Dive Group (TSE:151A) Operating Income: 円809 Mil (TTM As of Dec. 2025)

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TSE:151A Dive Group Inc TSE:151A
19 GF Score
Price 円640.00
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What is Dive Group Operating Income?

Dive Group TSE:151A -0.62% 19 Operating Income is 円809 Mil as of Dec. 2025. GuruFocus rates TSE:151A with a GF Score™ of 19/100.

Dive Group's Operating Income for the three months ended in Dec. 2025 was 円180 Mil. Its Operating Income for the trailing twelve months (TTM) ended in Dec. 2025 was 円809 Mil.

Operating Margin % is calculated as Operating Income divided by its Revenue. Dive Group's Operating Income for the three months ended in Dec. 2025 was 円180 Mil. Dive Group's Revenue for the three months ended in Dec. 2025 was 円3,686 Mil. Therefore, Dive Group's Operating Margin % for the quarter that ended in Dec. 2025 was 4.87%.

Dive Group'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. Dive Group's annualized ROC % for the quarter that ended in Dec. 2025 was 20.45%. Dive Group's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 132.69%.

Dive Group  (TSE:151A) Operating Income Explanation

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

Dive Group'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 )
=718.056 * ( 1 - 44.58% )/( (1972.729 + 1918.645)/ 2 )
=397.9466352/1945.687
=20.45 %

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))
=4860.738 - 1312.715 - ( 2293.5 - max(0, 2141.123 - 3716.417+2293.5))
=1972.729

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))
=5100.891 - 1513.364 - ( 2446.195 - max(0, 2279.69 - 3948.572+2446.195))
=1918.645

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

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

Dive Group'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 )
=744.032/( ( (557.908 + max(-350.198, 0)) + (563.568 + max(-609.305, 0)) )/ 2 )
=744.032/( ( 557.908 + 563.568 )/ 2 )
=744.032/560.738
=132.69 %

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)
=(1378.243 + 0 + 44.674) - (1312.715 + 0 + 460.4)
=-350.198

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1457.049 + 0 + 45.328) - (1513.364 + 0 + 598.318)
=-609.305

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 %:

Dive Group'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 )
=179.514/3685.894
=4.87 %

* 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.

Dive Group Operating Income Related Terms

Dive Group Operating Income Historical Data

* Premium members only.

The historical data trend for Dive Group'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.

Dive Group Operating Income Chart

Dive Group Annual Data
Trend Jun22 Jun23 Jun24 Jun25
Operating Income
-84.76 120.01 542.32 755.97

Dive Group Quarterly Data
Jun22 Jun23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Operating Income Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 151.14 51.21 418.69 179.51 159.80
TSE:151A
19GF Score
Dive Group Inc TSE:151A
Operating Income is just one metric. See GF Score™, valuation, warning signs, and more.
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Dive Group 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 円809 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 円809 Mil mean?
Dive Group (TSE:151A) has a Operating Income of 円809 Mil as of Dec. 2025. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on Dive Group and its competitors.
Is Dive Group's Operating Income too high?
Dive Group's current Operating Income is 円809 Mil. Overall, Dive Group has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does Dive Group's Operating Income compare to KFY and RHI?
Dive Group's Operating Income of 円809 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 Dive Group and its competitors. Dive Group's current Operating Income is 円809 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dive Group stock overvalued right now?
Dive Group (TSE:151A) has a current Operating Income of 円809 Mil. The current Operating Income is 円809 Mil. Dive Group's overall GF Score™ is 19/100. 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 Dive Group (TSE:151A), the current Operating Income is 円809 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.

Dive Group Business Description

Address 2-8-1 Shinjuku, Shinjuku-ku, Tokyo, JPN, 160-0022
Dive Inc is engaged in Staffing and recruitment business specializing in resort work, Accommodation facility management business, and Information system solution business.
19GF Score

Get the complete analysis for TSE:151A

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

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