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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. Sipai Health Technology Co's Net Income for the
six
months ended in Dec. 2025 was €-6.3 Mil. Its Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was €-15.0 Mil.
Sipai Health Technology Co (FRA:AX1) 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:
Sipai Health Technology Co'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.
Sipai Health Technology Co Net Income Related Terms
Sipai Health Technology Co Net Income Historical Data
* 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.
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 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 €-15.0 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.
Sipai Health Technology Co (FRA:AX1) has a Net Income of €-15.0 Mil as of Dec. 2025. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on Sipai Health Technology Co and its competitors.
Is Sipai Health Technology Co's Net Income too high?
Sipai Health Technology Co's current Net Income is €-15.0 Mil. Overall, Sipai Health Technology Co has a GF Score™ of 64/100, reflecting its overall financial health beyond just this single metric.
How does Sipai Health Technology Co's Net Income compare to MCK and COR?
Sipai Health Technology Co's Net Income of €-15.0 Mil can be compared against companies in the Medical Distribution 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 a Medical Distribution company?
A good Net Income depends on the Medical Distribution 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 Sipai Health Technology Co and its competitors. Sipai Health Technology Co's current Net Income is €-15.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sipai Health Technology Co stock overvalued right now?
Sipai Health Technology Co (FRA:AX1) has a current Net Income of €-15.0 Mil. The stock's GF Value™ is €0.22, compared to a current price of €0.14 — trading 36.8% below its estimated fair value. The current Net Income is €-15.0 Mil. Sipai Health Technology Co's overall GF Score™ is 64/100 with 5 warning signs to review. 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 Sipai Health Technology Co (FRA:AX1), the current Net Income is €-15.0 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.
Is Sipai Health Technology Co (FRA:AX1) Overvalued in 2026?
Based on GuruFocus' analysis, Sipai Health Technology Co stock appears to be undervalued.
The current stock price of €0.14 is trading 36.8% below its estimated GF Value™ of €0.22.
Key valuation signals for FRA:AX1:
Net Income: €-15.0 Mil
GF Value™: €0.22 vs. price of €0.14 (36.8% below fair value)
No single metric tells the full story. See the FRA:AX1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sipai Health Technology Co Ltd is a medical technology and health management company in China. The company has three reportable operating segments: Specialty Pharmacy Business - engaged in the operation and distribution of specialty pharmacy stores and pharmaceutical products; Physician Research Assistance Business - offering pharmaceutical companies and other clinical trial institutions site management organization services; Commercial Insurance Services Business - rendering insurance brokerage services to insurance companies and health management services to insurance carriers and enterprise clients. The company generates key revenue from the Specialty Pharmacy Business. Almost all of the company's revenues were derived from operations in the PRC.
64GF Score
Get the complete analysis for FRA:AX1
Net Income is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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