Three F Co (TSE:7544) EBIT: 円1,421 Mil (TTM As of Feb. 2026)

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TSE:7544 Three F Co Ltd TSE:7544
74 GF Score
Price 円560.00
GF Value 円478.93
Valuation Modestly Overvalued
! 1 Warning Sign
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What is Three F Co EBIT?

Three F Co TSE:7544 74 EBIT is 円1,421 Mil as of Feb. 2026. GuruFocus rates TSE:7544 with a GF Score™ of 74/100 and a GF Value™ of 円478.93 (Modestly Overvalued). The stock has 1 warning sign investors should review.

Three F Co's earnings before interest and taxes (EBIT) for the six months ended in Feb. 2026 was 円557 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Feb. 2026 was 円1,421 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Three F Co's annualized ROC % for the quarter that ended in Feb. 2026 was 86.82%. Three F Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Feb. 2026 was 205.35%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Three F Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Feb. 2026 was 180.64%.


Three F Co  (TSE:7544) EBIT Explanation

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

Three F Co'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 )
=1114 * ( 1 - 39.25% )/( (778 + 781)/ 2 )
=676.755/779.5
=86.82 %

where

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:

Three F Co'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 )
=1114/( ( (545 + max(-738, 0)) + (540 + max(-744, 0)) )/ 2 )
=1114/( ( 545 + 540 )/ 2 )
=1114/542.5
=205.35 %

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)
=(0 + 120 + 30) - (752 + 0 + 136)
=-738

Working Capital(Q: Feb. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0 + 123 + 7) - (738 + 0 + 136)
=-744

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:

Three F Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Feb. 2026 )
=1421/786.643
=180.64 %

* 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.


Three F Co EBIT Related Terms


Three F Co EBIT Historical Data

* Premium members only.

The historical data trend for Three F Co'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.

Three F Co EBIT Chart

Three F Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 254.00 162.00 918.00 1,009.00 1,421.00

Three F Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 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 Premium Member Only Premium Member Only 447.00 592.00 417.00 864.00 557.00

TSE:7544 vs KR: EBIT Comparison

For the Grocery Stores subindustry, Three F Co'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.


Three F Co EV-to-EBIT vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Three F Co's EV-to-EBIT distribution charts can be found below:

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


TSE:7544
74GF Score
Three F Co Ltd TSE:7544
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Three F Co 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1,421 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1,421 Mil mean?
Three F Co (TSE:7544) has a EBIT of 円1,421 Mil as of Feb. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Three F Co.
Is Three F Co's EBIT too high?
Three F Co's current EBIT is 円1,421 Mil. Overall, Three F Co has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Three F Co's EBIT compare to KR?
Three F Co's EBIT of 円1,421 Mil can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good EBIT depends on the Retail - Defensive 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 Three F Co. Three F Co's current EBIT is 円1,421 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three F Co stock overvalued right now?
Based on GuruFocus' analysis, Three F Co (TSE:7544) is currently considered Modestly Overvalued. The stock's GF Value™ is 円478.93, compared to a current price of 円560.00 — trading 16.9% above its estimated fair value. The current EBIT is 円1,421 Mil. Three F Co's overall GF Score™ is 74/100 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 Three F Co (TSE:7544), the current EBIT is 円1,421 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 Three F Co (TSE:7544) Overvalued in 2026?

Based on GuruFocus' analysis, Three F Co stock appears to be overvalued. The current stock price of 円560.00 is trading 16.9% above its estimated GF Value™ of 円478.93. GuruFocus considers Three F Co to be Modestly Overvalued.

Key valuation signals for TSE:7544:

  • EBIT: 円1,421 Mil
  • GF Value™: 円478.93 vs. price of 円560.00 (16.9% above fair value)
  • GF Score™: 74/100 with 1 warning sign

No single metric tells the full story. See the TSE:7544 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Three F Co Business Description

Address 17 Nihon-Ohdori, Naka-ku, Kanagawa-ken, Yokohama, JPN, 231-8507
Three F Co Ltd is engaged in the management of convenience and franchise stores. The company operates stores under the brand name Gooz across Japan which offers fast food such as bakery, box lunch, rice ball and beverages. Its product portfolio includes Yakitori, Chilled Bento, Mochi Potigo, Pork tangerue skewers, Chicken-nosed skewer, Char-grilled salt and skewers, Chicken Tsune, Black Mer Oil Fried Rice, Mozzarella with cream sauce Chicken lunch box, chicken fried chicken and vegetables with black vinegar sauce Lunchbox, Five kinds of cheese in hamburger lunch box, Beef Calbee Grilled Meat Packed Bento, Rice strawberry white chocolate, Mochi Potato Black Honey Kinako, Mustard, Rice cakey and cream Popular cookie.
74GF Score

Get the complete analysis for TSE:7544

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

円560.00
Price
円478.93
GF Value