Two stone & Sons (TSE:7352) EBIT: 円617 Mil (TTM As of Feb. 2026)

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TSE:7352 Two stone & Sons Inc TSE:7352
69 GF Score
Price 円348.00
GF Value 円1,514.63
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is Two stone & Sons EBIT?

Two stone & Sons TSE:7352 +1.16% 69 EBIT is 円617 Mil as of Feb. 2026. GuruFocus rates TSE:7352 with a GF Score™ of 69/100 and a GF Value™ of 円1,514.63 (Significantly Undervalued). The stock has 2 warning signs investors should review.

Two stone & Sons's earnings before interest and taxes (EBIT) for the three months ended in Feb. 2026 was 円-18 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Feb. 2026 was 円617 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Two stone & Sons's annualized ROC % for the quarter that ended in Feb. 2026 was -8.25%. Two stone & Sons's annualized ROC (Joel Greenblatt) % for the quarter that ended in Feb. 2026 was -12.38%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Two stone & Sons's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Feb. 2026 was 4.15%.


Two stone & Sons  (TSE:7352) EBIT Explanation

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

Two stone & Sons'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: Nov. 2025 ) + Invested Capital (Q: Feb. 2026 ))/ count )
=-420.648 * ( 1 - 0% )/( (4842.167 + 5357.703)/ 2 )
=-420.648/5099.935
=-8.25 %

where

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))
=10529.706 - 2253.658 - ( 4080.08 - max(0, 4179.416 - 7613.297+4080.08))
=4842.167

Invested Capital(Q: Feb. 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))
=10740.776 - 2330.973 - ( 4606.765 - max(0, 4369.976 - 7422.076+4606.765))
=5357.703

Note: The Operating Income data used here is four times the quarterly (Feb. 2026) data.

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

Two stone & Sons'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: Nov. 2025  Q: Feb. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=-73.372/( ( (288.941 + max(461.62, 0)) + (435.196 + max(-191.095, 0)) )/ 2 )
=-73.372/( ( 750.561 + 435.196 )/ 2 )
=-73.372/592.8785
=-12.38 %

where Working Capital is:

Working Capital(Q: Nov. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(3262.711 + 0 + 270.506) - (2253.658 + 0 + 817.939)
=461.62

Working Capital(Q: Feb. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(2562.867 + 0 + 252.444) - (2330.973 + 0 + 675.433)
=-191.095

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Feb. 2026) EBIT data.

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

Two stone & Sons's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Feb. 2026 )
=617.114/14867.723
=4.15 %

* 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.


Two stone & Sons EBIT Related Terms


Two stone & Sons EBIT Historical Data

* Premium members only.

The historical data trend for Two stone & Sons'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.

Two stone & Sons EBIT Chart

Two stone & Sons Annual Data
Trend Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
EBIT
Get a 7-Day Free Trial 123.51 217.60 265.81 442.08 845.18

Two stone & Sons Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 81.15 -61.21 636.15 -18.34 60.53

TSE:7352 vs CTAS, CPRT, GPN: EBIT Comparison

For the Specialty Business Services subindustry, Two stone & Sons'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.


Two stone & Sons EV-to-EBIT vs Business Services Industry

For the Business Services industry and Industrials sector, Two stone & Sons's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Two stone & Sons's EV-to-EBIT falls into.


TSE:7352
69GF Score
Two stone & Sons Inc TSE:7352
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Two stone & Sons 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 quarterly data reported by the company within the most recent 12 months, which was 円617 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617 Mil mean?
Two stone & Sons (TSE:7352) has a EBIT of 円617 Mil as of Feb. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Two stone & Sons.
Is Two stone & Sons' EBIT too high?
Two stone & Sons' current EBIT is 円617 Mil. Overall, Two stone & Sons has a GF Score™ of 69/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Two stone & Sons' EBIT compare to CTAS and CPRT?
Two stone & Sons' EBIT of 円617 Mil can be compared against companies in the Business 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 Business Services company?
A good EBIT depends on the Business 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 Two stone & Sons. Two stone & Sons's current EBIT is 円617 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Two stone & Sons stock overvalued right now?
Based on GuruFocus' analysis, Two stone & Sons (TSE:7352) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,514.63, compared to a current price of 円348.00 — trading 77% below its estimated fair value. The current EBIT is 円617 Mil. Two stone & Sons' overall GF Score™ is 69/100 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 Two stone & Sons (TSE:7352), the current EBIT is 円617 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 Two stone & Sons (TSE:7352) Overvalued in 2026?

Based on GuruFocus' analysis, Two stone & Sons stock appears to be undervalued. The current stock price of 円348.00 is trading 77% below its estimated GF Value™ of 円1,514.63. GuruFocus considers Two stone & Sons to be Significantly Undervalued.

Key valuation signals for TSE:7352:

  • EBIT: 円617 Mil
  • GF Value™: 円1,514.63 vs. price of 円348.00 (77% below fair value)
  • GF Score™: 69/100 with 2 warning signs

No single metric tells the full story. See the TSE:7352 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Two stone & Sons Business Description

Address 2-22-3 Shibuya, Shibuya East Exit Building 6F, Shibuya-ku, Tokyo, JPN, 150-0002
Two stone & Sons Inc is an engineering company providing engineering resources to companies, media businesses, and programming school businesses. The company develops services such as in-house media management and client solutions such as contract development.
69GF Score

Get the complete analysis for TSE:7352

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

円348.00
Price
円1,514.63
GF Value