Lms Compliance (SGX:LMS) Operating Income: S$4.23 Mil (TTM As of Jun. 2026)

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SGX:LMS Lms Compliance Ltd SGX:LMS
65 GF Score
Price S$0.44
GF Value S$0.49
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Lms Compliance Operating Income?

Lms Compliance SGX:LMS +2.35% 65 Operating Income is S$4.23 Mil as of Jun. 2026. GuruFocus rates SGX:LMS with a GF Score™ of 65/100 and a GF Value™ of S$0.49 (Modestly Undervalued). The stock has 4 warning signs investors should review.

Lms Compliance's Operating Income for the six months ended in Jun. 2026 was S$1.58 Mil. Its Operating Income for the trailing twelve months (TTM) ended in Jun. 2026 was S$4.23 Mil.

Operating Margin % is calculated as Operating Income divided by its Revenue. Lms Compliance's Operating Income for the six months ended in Jun. 2026 was S$1.58 Mil. Lms Compliance's Revenue for the six months ended in Jun. 2026 was S$5.77 Mil. Therefore, Lms Compliance's Operating Margin % for the quarter that ended in Jun. 2026 was 27.47%.

Warning Sign:

Lms Compliance Ltd operating margin has been in a 5-year decline. The average rate of decline per year is -2.4%.

Lms Compliance's 5-Year average Growth Rate for Operating Margin % was -2.40% per year.

Operating Income or EBIT is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Lms Compliance's annualized ROC % for the quarter that ended in Jun. 2026 was 19.79%. Lms Compliance's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jun. 2026 was 71.10%.


Lms Compliance  (SGX:LMS) Operating Income Explanation

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

Lms Compliance's annualized ROC % for the quarter that ended in Jun. 2026 is calculated as:

ROC % (Q: Jun. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Jun. 2026 ))/ count )
=3.168 * ( 1 - 33.33% )/( (9.984 + 11.364)/ 2 )
=2.1121056/10.674
=19.79 %

where

Note: The Operating Income data used here is two times the semi-annual (Jun. 2026) data.

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

Lms Compliance's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jun. 2026 is calculated as:

ROC (Joel Greenblatt) %(Q: Jun. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Dec. 2025  Q: Jun. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=3.386/( ( (3.465 + max(0.429, 0)) + (4.973 + max(0.657, 0)) )/ 2 )
=3.386/( ( 3.894 + 5.63 )/ 2 )
=3.386/4.762
=71.10 %

where Working Capital is:

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1.978 + 0 + 0.211) - (0.643 + 0 + 1.117)
=0.429

Working Capital(Q: Jun. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1.959 + 0 + 0.244) - (0.771 + 0 + 0.775)
=0.657

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Jun. 2026) EBIT data.

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

Lms Compliance's Operating Margin % for the quarter that ended in Jun. 2026 is calculated as:

Operating Margin %=Operating Income (Q: Jun. 2026 )/Revenue (Q: Jun. 2026 )
=1.584/5.766
=27.47 %

* 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.


Lms Compliance Operating Income Related Terms


Lms Compliance Operating Income Historical Data

* Premium members only.

The historical data trend for Lms Compliance'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.

Lms Compliance Operating Income Chart

Lms Compliance Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Operating Income
Get a 7-Day Free Trial 2.78 2.80 2.95 3.78 4.56

Lms Compliance Semi-Annual Data
Dec19 Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Operating Income Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1.68 2.00 1.19 2.64 1.58
SGX:LMS
65GF Score
Lms Compliance Ltd SGX:LMS
Operating Income is just one metric. See GF Score™, valuation, warning signs, and more.
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Lms Compliance 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 Jun. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was S$4.23 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 S$4.23 Mil mean?
Lms Compliance (SGX:LMS) has a Operating Income of S$4.23 Mil as of Jun. 2026. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on Lms Compliance and its competitors.
Is Lms Compliance's Operating Income too high?
Lms Compliance's current Operating Income is S$4.23 Mil. Overall, Lms Compliance has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lms Compliance's Operating Income compare to CTAS and CPRT?
Lms Compliance's Operating Income of S$4.23 Mil can be compared against companies in the Business Services 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 Business Services company?
A good Operating Income depends on the Business Services 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 Lms Compliance and its competitors. Lms Compliance's current Operating Income is S$4.23 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lms Compliance stock overvalued right now?
Based on GuruFocus' analysis, Lms Compliance (SGX:LMS) is currently considered Modestly Undervalued. The stock's GF Value™ is S$0.49, compared to a current price of S$0.44 — trading 11.2% below its estimated fair value. The current Operating Income is S$4.23 Mil. Lms Compliance's overall GF Score™ is 65/100 with 4 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 Lms Compliance (SGX:LMS), the current Operating Income is S$4.23 Mil as of Jun. 2026. 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 Lms Compliance (SGX:LMS) Overvalued in 2026?

Based on GuruFocus' analysis, Lms Compliance stock appears to be undervalued. The current stock price of S$0.44 is trading 11.2% below its estimated GF Value™ of S$0.49. GuruFocus considers Lms Compliance to be Modestly Undervalued.

Key valuation signals for SGX:LMS:

  • Operating Income: S$4.23 Mil
  • GF Value™: S$0.49 vs. price of S$0.44 (11.2% below fair value)
  • GF Score™: 65/100 with 4 warning signs

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


Lms Compliance Business Description

Address 16, Lengkok Kikik 1, Taman Inderawasih, Perai, PNG, MYS, 13600
LMS Compliance Ltd is engaged in investment holding and the development of software and applications related to conformity assessment technology. The Group operates through two segments, with testing and assessment generating the majority of revenue by providing product safety testing and compliance assessment services. Its certification and consultancy services segment provides ISO application, certification, conformity assessment, education, training, and management consultancy. Its products include Aikinz (LIMS), Aizenz (Carbon Accounting System), Aisinz (Global Real-time Surveillance Scheme), and Aihorz solutions such as Slope Monitoring Prevention (SMP), Flood Monitoring Prevention (FMP), and LoRa GPS Emission Tracking (LGET).
65GF Score

Get the complete analysis for SGX:LMS

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

S$0.44
Price
S$0.49
GF Value