Ligua (TSE:7090) EBIT: 円-84 Mil (TTM As of Mar. 2026)

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TSE:7090 Ligua Inc TSE:7090
63 GF Score
Price 円794.00
GF Value 円877.05
Valuation Fairly Valued
! 3 Warning Signs
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What is Ligua EBIT?

Ligua TSE:7090 +2.72% 63 EBIT is 円-84 Mil as of Mar. 2026. GuruFocus rates TSE:7090 with a GF Score™ of 63/100 and a GF Value™ of 円877.05 (Fairly Valued). The stock has 3 warning signs investors should review.

Ligua's earnings before interest and taxes (EBIT) for the six months ended in Mar. 2026 was 円-97 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was 円-84 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Ligua's annualized ROC % for the quarter that ended in Mar. 2026 was -8.92%. Ligua's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was -79.74%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Ligua's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was -4.96%.


Ligua  (TSE:7090) EBIT Explanation

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

Ligua'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 )
=-175.908 * ( 1 - 0% )/( (2057.26 + 1889.05)/ 2 )
=-175.908/1973.155
=-8.92 %

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))
=2794.135 - 154.805 - ( 1182.985 - max(0, 1872.418 - 2454.488+1182.985))
=2057.26

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))
=2493.17 - 153.284 - ( 1187.132 - max(0, 1792.444 - 2243.28+1187.132))
=1889.05

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:

Ligua'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 )
=-194.6/( ( (99.161 + max(241.634, 0)) + (94.768 + max(52.521, 0)) )/ 2 )
=-194.6/( ( 340.795 + 147.289 )/ 2 )
=-194.6/244.042
=-79.74 %

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)
=(284.771 + 217.075 + 415.425) - (154.805 + 0 + 520.832)
=241.634

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(211.097 + 203.492 + 303.95) - (153.284 + 0 + 512.734)
=52.521

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:

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Mar. 2026 )
=-84.106/1695.790
=-4.96 %

* 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.


Ligua EBIT Related Terms


Ligua EBIT Historical Data

* Premium members only.

The historical data trend for Ligua'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.

Ligua EBIT Chart

Ligua Annual Data
Trend Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
EBIT
Get a 7-Day Free Trial Premium Member Only 128.93 -869.68 145.67 -140.67 -84.11

Ligua Semi-Annual Data
Mar18 Mar19 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 188.93 -34.09 -106.58 13.19 -97.30

TSE:7090 vs HCA, THC, DVA: EBIT Comparison

For the Medical Care Facilities subindustry, Ligua'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.


Ligua EV-to-EBIT vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Ligua's EV-to-EBIT distribution charts can be found below:

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


TSE:7090
63GF Score
Ligua Inc TSE:7090
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ligua 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-84 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-84 Mil mean?
Ligua (TSE:7090) has a EBIT of 円-84 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Ligua.
Is Ligua's EBIT too high?
Ligua's current EBIT is 円-84 Mil. Overall, Ligua has a GF Score™ of 63/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Ligua's EBIT compare to HCA and THC?
Ligua's EBIT of 円-84 Mil can be compared against companies in the Healthcare Providers & Services 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 Healthcare Providers & Services company?
A good EBIT depends on the Healthcare Providers & Services 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 Ligua. Ligua's current EBIT is 円-84 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ligua stock overvalued right now?
Based on GuruFocus' analysis, Ligua (TSE:7090) is currently considered Fairly Valued. The stock's GF Value™ is 円877.05, compared to a current price of 円794.00 — trading 9.5% below its estimated fair value. The current EBIT is 円-84 Mil. Ligua's overall GF Score™ is 63/100 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 Ligua (TSE:7090), the current EBIT is 円-84 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 Ligua (TSE:7090) Overvalued in 2026?

Based on GuruFocus' analysis, Ligua stock appears to be undervalued. The current stock price of 円794.00 is trading 9.5% below its estimated GF Value™ of 円877.05. GuruFocus considers Ligua to be Fairly Valued.

Key valuation signals for TSE:7090:

  • EBIT: 円-84 Mil
  • GF Value™: 円877.05 vs. price of 円794.00 (9.5% below fair value)
  • GF Score™: 63/100 with 3 warning signs

No single metric tells the full story. See the TSE:7090 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Ligua Business Description

Address 6-6 Awajicho 2-chome, Chuo-ku, Awajicho Park Building No. 2, Osaka, JPN, 541-0047
Ligua Inc is a consulting company providing management support to the healthcare industry for osteopaths. The company's services include sales office operations such as sales improvement, organizational management, executive education, and recruitment, to corporate management areas such as management of management figures and creation of business plans.
63GF Score

Get the complete analysis for TSE:7090

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

円794.00
Price
円877.05
GF Value