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Selling, general, & admin. expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. Belluna Co's selling, general, & admin. expense for the
three
months ended in Mar. 2026 was €0 Mil.
Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Mar. 2026 was €0 Mil.
Belluna Co (FRA:73L) Selling, General, & Admin. Expense Explanation
An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.
Warren Buffett likes companies with consistent SGA as the percentage of gross profit.
Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.
If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.
Belluna Co Selling, General, & Admin. Expense Related Terms
Belluna Co Selling, General, & Admin. Expense Historical Data
* Premium members only.
The historical data trend for Belluna Co's Selling, General, & Admin. Expense 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.
Belluna Co Selling, General, & Admin. Expense Chart
FRA:73L vs CASY, WSM, ULTA: Selling, General, & Admin. Expense Comparison
For the Specialty Retail subindustry, Belluna Co's Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Belluna Co Selling, General, & Admin. Expense vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Belluna Co's Selling, General, & Admin. Expense distribution charts can be found below:
* The bar in red indicates where Belluna Co's Selling, General, & Admin. Expense falls into.
Belluna Co Selling, General, & Admin. Expense Calculation
Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.
Selling, General, & Admin. Expense for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was €0 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.
What does a Selling, General, & Admin. Expense of €0 Mil mean?
Belluna Co (FRA:73L) has a Selling, General, & Admin. Expense of €0 Mil as of Mar. 2026. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Belluna Co and its competitors.
Is Belluna Co's Selling, General, & Admin. Expense too high?
Belluna Co's current Selling, General, & Admin. Expense is €0 Mil. Overall, Belluna Co has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Belluna Co's Selling, General, & Admin. Expense compare to CASY and WSM?
Belluna Co's Selling, General, & Admin. Expense of €0 Mil can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Selling, General, & Admin. Expense for a Retail - Cyclical company?
A good Selling, General, & Admin. Expense depends on the Retail - Cyclical industry context. However, Selling, General, & Admin. Expense 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 Selling, General, & Admin. Expense mean?
A high Selling, General, & Admin. Expense can signal that a stock is expensive relative to its fundamentals. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Belluna Co and its competitors. Belluna Co's current Selling, General, & Admin. Expense is €0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Belluna Co stock overvalued right now?
Based on GuruFocus' analysis, Belluna Co (FRA:73L) is currently considered Significantly Overvalued. The stock's GF Value™ is €4.21, compared to a current price of €5.60 — trading 33% above its estimated fair value. The current Selling, General, & Admin. Expense is €0 Mil. Belluna Co's overall GF Score™ is 68/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Selling, General, & Admin. Expense calculated?
Selling, General, & Admin. Expense is calculated from a company's financial statements. For Belluna Co (FRA:73L), the current Selling, General, & Admin. Expense is €0 Mil as of Mar. 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 Belluna Co (FRA:73L) Overvalued in 2026?
Based on GuruFocus' analysis, Belluna Co stock appears to be overvalued.
The current stock price of €5.60 is trading 33% above its estimated GF Value™ of €4.21.
GuruFocus considers Belluna Co to be Significantly Overvalued.
Key valuation signals for FRA:73L:
Selling, General, & Admin. Expense: €0 Mil
GF Value™: €4.21 vs. price of €5.60 (33% above fair value)
No single metric tells the full story. See the FRA:73L stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Belluna Co Ltd is primarily a mail-order retailer that sells a wide range of products, including apparel, home furnishings, food, wine, cosmetics, health food, and nursing supplies through catalogs and e-commerce sites. More than 80% of the company's sales come from its mail-order business. Remaining revenue comes from its apparel retail stores; its solution business, which offers outsourced services for Belluna's corporate clients; its finance business, which offers financing services that target mail-order customers; and its property business, which leases office and commercial space and engages in property development. Nearly all the company's sales are in Japan.
68GF Score
Get the complete analysis for FRA:73L
Selling, General, & Admin. Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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