ELANA Agrocredit AD Sofia (XBUL:EAC) Operating Income: €2.07 Mil (TTM As of Jun. 2026)

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XBUL:EAC ELANA Agrocredit AD Sofia XBUL:EAC
31 GF Score
Price €0.53
GF Value €0.64
Valuation Modestly Undervalued
! 9 Warning Signs
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What is ELANA Agrocredit AD Sofia Operating Income?

ELANA Agrocredit AD Sofia XBUL:EAC 31 Operating Income is €2.07 Mil as of Jun. 2026. GuruFocus rates XBUL:EAC with a GF Score™ of 31/100 and a GF Value™ of €0.64 (Modestly Undervalued). The stock has 9 warning signs investors should review.

ELANA Agrocredit AD Sofia's Operating Income for the three months ended in Jun. 2026 was €0.39 Mil. Its Operating Income for the trailing twelve months (TTM) ended in Jun. 2026 was €2.07 Mil.

Operating Margin % is calculated as Operating Income divided by its Revenue. ELANA Agrocredit AD Sofia's Operating Income for the three months ended in Jun. 2026 was €0.39 Mil. ELANA Agrocredit AD Sofia's Revenue for the three months ended in Jun. 2026 was €4.02 Mil. Therefore, ELANA Agrocredit AD Sofia's Operating Margin % for the quarter that ended in Jun. 2026 was 9.70%.

Warning Sign:

ELANA Agrocredit AD Sofia operating margin has been in a 5-year decline. The average rate of decline per year is -3.7%.

ELANA Agrocredit AD Sofia's 5-Year average Growth Rate for Operating Margin % was -3.70% per year.

Operating Income or EBIT is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. ELANA Agrocredit AD Sofia's annualized ROC % for the quarter that ended in Jun. 2026 was 2.88%. ELANA Agrocredit AD Sofia's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jun. 2026 was 21.42%.


ELANA Agrocredit AD Sofia  (XBUL:EAC) Operating Income Explanation

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

ELANA Agrocredit AD Sofia'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: Mar. 2026 ) + Invested Capital (Q: Jun. 2026 ))/ count )
=1.56 * ( 1 - 9.92% )/( (48.776 + 48.698)/ 2 )
=1.405248/48.737
=2.88 %

where

Note: The Operating Income data used here is four times the quarterly (Jun. 2026) data.

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

ELANA Agrocredit AD Sofia'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: Mar. 2026  Q: Jun. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=1.56/( ( (0.005 + max(6.401, 0)) + (0.003 + max(8.159, 0)) )/ 2 )
=1.56/( ( 6.406 + 8.162 )/ 2 )
=1.56/7.284
=21.42 %

where Working Capital is:

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0 + 0.392 + 6.413) - (0.387 + 0 + 0.016999999999999)
=6.401

Working Capital(Q: Jun. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0 + 3.892 + 6.204) - (1.909 + 0 + 0.028)
=8.159

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Jun. 2026) EBIT data.

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

ELANA Agrocredit AD Sofia'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 )
=0.39/4.019
=9.70 %

* 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.


ELANA Agrocredit AD Sofia Operating Income Related Terms


ELANA Agrocredit AD Sofia Operating Income Historical Data

* Premium members only.

The historical data trend for ELANA Agrocredit AD Sofia'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.

ELANA Agrocredit AD Sofia Operating Income Chart

ELANA Agrocredit AD Sofia Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Operating Income
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.54 1.67 1.53 1.62 2.04

ELANA Agrocredit AD Sofia Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 0.55 0.60 0.37 0.70 0.39
XBUL:EAC
31GF Score
ELANA Agrocredit AD Sofia XBUL:EAC
Operating Income is just one metric. See GF Score™, valuation, warning signs, and more.
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ELANA Agrocredit AD Sofia 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 quarterly data reported by the company within the most recent 12 months, which was €2.07 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 €2.07 Mil mean?
ELANA Agrocredit AD Sofia (XBUL:EAC) has a Operating Income of €2.07 Mil as of Jun. 2026. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on ELANA Agrocredit AD Sofia and its competitors.
Is ELANA Agrocredit AD Sofia's Operating Income too high?
ELANA Agrocredit AD Sofia's current Operating Income is €2.07 Mil. Overall, ELANA Agrocredit AD Sofia has a GF Score™ of 31/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ELANA Agrocredit AD Sofia's Operating Income compare to V and MA?
ELANA Agrocredit AD Sofia's Operating Income of €2.07 Mil can be compared against companies in the Credit 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 Credit Services company?
A good Operating Income depends on the Credit 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 ELANA Agrocredit AD Sofia and its competitors. ELANA Agrocredit AD Sofia's current Operating Income is €2.07 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ELANA Agrocredit AD Sofia stock overvalued right now?
Based on GuruFocus' analysis, ELANA Agrocredit AD Sofia (XBUL:EAC) is currently considered Modestly Undervalued. The stock's GF Value™ is €0.64, compared to a current price of €0.53 — trading 17.2% below its estimated fair value. The current Operating Income is €2.07 Mil. ELANA Agrocredit AD Sofia's overall GF Score™ is 31/100 with 9 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 ELANA Agrocredit AD Sofia (XBUL:EAC), the current Operating Income is €2.07 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 ELANA Agrocredit AD Sofia (XBUL:EAC) Overvalued in 2026?

Based on GuruFocus' analysis, ELANA Agrocredit AD Sofia stock appears to be undervalued. The current stock price of €0.53 is trading 17.2% below its estimated GF Value™ of €0.64. GuruFocus considers ELANA Agrocredit AD Sofia to be Modestly Undervalued.

Key valuation signals for XBUL:EAC:

  • Operating Income: €2.07 Mil
  • GF Value™: €0.64 vs. price of €0.53 (17.2% below fair value)
  • GF Score™: 31/100 with 9 warning signs

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


ELANA Agrocredit AD Sofia Business Description

Address 5, Lachezar Stanchev Street, Sopharma Business Towers, Tower B, Floor 12, Sofia, BGR, 1756
ELANA Agrocredit AD Sofia offers loans to farmers for the purchase of agricultural land.
31GF Score

Get the complete analysis for XBUL:EAC

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

€0.53
Price
€0.64
GF Value