CELM (TSE:7367) EBIT: 円1,080 Mil (TTM As of Mar. 2026)


TSE:7367 CELM Inc TSE:7367
78 GF Score
Price 円333.00
GF Value 円542.14
Valuation Significantly Undervalued
! 1 Warning Sign
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What is CELM EBIT?

CELM TSE:7367 -2.35% 78 EBIT is 円1,080 Mil as of Mar. 2026. GuruFocus rates TSE:7367 with a GF Score™ of 78/100 and a GF Value™ of 円542.14 (Significantly Undervalued). The stock has 1 warning sign investors should review.

CELM's earnings before interest and taxes (EBIT) for the six months ended in Mar. 2026 was 円368 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was 円1,080 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. CELM's annualized ROC % for the quarter that ended in Mar. 2026 was 9.73%. CELM's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 548.08%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. CELM's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 14.32%.

CELM  (TSE:7367) EBIT Explanation

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

CELM'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 )
=902.508 * ( 1 - 46.7% )/( (5144.312 + 4747.247)/ 2 )
=481.036764/4945.7795
=9.73 %

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))
=7293.829 - 1154.881 - ( 1593.775 - max(0, 2084.539 - 3079.175+1593.775))
=5144.312

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))
=7056.967 - 1146.76 - ( 1839.172 - max(0, 1913.268 - 3076.228+1839.172))
=4747.247

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:

CELM'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 )
=736.028/( ( (131.066 + max(-125.783, 0)) + (137.518 + max(-392.856, 0)) )/ 2 )
=736.028/( ( 131.066 + 137.518 )/ 2 )
=736.028/134.292
=548.08 %

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)
=(1410.11 + 12.797 + 62.493) - (1154.881 + 0 + 456.302)
=-125.783

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1148.237 + 6.593 + 82.226) - (1146.76 + 0 + 483.152)
=-392.856

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:

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Mar. 2026 )
=1080.056/7542.431
=14.32 %

* 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.

CELM EBIT Related Terms

CELM EBIT Historical Data

* Premium members only.

The historical data trend for CELM'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.

CELM EBIT Chart

CELM Annual Data
Trend Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
EBIT
Get a 7-Day Free Trial 702.43 739.85 1,007.03 996.88 1,080.06

CELM Semi-Annual Data
Mar19 Mar20 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 516.10 488.23 508.65 712.04 368.01

TSE:7367 vs KFY, RHI, TNET: EBIT Comparison

For the Staffing & Employment Services subindustry, CELM'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.

CELM EV-to-EBIT vs Business Services Industry

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

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


TSE:7367
78GF Score
CELM Inc TSE:7367
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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CELM 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1,080 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1,080 Mil mean?
CELM (TSE:7367) has a EBIT of 円1,080 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on CELM.
Is CELM's EBIT too high?
CELM's current EBIT is 円1,080 Mil. Overall, CELM has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CELM's EBIT compare to KFY and RHI?
CELM's EBIT of 円1,080 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 CELM. CELM's current EBIT is 円1,080 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CELM stock overvalued right now?
Based on GuruFocus' analysis, CELM (TSE:7367) is currently considered Significantly Undervalued. The stock's GF Value™ is 円542.14, compared to a current price of 円333.00 — trading 38.6% below its estimated fair value. The current EBIT is 円1,080 Mil. CELM's overall GF Score™ is 78/100 with 1 warning sign 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 CELM (TSE:7367), the current EBIT is 円1,080 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 CELM (TSE:7367) Overvalued in 2026?

Based on GuruFocus' analysis, CELM stock appears to be undervalued. The current stock price of 円333.00 is trading 38.6% below its estimated GF Value™ of 円542.14. GuruFocus considers CELM to be Significantly Undervalued.

Key valuation signals for TSE:7367:

  • EBIT: 円1,080 Mil
  • GF Value™: 円542.14 vs. price of 円333.00 (38.6% below fair value)
  • GF Score™: 78/100 with 1 warning sign

No single metric tells the full story. See the TSE:7367 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

CELM Business Description

Address 1-19-19 Ebisu, Ebisu Business Tower 7th Floor, Shibuya-ku, Tokyo, JPN, 150-0013
CELM Inc is involved in the human resource development and organizational development business. It provides in-house training, human resource development consulting, organizational development consulting, organization survey, personnel system design, and other services. The company includes two reportable segments: Organization and Human Resources Development Business; and Stakeholder Relations Business.
78GF Score

Get the complete analysis for TSE:7367

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

円333.00
Price
円542.14
GF Value