FOS Capital (ASX:FOS) Net Income: A$-0.46 Mil (TTM As of Dec. 2025)


What is FOS Capital Net Income?

FOS Capital ASX:FOS Net Income is A$-0.46 Mil as of Dec. 2025. The stock has 6 warning signs investors should review.

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax. FOS Capital's Net Income for the six months ended in Dec. 2025 was A$-0.61 Mil. Its Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was A$-0.46 Mil.

Net Income is linked to the most popular Earnings per Share (Diluted) number. FOS Capital's Earnings per Share (Diluted) for the six months ended in Dec. 2025 was A$-0.01.


FOS Capital  (ASX:FOS) Net Income Explanation

Net Income is the most widely cited number in reporting a company's profitability. It is linked to the most popular earnings-per-share (EPS) number through:

FOS Capital's Earnings per Share (Diluted) (EPS) for the quarter that ended in Dec. 2025 is calculated as

* 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.

Although Net Income and Earnings-per-Share (EPS) are the most widely used parameter in measuring a company's profitability and valuation, it is the least reliable. The reason is that reported earnings can be manipulated easily by adjusting any numbers such as Depreciation, Depletion and Amotorization and non-recurring items.

EPS is most useful for companies that have:

A predictable business
Consistent accounting methods
And few restructurings

The dividend paid to preferred stocks needs to be subtracted from the total net income in the calculation of EPS because common stock holders are not entitled to that part of the net income.


Be Aware

Warren Buffett looks for consistency and upward long term trend. Because of share repurchase it is possible for net earnings trend to differ from EPS trend. He preferred Net Income over EPS. The companies with durable competitive advantage companies report higher % net earnings to total revenues.

Important: If a company is showing net earnings history greater than 20% on total revenues, it is probably benefiting from a long term competitive advantage.

If net earnings is less than 10%, likely to be in a highly competitive business.


FOS Capital Net Income Related Terms


FOS Capital Net Income Historical Data

* Premium members only.

The historical data trend for FOS Capital's Net Income 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.

FOS Capital Net Income Chart

FOS Capital Annual Data
Trend Jun21 Jun22 Jun23 Jun24 Jun25
Net Income
0.74 0.35 0.58 0.63 0.93

FOS Capital Semi-Annual Data
Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Net Income Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 0.13 0.51 0.79 0.15 -0.61

FOS Capital Net Income Calculation

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax.

Net Income
= Revenue - Cost of Goods Sold - Selling, General, & Admin. Expense - Research & Development - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= EBITDA - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Operating Income - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Pre-Tax Income - Tax Expense + Others

FOS Capital's Net Income for the fiscal year that ended in Jun. 2025 is calculated as

Net Income(A: Jun. 2025 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=1.242+-0.31+0+0.0010000000000001
=0.93

FOS Capital's Net Income for the quarter that ended in Dec. 2025 is calculated as

Net Income(Q: Dec. 2025 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=-0.807+0.202+0+-0.001
=-0.61

Net Income for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was A$-0.46 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 Net Income →
What does a Net Income of A$-0.46 Mil mean?
FOS Capital (ASX:FOS) has a Net Income of A$-0.46 Mil as of Dec. 2025. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on FOS Capital and its competitors.
Is FOS Capital's Net Income too high?
FOS Capital's current Net Income is A$-0.46 Mil.
How does FOS Capital's Net Income compare to VRT and BE?
FOS Capital's Net Income of A$-0.46 Mil can be compared against companies in the Industrial Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Income for an Industrial Products company?
A good Net Income depends on the Industrial Products industry context. However, Net Income 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 Net Income mean?
A high Net Income can signal that a stock is expensive relative to its fundamentals. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on FOS Capital and its competitors. FOS Capital's current Net Income is A$-0.46 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is FOS Capital stock overvalued right now?
Based on GuruFocus' analysis, FOS Capital (ASX:FOS) is currently considered Significantly Undervalued. The stock's GF Value™ is A$0.24, compared to a current price of A$0.10 — trading 58.3% below its estimated fair value. The current Net Income is A$-0.46 Mil. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Income calculated?
Net Income is calculated from a company's financial statements. For FOS Capital (ASX:FOS), the current Net Income is A$-0.46 Mil 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.

FOS Capital Business Description

Address Rose Street, Unit 3B/41, Richmond, Melbourne, VIC, AUS, 3121
FOS Capital Ltd is engaged in the manufacturing of a full range of commercial luminaires, outdoor fittings, and linear extruded lighting, and the distribution of a complete range of commercial and architectural lighting solutions. The company is organised into two operating segments based on geographical locations, Australia and New Zealand. The majority of its revenue is generated from Australia.