And Factory (TSE:7035) EBIT: 円-248 Mil (TTM As of Feb. 2026)


TSE:7035 And Factory Inc TSE:7035
59 GF Score
Price 円245.00
GF Value 円209.89
Valuation Modestly Overvalued
! 7 Warning Signs
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What is And Factory EBIT?

And Factory TSE:7035 +0.41% 59 EBIT is 円-248 Mil as of Feb. 2026. GuruFocus rates TSE:7035 with a GF Score™ of 59/100 and a GF Value™ of 円209.89 (Modestly Overvalued). The stock has 7 warning signs investors should review.

And Factory's earnings before interest and taxes (EBIT) for the six months ended in Feb. 2026 was 円-81 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Feb. 2026 was 円-248 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. And Factory's annualized ROC % for the quarter that ended in Feb. 2026 was -42.61%. And Factory's annualized ROC (Joel Greenblatt) % for the quarter that ended in Feb. 2026 was -318.82%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. And Factory's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Feb. 2026 was -10.94%.


And Factory  (TSE:7035) EBIT Explanation

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

And Factory's annualized ROC % for the quarter that ended in Feb. 2026 is calculated as:

ROC % (Q: Feb. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Aug. 2025 ) + Invested Capital (Q: Feb. 2026 ))/ count )
=-180 * ( 1 - 0% )/( (507.897 + 337)/ 2 )
=-180/422.4485
=-42.61 %

where

Invested Capital(Q: Aug. 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))
=2020.456 - 651.888 - ( 860.671 - max(0, 890.042 - 1840.487+860.671))
=507.897

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

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

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

ROC (Joel Greenblatt) %(Q: Feb. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Aug. 2025  Q: Feb. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=-162/( ( (0.661 + max(99.963, 0)) + (1 + max(-105, 0)) )/ 2 )
=-162/( ( 100.624 + 1 )/ 2 )
=-162/50.812
=-318.82 %

where Working Capital is:

Working Capital(Q: Aug. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(533.725 + 19.589 + 315.573) - (651.888 + 0 + 117.036)
=99.963

Working Capital(Q: Feb. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(450 + 35 + 7) - (578 + 0 + 19)
=-105

When net working capital is negative, 0 is used.

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

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

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Feb. 2026 )
=-247.596/2264.115
=-10.94 %

* 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.


And Factory EBIT Related Terms


And Factory EBIT Historical Data

* Premium members only.

The historical data trend for And Factory'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.

And Factory EBIT Chart

And Factory Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only -528.04 -316.61 112.47 126.68 -313.60

And Factory Semi-Annual Data
Aug16 Aug17 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 24.08 102.60 -147.00 -166.60 -81.00

TSE:7035 vs UBER, SHOP, CRM: EBIT Comparison

For the Software - Application subindustry, And Factory'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.


And Factory EV-to-EBIT vs Software Industry

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

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


TSE:7035
59GF Score
And Factory Inc TSE:7035
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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And Factory 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 Feb. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was 円-248 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-248 Mil mean?
And Factory (TSE:7035) has a EBIT of 円-248 Mil as of Feb. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on And Factory.
Is And Factory's EBIT too high?
And Factory's current EBIT is 円-248 Mil. Overall, And Factory has a GF Score™ of 59/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does And Factory's EBIT compare to UBER and SHOP?
And Factory's EBIT of 円-248 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 And Factory. And Factory's current EBIT is 円-248 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is And Factory stock overvalued right now?
Based on GuruFocus' analysis, And Factory (TSE:7035) is currently considered Modestly Overvalued. The stock's GF Value™ is 円209.89, compared to a current price of 円245.00 — trading 16.7% above its estimated fair value. The current EBIT is 円-248 Mil. And Factory's overall GF Score™ is 59/100 with 7 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 And Factory (TSE:7035), the current EBIT is 円-248 Mil as of Feb. 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 And Factory (TSE:7035) Overvalued in 2026?

Based on GuruFocus' analysis, And Factory stock appears to be overvalued. The current stock price of 円245.00 is trading 16.7% above its estimated GF Value™ of 円209.89. GuruFocus considers And Factory to be Modestly Overvalued.

Key valuation signals for TSE:7035:

  • EBIT: 円-248 Mil
  • GF Value™: 円209.89 vs. price of 円245.00 (16.7% above fair value)
  • GF Score™: 59/100 with 7 warning signs

No single metric tells the full story. See the TSE:7035 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


And Factory Business Description

Address 3-6-28 Aobadai, Meguro-ku, Sumitomo Realty Aobadai Tower 1st & 2nd Floor, Tokyo, JPN, 153-0042
And Factory Inc is a Japan-based software company. Its business activities are divided into two divisions including smartphone app and Internet of Things (IoT) business division. The company is engaged in developing various applications that connect users and services. It mainly develops tool-based applications, game strategy bulletin board applications, and manga applications.
59GF Score

Get the complete analysis for TSE:7035

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

円245.00
Price
円209.89
GF Value