Elitecon International (BOM:539533) EBITDA per Share: ₹2.86 (TTM As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BOM:539533 Elitecon International Ltd BOM:539533
61 GF Score
Price ₹16.96
GF Value ₹2.12
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Elitecon International EBITDA per Share?

Elitecon International BOM:539533 -2.42% 61 EBITDA per Share is ₹2.86 as of Dec. 2025. GuruFocus rates BOM:539533 with a GF Score™ of 61/100 and a GF Value™ of ₹2.12 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 40 Tobacco Products companies, Elitecon International ranks better than 52.5% on this metric.

Elitecon International's EBITDA per Share for the three months ended in Dec. 2025 was ₹1.00. Its EBITDA per Share for the trailing twelve months (TTM) ended in Dec. 2025 was ₹2.86.

During the past 12 months, the average EBITDA per Share Growth Rate of Elitecon International was -90.10% per year. During the past 3 years, the average EBITDA per Share Growth Rate was 5.80% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the EBITDA per Share growth rate using EBITDA per Share data.

The historical rank and industry rank for Elitecon International's EBITDA per Share or its related term are showing as below:

BOM:539533' s 3-Year EBITDA Growth Rate Range Over the Past 10 Years
Min: -713.2   Med: -26.9   Max: 338
Current: 5.8

During the past 11 years, the highest 3-Year average EBITDA per Share Growth Rate of Elitecon International was 338.00% per year. The lowest was -713.20% per year. And the median was -26.90% per year.

BOM:539533's 3-Year EBITDA Growth Rate is ranked better than
52.5% of 40 companies
in the Tobacco Products industry
Industry Median: 5.55 vs BOM:539533: 5.80

Elitecon International's EBITDA for the three months ended in Dec. 2025 was ₹1,418 Mil.

During the past 12 months, the average EBITDA Growth Rate of Elitecon International was 1096.00% per year. During the past 3 years, the average EBITDA Growth Rate was 245.60% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the EBITDA Growth Rate using EBITDA data.

During the past 11 years, the highest 3-Year average EBITDA Growth Rate of Elitecon International was 353.20% per year. The lowest was -748.80% per year. And the median was -24.90% per year.


Elitecon International  (BOM:539533) EBITDA per Share Explanation

EBITDA is a cash flow measure that ignores changes in working capital. EBITDA minus Depreciation, and Amortization (DA) equals EBIT. EBIT is profit before interest and taxes. Of course, Interest and taxes need to be paid.

While depreciation and amortization expenses do not need to be paid in cash, assets - especially tangible assets - do need to be replaced over time. EBITDA is not a measure of profit in any sense. EBITDA is a measure of cash generation by a business where the uses of that cash may be more or less discretionary depending on the nature of the business.

The EBITDA of a TV station is largely discretionary. Owners may use much of the EBITDA generated by a TV station as they see fit. The EBITDA of a railroad is largely non-discretionary. Owners must use much of the EBITDA generated by a railroad to replace the physical assets of the railroad or the business will literally fall apart over time.

EBITDA can be thought of as the cash a business generates that is available to:

Add more inventory
Add more receivables
Replace property, plant, and equipment
Add more property, plant, and equipment
Pay interest
Pay taxes
And finally: pay owners

EBITDA is widely used in financial analysis because Depreciation and Amortization are not present day cash expenses. Depreciation and amortization are the spreading out of the costs of assets over the time in which those assets provide benefits. Today's depreciation and amortization expenses relate to assets bought in the past. The assets being expensed may or may not need to be replaced in the future. And the cost to replace the assets may be more or less than it was in the past. For this reason, the depreciation and amortization expenses a company records in the present year may have no relationship to the actual cash costs needed to maintain its assets in future years.

A company's depreciation expense depends on both its expectations about the assets it owns and its choice of accounting methods. Two companies owning identical assets may have different depreciation expenses because they have different expectations about the useful lives of those assets and because they make different accounting choices.

Analysts use EBITDA to remove this element of personal choice from a company's accounting statements. The use of EBITDA is an attempt to make the results of different companies more comparable and uniform.


Be Aware

Although depreciation is not a cash cost, it is a real business cost because the company has to pay for the fixed assets when they purchase them. Both Warren Buffett and Charlie Munger hate the idea of EBITDA because in this calculation, depreciation is not counted as an expense.

EBITDA over Revenue is a good metric for comparing the operating efficiencies between companies because EBITDA is less vulnerable to companies' accounting choices. For this reason, EBITDA is used in ranking the Predictability of Companies.


Elitecon International EBITDA per Share Related Terms


Elitecon International EBITDA per Share Historical Data

* Premium members only.

The historical data trend for Elitecon International's EBITDA per Share 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.

Elitecon International EBITDA per Share Chart

Elitecon International Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
EBITDA per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.04 1.51 -62.38 6.07 1.79

Elitecon International Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
EBITDA per Share 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 11.36 0.27 0.46 1.13 1.00
BOM:539533
61GF Score
Elitecon International Ltd BOM:539533
EBITDA per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Elitecon International EBITDA per Share Calculation

EBITDA per Share is the amount of Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) per outstanding share of the company's stock.

Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) is what the company earns before it expenses interest, taxes, depreciation and amortization.

Elitecon International's EBITDA per Share for the fiscal year that ended in Mar. 2025 is calculated as

EBITDA per Share(A: Mar. 2025 )
=EBITDA/Shares Outstanding (Diluted Average)
=714.581/398.301
=1.79

Elitecon International's EBITDA per Share for the quarter that ended in Dec. 2025 is calculated as

EBITDA per Share(Q: Dec. 2025 )
=EBITDA/Shares Outstanding (Diluted Average)
=1418.162/1419.751
=1.00

EBITDA per Share for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was ₹2.86

* 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 EBITDA per Share →
What does a EBITDA per Share of ₹2.86 mean?
Elitecon International (BOM:539533) has a EBITDA per Share of ₹2.86 as of Dec. 2025. EBITDA per share is the per-share amount of earnings before interest, taxes, depreciation and amortization. View historical data on Elitecon International and its competitors. According to the industry distribution chart, Elitecon International ranks #19 out of 40 companies in the Tobacco Products industry, placing it in the top 47.5%.
Is Elitecon International's EBITDA per Share too high?
Elitecon International's current EBITDA per Share is ₹2.86. Based on the distribution chart, Elitecon International ranks #19 out of 40 companies in the Tobacco Products industry, which is above the industry midpoint. Overall, Elitecon International has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elitecon International's EBITDA per Share compare to PM and MO?
According to the Tobacco Products industry distribution chart, Elitecon International ranks #19 out of 40 companies for EBITDA per Share. This puts Elitecon International in the upper half of its industry. The industry median EBITDA per Share is 5.55. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EBITDA per Share for a Tobacco Products company?
The median EBITDA per Share among Tobacco Products companies is 5.55, based on 40 companies in the industry. Companies in the top quartile (top 25%) have a EBITDA per Share significantly above this median, while those in the bottom quartile fall well below. However, EBITDA per Share 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 EBITDA per Share mean?
A high EBITDA per Share can signal that a stock is expensive relative to its fundamentals. EBITDA per share is the per-share amount of earnings before interest, taxes, depreciation and amortization. View historical data on Elitecon International and its competitors. For the Tobacco Products industry, the median EBITDA per Share is 5.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Elitecon International's current EBITDA per Share is ₹2.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elitecon International stock overvalued right now?
Based on GuruFocus' analysis, Elitecon International (BOM:539533) is currently considered Significantly Overvalued. The stock's GF Value™ is ₹2.12, compared to a current price of ₹16.96 — trading 700% above its estimated fair value. The current EBITDA per Share is ₹2.86. Elitecon International's overall GF Score™ is 61/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EBITDA per Share calculated?
EBITDA per Share is calculated from a company's financial statements. For Elitecon International (BOM:539533), the current EBITDA per Share is ₹2.86 as of Dec. 2025. 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 Elitecon International (BOM:539533) Overvalued in 2026?

Based on GuruFocus' analysis, Elitecon International stock appears to be overvalued. The current stock price of ₹16.96 is trading 700% above its estimated GF Value™ of ₹2.12. GuruFocus considers Elitecon International to be Significantly Overvalued.

Key valuation signals for BOM:539533:

  • EBITDA per Share: ₹2.86
  • GF Value™: ₹2.12 vs. price of ₹16.96 (700% above fair value)
  • GF Score™: 61/100 with 3 warning signs

No single metric tells the full story. See the BOM:539533 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Elitecon International Business Description

Address NH-19, CRRI, AltF 101, TR-442, Okhla - 4th Floor, 101, Ishwar Nagar, Okhla, Tugalkabad, South Delhi, Delhi, IND, 110044
Elitecon International Ltd operates in the manufacturing and trading of tobacco products including cigarettes, smoking mixtures, and sheesha. The company serves both domestic and international markets, with notable exports to regions such as the Middle East, Asia, and Europe. Elitecon has expanded its portfolio to include fast-moving consumer goods (FMCG), with upcoming plans to introduce products like snacks, edible oils, and other essentials. Its revenue is generated majorly through the sale of tobacco-based products and FMCG items, supported by a manufacturing infrastructure focused on innovation and sustainability. The company has two reportable segments, "tobacco and allied products" and "Agro Commodities".
61GF Score

Get the complete analysis for BOM:539533

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

₹16.96
Price
₹2.12
GF Value