Life (TSE:8194) EBIT: 円25,097 Mil (TTM As of Feb. 2026)


TSE:8194 Life Corp TSE:8194
86 GF Score
Price 円2,663.00
GF Value 円2,268.51
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Life EBIT?

Life TSE:8194 +0.70% 86 EBIT is 円25,097 Mil as of Feb. 2026. GuruFocus rates TSE:8194 with a GF Score™ of 86/100 and a GF Value™ of 円2,268.51 (Modestly Overvalued). The stock has 2 warning signs investors should review.

Life's earnings before interest and taxes (EBIT) for the three months ended in Feb. 2026 was 円6,094 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Feb. 2026 was 円25,097 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Life's annualized ROC % for the quarter that ended in Feb. 2026 was 10.38%. Life's annualized ROC (Joel Greenblatt) % for the quarter that ended in Feb. 2026 was 15.45%.

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


Life  (TSE:8194) EBIT Explanation

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

Life'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 )
=27244 * ( 1 - 1.57% )/( (268753 + 247852)/ 2 )
=26816.2692/258302.5
=10.38 %

where

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

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

Life'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 )
=24376/( ( (158465 + max(-81295, 0)) + (157004 + max(-75376, 0)) )/ 2 )
=24376/( ( 158465 + 157004 )/ 2 )
=24376/157734.5
=15.45 %

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)
=(24201 + 31773 + 4182) - (94590 + 0 + 46861)
=-81295

Working Capital(Q: Feb. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(21100 + 32022 + 4249) - (110223 + 0 + 22524)
=-75376

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:

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

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Feb. 2026 )
=25097/229315.166
=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.


Life EBIT Related Terms


Life EBIT Historical Data

* Premium members only.

The historical data trend for Life'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.

Life EBIT Chart

Life 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 22,496.00 18,826.00 23,367.00 26,246.00 25,097.00

Life Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 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 7,606.00 8,149.00 5,456.00 5,398.00 6,094.00

TSE:8194 vs KR: EBIT Comparison

For the Grocery Stores subindustry, Life'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.


Life EV-to-EBIT vs Retail - Defensive Industry

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

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


TSE:8194
86GF Score
Life Corp TSE:8194
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Life 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25,097 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25,097 Mil mean?
Life (TSE:8194) has a EBIT of 円25,097 Mil as of Feb. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Life.
Is Life's EBIT too high?
Life's current EBIT is 円25,097 Mil. Overall, Life has a GF Score™ of 86/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Life's EBIT compare to KR?
Life's EBIT of 円25,097 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 Life. Life's current EBIT is 円25,097 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Life stock overvalued right now?
Based on GuruFocus' analysis, Life (TSE:8194) is currently considered Modestly Overvalued. The stock's GF Value™ is 円2,268.51, compared to a current price of 円2,663.00 — trading 17.4% above its estimated fair value. The current EBIT is 円25,097 Mil. Life's overall GF Score™ is 86/100 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 Life (TSE:8194), the current EBIT is 円25,097 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 Life (TSE:8194) Overvalued in 2026?

Based on GuruFocus' analysis, Life stock appears to be overvalued. The current stock price of 円2,663.00 is trading 17.4% above its estimated GF Value™ of 円2,268.51. GuruFocus considers Life to be Modestly Overvalued.

Key valuation signals for TSE:8194:

  • EBIT: 円25,097 Mil
  • GF Value™: 円2,268.51 vs. price of 円2,663.00 (17.4% above fair value)
  • GF Score™: 86/100 with 2 warning signs

No single metric tells the full story. See the TSE:8194 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Life Business Description

Address 2-2-22 Nishimiyahara, Yodogawa-ku, Osaka, JPN, 110-0016
Life Corp is a Japanese supermarket chain operator. The company is domiciled in Japan and generates the majority of revenue domestically. Life Corporation operates stores in Osaka, Tokyo, Hyogo, Kyoto, Nara, Saitama, Chiba, and Kanagawa, and derives the majority of revenue from stores located in Osaka and Tokyo. The company's supermarkets focus on the retail of seafood products, bakery products, food products, fresh fruit and vegetables, meat products, clothing, toilet paper, and craft products. The supermarkets carry a private-label brand of packaged foods.
86GF Score

Get the complete analysis for TSE:8194

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

円2,663.00
Price
円2,268.51
GF Value