JSS (TSE:6074) EBIT: 円369 Mil (TTM As of Mar. 2026)


TSE:6074 JSS Corp TSE:6074
65 GF Score
Price 円482.00
GF Value 円526.98
Valuation Fairly Valued
! 2 Warning Signs
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What is JSS EBIT?

JSS TSE:6074 -0.62% 65 EBIT is 円369 Mil as of Mar. 2026. GuruFocus rates TSE:6074 with a GF Score™ of 65/100 and a GF Value™ of 円526.98 (Fairly Valued). The stock has 2 warning signs investors should review.

JSS's earnings before interest and taxes (EBIT) for the six months ended in Mar. 2026 was 円117 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was 円369 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. JSS's annualized ROC % for the quarter that ended in Mar. 2026 was 3.67%. JSS's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 4.23%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. JSS's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 12.78%.

JSS  (TSE:6074) EBIT Explanation

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

JSS's annualized ROC % for the quarter that ended in Mar. 2026 is calculated as:

ROC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Sep. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=373.136 * ( 1 - 22.54% )/( (8000.96 + 7747.313)/ 2 )
=289.0311456/7874.1365
=3.67 %

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))
=7496.086 - 356.029 - ( 1086.428 - max(0, 2370.197 - 1509.294+1086.428))
=8000.96

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))
=7340.245 - 561.622 - ( 1132.065 - max(0, 2504.169 - 1535.479+1132.065))
=7747.313

Note: The Operating Income data used here is two times the semi-annual (Mar. 2026) data.

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

JSS's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 is calculated as:

ROC (Joel Greenblatt) %(Q: Mar. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Sep. 2025  Q: Mar. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=233.444/( ( (5602.157 + max(-1155.123, 0)) + (5427.002 + max(-1156.418, 0)) )/ 2 )
=233.444/( ( 5602.157 + 5427.002 )/ 2 )
=233.444/5514.5795
=4.23 %

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)
=(146.005 + 136.872 + 139.989) - (356.029 + 0 + 1221.96)
=-1155.123

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(103.307 + 157.012 + 143.095) - (561.622 + 0 + 998.21)
=-1156.418

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Mar. 2026) EBIT data.

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

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Mar. 2026 )
=368.554/2883.450
=12.78 %

* 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.

JSS EBIT Related Terms

JSS EBIT Historical Data

* Premium members only.

The historical data trend for JSS'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.

JSS EBIT Chart

JSS Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 184.99 374.44 335.59 268.94 368.55

JSS Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 93.90 214.37 54.57 251.83 116.72

TSE:6074 vs AS, HAS, LTH: EBIT Comparison

For the Leisure subindustry, JSS'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.

JSS EV-to-EBIT vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, JSS's EV-to-EBIT distribution charts can be found below:

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


TSE:6074
65GF Score
JSS Corp TSE:6074
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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JSS 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 Mar. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was 円369 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369 Mil mean?
JSS (TSE:6074) has a EBIT of 円369 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on JSS.
Is JSS's EBIT too high?
JSS's current EBIT is 円369 Mil. Overall, JSS has a GF Score™ of 65/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JSS's EBIT compare to AS and HAS?
JSS's EBIT of 円369 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good EBIT depends on the Travel & Leisure 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 JSS. JSS's current EBIT is 円369 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JSS stock overvalued right now?
Based on GuruFocus' analysis, JSS (TSE:6074) is currently considered Fairly Valued. The stock's GF Value™ is 円526.98, compared to a current price of 円482.00 — trading 8.5% below its estimated fair value. The current EBIT is 円369 Mil. JSS's overall GF Score™ is 65/100 with 2 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 JSS (TSE:6074), the current EBIT is 円369 Mil as of Mar. 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 JSS (TSE:6074) Overvalued in 2026?

Based on GuruFocus' analysis, JSS stock appears to be undervalued. The current stock price of 円482.00 is trading 8.5% below its estimated GF Value™ of 円526.98. GuruFocus considers JSS to be Fairly Valued.

Key valuation signals for TSE:6074:

  • EBIT: 円369 Mil
  • GF Value™: 円526.98 vs. price of 円482.00 (8.5% below fair value)
  • GF Score™: 65/100 with 2 warning signs

No single metric tells the full story. See the TSE:6074 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

JSS Business Description

Address Kaneda Tosabori Building, 9th Floor, Osaka-shi Nishi-ku, Tosabori 1 - chome 4 - 11, Tokyo, JPN, 550-0001
JSS Corp is engaged in the operation of swimming schools. It operates a swimming school, tennis school, and fitness club. The company also sells sporting goods. Geographically the activities are carried out through Japan.
65GF Score

Get the complete analysis for TSE:6074

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

円482.00
Price
円526.98
GF Value