ATN Holdings (PHS:ATN) Operating Income: ₱6.78 Mil (TTM As of Dec. 2025)


PHS:ATN ATN Holdings Inc PHS:ATN
25 GF Score
Price ₱0.42
GF Value ₱0.58
Valuation Modestly Undervalued
! 3 Warning Signs
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What is ATN Holdings Operating Income?

ATN Holdings PHS:ATN 25 Operating Income is ₱6.78 Mil as of Dec. 2025. GuruFocus rates PHS:ATN with a GF Score™ of 25/100 and a GF Value™ of ₱0.58 (Modestly Undervalued). The stock has 3 warning signs investors should review.

ATN Holdings's Operating Income for the three months ended in Dec. 2025 was ₱1.70 Mil. Its Operating Income for the trailing twelve months (TTM) ended in Dec. 2025 was ₱6.78 Mil.

Operating Margin % is calculated as Operating Income divided by its Revenue. ATN Holdings's Operating Income for the three months ended in Dec. 2025 was ₱1.70 Mil. ATN Holdings's Revenue for the three months ended in Dec. 2025 was ₱11.99 Mil. Therefore, ATN Holdings's Operating Margin % for the quarter that ended in Dec. 2025 was 14.19%.

ATN Holdings'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. ATN Holdings's annualized ROC % for the quarter that ended in Dec. 2025 was 0.13%. ATN Holdings's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 0.27%.

ATN Holdings  (PHS:ATN) Operating Income Explanation

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

ATN Holdings'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: Sep. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=6.808 * ( 1 - 25.26% )/( (3876.565 + 3898.368)/ 2 )
=5.0882992/3887.4665
=0.13 %

where

Invested Capital(Q: Sep. 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))
=3884.926 - 4.862 - ( 3.499 - max(0, 46.165 - 115.743+3.499))
=3876.565

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))
=3905.149 - 3.782 - ( 2.999 - max(0, 45.085 - 123.894+2.999))
=3898.368

Note: The Operating Income data used here is four times the quarterly (Dec. 2025) data.

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

ATN Holdings'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: Sep. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=6.808/( ( (2452.294 + max(107.382, 0)) + (2452.728 + max(117.113, 0)) )/ 2 )
=6.808/( ( 2559.676 + 2569.841 )/ 2 )
=6.808/2564.7585
=0.27 %

where Working Capital is:

Working Capital(Q: Sep. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(2.387 + 95.889 + 13.968) - (4.862 + 0 + 0)
=107.382

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(8.544 + 98.264 + 14.087) - (3.782 + 0 + 7.105427357601E-15)
=117.113

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Dec. 2025) EBIT data.

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

ATN Holdings'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 )
=1.702/11.991
=14.19 %

* 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.

ATN Holdings Operating Income Related Terms

ATN Holdings Operating Income Historical Data

* Premium members only.

The historical data trend for ATN Holdings'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.

ATN Holdings Operating Income Chart

ATN Holdings Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Operating Income
Get a 7-Day Free Trial Premium Member Only Premium Member Only -9.49 4.73 0.15 -3.87 7.09

ATN Holdings Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 5.71 2.67 1.81 0.60 1.70
PHS:ATN
25GF Score
ATN Holdings Inc PHS:ATN
Operating Income is just one metric. See GF Score™, valuation, warning signs, and more.
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ATN Holdings 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 quarterly data reported by the company within the most recent 12 months, which was ₱6.78 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 ₱6.78 Mil mean?
ATN Holdings (PHS:ATN) has a Operating Income of ₱6.78 Mil as of Dec. 2025. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on ATN Holdings and its competitors.
Is ATN Holdings' Operating Income too high?
ATN Holdings' current Operating Income is ₱6.78 Mil. Overall, ATN Holdings has a GF Score™ of 25/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ATN Holdings' Operating Income compare to CBRE and BEKE?
ATN Holdings' Operating Income of ₱6.78 Mil can be compared against companies in the Real Estate 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 a Real Estate company?
A good Operating Income depends on the Real Estate 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 ATN Holdings and its competitors. ATN Holdings's current Operating Income is ₱6.78 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ATN Holdings stock overvalued right now?
Based on GuruFocus' analysis, ATN Holdings (PHS:ATN) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱0.58, compared to a current price of ₱0.42 — trading 28.4% below its estimated fair value. The current Operating Income is ₱6.78 Mil. ATN Holdings' overall GF Score™ is 25/100 with 3 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 ATN Holdings (PHS:ATN), the current Operating Income is ₱6.78 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 ATN Holdings (PHS:ATN) Overvalued in 2026?

Based on GuruFocus' analysis, ATN Holdings stock appears to be undervalued. The current stock price of ₱0.42 is trading 28.4% below its estimated GF Value™ of ₱0.58. GuruFocus considers ATN Holdings to be Modestly Undervalued.

Key valuation signals for PHS:ATN:

  • Operating Income: ₱6.78 Mil
  • GF Value™: ₱0.58 vs. price of ₱0.42 (28.4% below fair value)
  • GF Score™: 25/100 with 3 warning signs

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

ATN Holdings Business Description

Other Exchanges ATNB:Philippines
Address 530 Shaw Boulevard, 9th Floor, Summit One Tower Building, Mandaluyong, PHL, 1550
ATN Holdings Inc is a holding company engaged in real estate, land development, energy, and healthcare services. The business activity of the group is operated through Real estate leasing and Aggregates. In addition, it also invests in real properties and stocks. The project portfolio of the group includes projects such as Summit One Tower, Palladian project, Lincoln Plaza, and land for development in Rodriguez, Rizal. Geographically, the company operates in the Philippines and derives principal revenue from the Aggregates segment.
25GF Score

Get the complete analysis for PHS:ATN

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

₱0.42
Price
₱0.58
GF Value