TSWCF (The Smarter Web Company) Operating Income: $-2.10 Mil (TTM As of Oct. 2025)


TSWCF The Smarter Web Company PLC TSWCF
13 GF Score
Price $0.38
! 1 Warning Sign
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What is The Smarter Web Company Operating Income?

The Smarter Web Company TSWCF -1.31% 13 Operating Income is $-2.10 Mil as of Oct. 2025. GuruFocus rates TSWCF with a GF Score™ of 13/100. The stock has 1 warning sign investors should review.

The Smarter Web Company's Operating Income for the three months ended in Oct. 2025 was $-1.60 Mil. Its Operating Income for the trailing twelve months (TTM) ended in Oct. 2025 was $-2.10 Mil.

Operating Margin % is calculated as Operating Income divided by its Revenue. The Smarter Web Company's Operating Income for the three months ended in Oct. 2025 was $-1.60 Mil. The Smarter Web Company's Revenue for the three months ended in Oct. 2025 was $0.06 Mil. Therefore, The Smarter Web Company's Operating Margin % for the quarter that ended in Oct. 2025 was -2,912.73%.

The Smarter Web Company'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. The Smarter Web Company's annualized ROC % for the quarter that ended in Oct. 2025 was -1.35%. The Smarter Web Company's annualized ROC (Joel Greenblatt) % for the quarter that ended in Oct. 2025 was 36,657.78%.

The Smarter Web Company  (OTCPK:TSWCF) Operating Income Explanation

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

The Smarter Web Company's annualized ROC % for the quarter that ended in Oct. 2025 is calculated as:

ROC % (Q: Oct. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jul. 2025 ) + Invested Capital (Q: Oct. 2025 ))/ count )
=-6.408 * ( 1 - 40.83% )/( (249.917 + 309.855)/ 2 )
=-3.7916136/279.886
=-1.35 %

where

Invested Capital(Q: Jul. 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))
=251.665 - 0.208 - ( 1.54 - max(0, 0.251 - 5.391+1.54))
=249.917

Invested Capital(Q: Oct. 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))
=297.784 - 0.471 - ( 2.007 - max(0, 15.171 - 2.629+2.007))
=309.855

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

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

The Smarter Web Company's annualized ROC (Joel Greenblatt) % for the quarter that ended in Oct. 2025 is calculated as:

ROC (Joel Greenblatt) %(Q: Oct. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Jul. 2025  Q: Oct. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=16.496/( ( (0.045 + max(-0.169, 0)) + (0.045 + max(-0.266, 0)) )/ 2 )
=16.496/( ( 0.045 + 0.045 )/ 2 )
=16.496/0.045
=36,657.78 %

where Working Capital is:

Working Capital(Q: Jul. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0 + 0 + 0.07) - (0.208 + 0 + 0.031)
=-0.169

Working Capital(Q: Oct. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0 + 0 + 0.235) - (0.471 + 0 + 0.029999999999999)
=-0.266

When net working capital is negative, 0 is used.

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

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

The Smarter Web Company's Operating Margin % for the quarter that ended in Oct. 2025 is calculated as:

Operating Margin %=Operating Income (Q: Oct. 2025 )/Revenue (Q: Oct. 2025 )
=-1.602/0.055
=-2,912.73 %

* 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.

The Smarter Web Company Operating Income Related Terms

The Smarter Web Company Operating Income Historical Data

* Premium members only.

The historical data trend for The Smarter Web Company'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.

The Smarter Web Company Operating Income Chart

The Smarter Web Company Annual Data
Trend Oct22 Oct23 Oct24 Oct25
Operating Income
-0.11 -0.26 -0.66 -2.37

The Smarter Web Company Quarterly Data
Oct22 Oct23 Jul24 Oct24 Apr25 Jul25 Oct25
Operating Income Get a 7-Day Free Trial -0.13 -0.04 0.00 -0.50 -1.60
TSWCF
13GF Score
The Smarter Web Company PLC TSWCF
Operating Income is just one metric. See GF Score™, valuation, warning signs, and more.
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The Smarter Web Company 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 Oct. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was $-2.10 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 $-2.10 Mil mean?
The Smarter Web Company (TSWCF) has a Operating Income of $-2.10 Mil as of Oct. 2025. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on The Smarter Web Company and its competitors.
Is The Smarter Web Company's Operating Income too high?
The Smarter Web Company's current Operating Income is $-2.10 Mil. Overall, The Smarter Web Company has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does The Smarter Web Company's Operating Income compare to CRM and SHOP?
The Smarter Web Company's Operating Income of $-2.10 Mil can be compared against companies in the Software 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 Software company?
A good Operating Income depends on the Software 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 The Smarter Web Company and its competitors. The Smarter Web Company's current Operating Income is $-2.10 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Smarter Web Company stock overvalued right now?
The Smarter Web Company (TSWCF) has a current Operating Income of $-2.10 Mil. The current Operating Income is $-2.10 Mil. The Smarter Web Company's overall GF Score™ is 13/100 with 1 warning sign 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 The Smarter Web Company (TSWCF), the current Operating Income is $-2.10 Mil as of Oct. 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.

The Smarter Web Company Business Description

Other Exchanges SWC:UK3M8:Germany
Address 160 Aztec West, Almondsbury, Bristol, GBR, BS32 4TU
The Smarter Web Company PLC is a UK-based web design and online marketing business. Through its operating subsidiary, the company provides customized, mobile-compatible websites and related digital services to small and medium-sized enterprises, start-ups, and owner-managed businesses. It has one operating segment, being the provision of website development services. The majority of the company's revenue is derived from the provision of website design services.
13GF Score

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

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