Boa Concept (FRA:74Z) Operating Income: €-0.76 Mil (TTM As of Dec. 2025)

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FRA:74Z Boa Concept SA FRA:74Z
68 GF Score
Price €13.20
GF Value €31.82
Valuation Possible Value Trap
! 7 Warning Signs
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What is Boa Concept Operating Income?

Boa Concept FRA:74Z -2.94% 68 Operating Income is €-0.76 Mil as of Dec. 2025. GuruFocus rates FRA:74Z with a GF Score™ of 68/100 and a GF Value™ of €31.82 (Possible Value Trap). The stock has 7 warning signs investors should review.

Boa Concept's Operating Income for the six months ended in Dec. 2025 was €1.39 Mil. Its Operating Income for the trailing twelve months (TTM) ended in Dec. 2025 was €-0.76 Mil.

Warning Sign:

Boa Concept SA had lost money in 67% of the time over the past 3quarters.

Operating Margin % is calculated as Operating Income divided by its Revenue. Boa Concept's Operating Income for the six months ended in Dec. 2025 was €1.39 Mil. Boa Concept's Revenue for the six months ended in Dec. 2025 was €5.56 Mil. Therefore, Boa Concept's Operating Margin % for the quarter that ended in Dec. 2025 was 24.96%.

Boa Concept's 5-Year average Growth Rate for Operating Margin % was 0.00% per year.

Operating Income or EBIT is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Boa Concept's annualized ROC % for the quarter that ended in Dec. 2025 was 9.53%. Boa Concept's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 83.27%.


Boa Concept  (FRA:74Z) Operating Income Explanation

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

Boa Concept's annualized ROC % for the quarter that ended in Dec. 2025 is calculated as:

ROC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=2.776 * ( 1 - 15.33% )/( (17.587 + 31.749)/ 2 )
=2.3504392/24.668
=9.53 %

where

Note: The Operating Income data used here is two times the semi-annual (Dec. 2025) data.

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

Boa Concept's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 is calculated as:

ROC (Joel Greenblatt) %(Q: Dec. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Jun. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=3.446/( ( (1.847 + max(4.702, 0)) + (1.728 + max(-9.167, 0)) )/ 2 )
=3.446/( ( 6.549 + 1.728 )/ 2 )
=3.446/4.1385
=83.27 %

where Working Capital is:

Working Capital(Q: Jun. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(5.836 + 4.991 + 0.931) - (5.563 + 0 + 1.493)
=4.702

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(6.958 + 6.281 + 1.649) - (5.678 + 0 + 18.377)
=-9.167

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Dec. 2025) EBIT data.

3. Operating Income is also linked to Operating Margin %:

Boa Concept's Operating Margin % for the quarter that ended in Dec. 2025 is calculated as:

Operating Margin %=Operating Income (Q: Dec. 2025 )/Revenue (Q: Dec. 2025 )
=1.388/5.56
=24.96 %

* 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.

4. 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 Operating Income growth rate using Operating Income per share data.


Be Aware

Compared with a company's EBITDA margin, Operating Margin can be manipulated by adjusting the rate of depreciation, depletion and amortization (DDA).

If a company is facing competition, its Operating Margin may decline. Often the Operating Margin declines well before the company's revenue or even profit decline. Therefore, Operating Margin is a very important indicator of whether the company is facing problems.

For instance, by 2012, Nokia (NOK)'s problems were well known and its stock had lost more than 90% of its market value since 2007. But Nokia's Operating Margin had already been in decline since 2002, although its earnings per share were still rising. Investors who paid attention to Operating Margin would have avoided this huge loss. The same can be said for Research-in-Motion (RIMM).

Therefore, Operating Margin is a very important screening filter for GuruFocus. GuruFocus's Buffett-Munger screener requires that the profit margin is either consistent or expanding. The Model Portfolio of the Buffett-Munger screener has outperformed the market every year since inception in 2009.


Boa Concept Operating Income Related Terms


Boa Concept Operating Income Historical Data

* Premium members only.

The historical data trend for Boa Concept's Operating 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.

Boa Concept Operating Income Chart

Boa Concept Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Operating Income
Get a 7-Day Free Trial 1.92 3.88 1.55 -0.21 -0.76

Boa Concept Semi-Annual Data
Dec18 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Operating Income Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.55 -2.52 2.31 -2.14 1.39
FRA:74Z
68GF Score
Boa Concept SA FRA:74Z
Operating Income is just one metric. See GF Score™, valuation, warning signs, and more.
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Boa Concept Operating Income Calculation

Operating Income, is the profit a company earned through operations. All expenses, including cash expenses such as cost of goods sold (COGS), research & development, wages, and non-cash expenses, such as depreciation, depletion and amortization, have been deducted from the sales.

Operating 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 €-0.76 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 Operating Income →
What does a Operating Income of €-0.76 Mil mean?
Boa Concept (FRA:74Z) has a Operating Income of €-0.76 Mil as of Dec. 2025. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on Boa Concept and its competitors.
Is Boa Concept's Operating Income too high?
Boa Concept's current Operating Income is €-0.76 Mil. Overall, Boa Concept has a GF Score™ of 68/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Boa Concept's Operating Income compare to GEV and ETN?
Boa Concept's Operating Income of €-0.76 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 Operating Income for an Industrial Products company?
A good Operating Income depends on the Industrial Products industry context. However, Operating 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 Operating Income mean?
A high Operating Income can signal that a stock is expensive relative to its fundamentals. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on Boa Concept and its competitors. Boa Concept's current Operating Income is €-0.76 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Boa Concept stock overvalued right now?
Based on GuruFocus' analysis, Boa Concept (FRA:74Z) is currently considered Possible Value Trap. The stock's GF Value™ is €31.82, compared to a current price of €13.20 — trading 58.5% below its estimated fair value. The current Operating Income is €-0.76 Mil. Boa Concept's overall GF Score™ is 68/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Operating Income calculated?
Operating Income is calculated from a company's financial statements. For Boa Concept (FRA:74Z), the current Operating Income is €-0.76 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 Boa Concept (FRA:74Z) Overvalued in 2026?

Based on GuruFocus' analysis, Boa Concept stock appears to be undervalued. The current stock price of €13.20 is trading 58.5% below its estimated GF Value™ of €31.82. GuruFocus considers Boa Concept to be Possible Value Trap.

Key valuation signals for FRA:74Z:

  • Operating Income: €-0.76 Mil
  • GF Value™: €31.82 vs. price of €13.20 (58.5% below fair value)
  • GF Score™: 68/100 with 7 warning signs

No single metric tells the full story. See the FRA:74Z stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Boa Concept Business Description

Other Exchanges ALBOA:France
Address 22, rue de Meons, Saint-Etienne, FRA, F 42000
Boa Concept SA is engaged in the provision of intralogistics. The company offers a range of intelligent Plug-and-Carry modular conveyors for light and heavy loads as well as a robotic Plug-and-Store storage system.
68GF Score

Get the complete analysis for FRA:74Z

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

€13.20
Price
€31.82
GF Value