000.00
Price