UPA Bhd (XKLS:7757) EBIT: RM7.3 Mil (TTM As of Mar. 2026)

What is UPA Bhd EBIT?

UPA Bhd XKLS:7757 +2.99% 50 EBIT is RM7.3 Mil as of Mar. 2026. GuruFocus rates XKLS:7757 with a GF Score™ of 50/100 and a GF Value™ of RM0.68 (Fairly Valued). The stock has 6 warning signs investors should review.

UPA Bhd's earnings before interest and taxes (EBIT) for the three months ended in Mar. 2026 was RM-2.7 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was RM7.3 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. UPA Bhd's annualized ROC % for the quarter that ended in Mar. 2026 was -4.71%. UPA Bhd's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was -7.51%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. UPA Bhd's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 5.80%.

UPA Bhd (XKLS:7757) EBIT Explanation

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

UPA Bhd'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: Dec. 2025 )	+	Invested Capital (Q: Mar. 2026 ))	/ count )
=	-11.464 * ( 1 - 0% )	/	( (245.749	+	240.815)	/ 2 )
=	-11.464	/	243.282
=	-4.71 %

where

	Invested Capital		(Q: Dec. 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	))
=	305.511	-	5.507	-	( 54.255	-	max(0, 22.698	-	149.52	+	54.255	))
=	245.749

	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	))
=	291.44	-	9.753	-	( 40.872	-	max(0, 15.468	-	132.352	+	40.872	))
=	240.815

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

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

UPA Bhd'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: Dec. 2025		Q: Mar. 2026
=	EBIT	/	( ( (Property, Plant and Equipment + Net Working Capital)	+	(Property, Plant and Equipment + Net Working Capital) )	/	count )
=	-10.616	/	( ( (60.427 + max(80.679, 0))	+	(59.824 + max(81.727, 0)) )	/	2 )
=	-10.616	/	( ( 141.106	+	141.551 )	/	2 )
=	-10.616	/	141.3285
=	-7.51 %

where Working Capital is:

	Working Capital		(Q: Dec. 2025 )
=	(Accounts Receivable	+	Total Inventories	+	Other Current Assets)	-	(Accounts Payable & Accrued Expense	+	Defer. Rev.	+	Other Current Liabilities)
=	(39.249	+	49.019	+	4.104)	-	(5.507	+	0	+	6.186)
=	80.679

	Working Capital		(Q: Mar. 2026 )
=	(Accounts Receivable	+	Total Inventories	+	Other Current Assets)	-	(Accounts Payable & Accrued Expense	+	Defer. Rev.	+	Other Current Liabilities)
=	(37.639	+	51.091	+	2.75)	-	(9.753	+	0	+	0)
=	81.727

When net working capital is negative, 0 is used.

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

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

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

Earnings Yield (Joel Greenblatt) %	=	EBIT (TTM)	/	Enterprise Value (Q: Mar. 2026 )
	=	7.291	/	125.813
	=	5.80 %

* 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.

UPA Bhd EBIT Related Terms

UPA Bhd EBIT Historical Data

* Premium members only.

The historical data trend for UPA Bhd's EBIT can be seen below:

UPA Bhd EBIT Chart

UPA Bhd Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

EBIT

Get a 7-Day Free Trial

14.47

14.48

15.86

1.29

6.11

UPA Bhd Quarterly Data
	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25	Mar26
EBIT	Get a 7-Day Free Trial															-4.04	2.38	-0.70	8.26	-2.65

XKLS:7757 vs HON, MMM: EBIT Comparison

For the Conglomerates subindustry, UPA Bhd'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.

UPA Bhd EV-to-EBIT vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, UPA Bhd's EV-to-EBIT distribution charts can be found below:

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

Save Embed

50GF Score

UPA Corp Bhd XKLS:7757

EBIT is just one metric. See GF Score™, valuation, warning signs, and more.

View Full Analysis

UPA Bhd 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 quarterly data reported by the company within the most recent 12 months, which was RM7.3 Mil.

Frequently Asked Questions Learn more about EBIT →

What does a EBIT of RM7.3 Mil mean?

UPA Bhd (XKLS:7757) has a EBIT of RM7.3 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on UPA Bhd.

Is UPA Bhd's EBIT too high?

UPA Bhd's current EBIT is RM7.3 Mil. Overall, UPA Bhd has a GF Score™ of 50/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.

How does UPA Bhd's EBIT compare to HON and MMM?

UPA Bhd's EBIT of RM7.3 Mil can be compared against companies in the Conglomerates 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 Conglomerates company?

A good EBIT depends on the Conglomerates 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 UPA Bhd. UPA Bhd's current EBIT is RM7.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is UPA Bhd stock overvalued right now?

Based on GuruFocus' analysis, UPA Bhd (XKLS:7757) is currently considered Fairly Valued. The stock's GF Value™ is RM0.68, compared to a current price of RM0.69 — trading 1.5% above its estimated fair value. The current EBIT is RM7.3 Mil. UPA Bhd's overall GF Score™ is 50/100 with 6 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 UPA Bhd (XKLS:7757), the current EBIT is RM7.3 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 UPA Bhd (XKLS:7757) Overvalued in 2026?

Based on GuruFocus' analysis, UPA Bhd stock appears to be overvalued. The current stock price of RM0.69 is trading 1.5% above its estimated GF Value™ of RM0.68. GuruFocus considers UPA Bhd to be Fairly Valued.

Key valuation signals for XKLS:7757:

EBIT: RM7.3 Mil
GF Value™: RM0.68 vs. price of RM0.69 (1.5% above fair value)
GF Score™: 50/100 with 6 warning signs

No single metric tells the full story. See the XKLS:7757 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

UPA Bhd Business Description

Industry Industrials Conglomerates

Comparable Companies XKLS:7198 XKLS:5673 XKLS:8613 XKLS:8702 XKLS:7036 XKLS:8419 XKLS:7471 XKLS:6807 XKLS:0041 XKLS:4596 ADX:IHC HON TSE:6501 TSE:8058 TSE:8031 TSE:8001 MMM TSE:8002 TSE:8053 TSE:5803

Address Jalan Kuchai Lama, Lot 8228, 6.5 Miles, Kuala Lumpur, MYS, 58200

Website https://www.upa.com.my

UPA Corp Bhd operates through four segments: manufacturing of paper-based products, manufacturing of plastic products, machine trading, and healthcare products. The paper-based products business manufactures notebooks, diaries, calendars, fine stationeries, planners, notepads, and journals using paper bonded leather, PVC, and PU for covers. The plastic products business manufactures rigid PVC, APET, PETG, and GAG sheets, as well as PVC and PETG shrinkable label films. The machine trading business sells new Komori printing machines from Japan as the sole distributor in Malaysia, refurbishes and sells used printing machines, and provides after-sales services. The healthcare products business manufactures and markets healthcare products, including face masks and non-woven melt blown fabric.

50GF Score

Get the complete analysis for XKLS:7757

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

RM0.69

Price

RM0.68

GF Value

View XKLS:7757 Analysis

See EBIT data for all stocks →