Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
First AcceptanceFACO -0.54%66 Earnings per Share (Diluted) is $1.00 as of Jun. 2026. GuruFocus rates FACO with a GF Score™ of 66/100 and a GF Value™ of $4.65 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 396 Insurance companies, First Acceptance ranks worse than 252525% on this metric.
First Acceptance's EPS (Basic) for the
three
months ended in Jun. 2026 was $0.27.
Its EPS (Basic) for the trailing twelve months (TTM) ended in Jun. 2026 was $1.02.
During the past 13 years, First Acceptance's highest 3-Year average EPS without NRI Growth Rate was 198.10% per year. The lowest was -52.40% per year. And the median was 16.30% per year.
First Acceptance (OTCPK:FACO) Earnings per Share (Diluted) Explanation
Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.
Be Aware
Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.
If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.
First Acceptance Earnings per Share (Diluted) Related Terms
First Acceptance Earnings per Share (Diluted) Historical Data
* Premium members only.
The historical data trend for First Acceptance's Earnings per Share (Diluted) 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.
First Acceptance Earnings per Share (Diluted) Chart
FACO vs OSG, MBI, JRVR: Earnings per Share (Diluted) Comparison
For the Insurance - Specialty subindustry, First Acceptance's PE Ratio, along with its competitors' market caps and PE Ratio 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.
First Acceptance PE Ratio vs Insurance Industry
For the Insurance industry and Financial Services sector, First Acceptance's PE Ratio distribution charts can be found below:
* The bar in red indicates where First Acceptance's PE Ratio falls into.
First Acceptance Earnings per Share (Diluted) Calculation
Earnings Per Share (EPS) is the amount of earnings per outstanding share of the company's stock. In calculating earnings per share, the dividends of preferred stocks need to subtracted from the total net income first.
First Acceptance's Earnings Per Share (Diluted) for the fiscal year that ended in Dec. 2025 is calculated as
Earnings per Share (Diluted) 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 $1.00
* 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.
Companies also reported diluted shares in their financial reports. Diluted shares include the shares of convertibles or warrants outstanding.
What does a Earnings per Share (Diluted) of $1.00 mean?
First Acceptance (FACO) has a Earnings per Share (Diluted) of $1.00 as of Jun. 2026. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on First Acceptance and its competitors. According to the industry distribution chart, First Acceptance ranks #999999 out of 396 companies in the Insurance industry.
Is First Acceptance's Earnings per Share (Diluted) too high?
First Acceptance's current Earnings per Share (Diluted) is $1.00. The Insurance industry median Earnings per Share (Diluted) is 16.55. First Acceptance's value of $1.00 is 94% below this industry median. Based on the distribution chart, First Acceptance ranks #999999 out of 396 companies in the Insurance industry, which is in the bottom quartile relative to peers. Overall, First Acceptance has a GF Score™ of 66/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does First Acceptance's Earnings per Share (Diluted) compare to OSG and MBI?
According to the Insurance industry distribution chart, First Acceptance ranks #999999 out of 396 companies for Earnings per Share (Diluted). This places First Acceptance in the lower half of its industry. The industry median Earnings per Share (Diluted) is 16.55. First Acceptance's value of $1.00 is 94% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Earnings per Share (Diluted) for an Insurance company?
The median Earnings per Share (Diluted) among Insurance companies is 16.55, based on 396 companies in the industry. Companies in the top quartile (top 25%) have a Earnings per Share (Diluted) significantly above this median, while those in the bottom quartile fall well below. However, Earnings per Share (Diluted) should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. First Acceptance's current Earnings per Share (Diluted) of $1.00 is 94% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Earnings per Share (Diluted) mean?
A high Earnings per Share (Diluted) can signal that a stock is expensive relative to its fundamentals. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on First Acceptance and its competitors. For the Insurance industry, the median Earnings per Share (Diluted) is 16.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Acceptance's current Earnings per Share (Diluted) is $1.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Acceptance stock overvalued right now?
Based on GuruFocus' analysis, First Acceptance (FACO) is currently considered Modestly Overvalued. The stock's GF Value™ is $4.65, compared to a current price of $6.01 — trading 29.1% above its estimated fair value. The current Earnings per Share (Diluted) is $1.00 and 94% below the Insurance industry median of 16.55. First Acceptance's overall GF Score™ is 66/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Earnings per Share (Diluted) calculated?
Earnings per Share (Diluted) is calculated from a company's financial statements. For First Acceptance (FACO), the current Earnings per Share (Diluted) is $1.00 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 First Acceptance (FACO) Overvalued in 2026?
Based on GuruFocus' analysis, First Acceptance stock appears to be overvalued.
The current stock price of $6.01 is trading 29.1% above its estimated GF Value™ of $4.65.
GuruFocus considers First Acceptance to be Modestly Overvalued.
Key valuation signals for FACO:
Earnings per Share (Diluted): $1.00
GF Value™: $4.65 vs. price of $6.01 (29.1% above fair value)
Industry Position: 94% below the Insurance median (#999999 of 396)
No single metric tells the full story. See the FACO stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
First Acceptance Corp is engaged in the financial services sector. It is principally a retailer, servicer, and underwriter of non-standard personal automobile insurance. The company's operations generate revenue from selling non-standard personal automobile insurance products and related products in the United States. Its suite of products comprises auto insurance, renters, motorcycle, roadside assistance, and hospital insurance. the company also operates a real estate and corporate segment, which consists of the activities related to the disposition of foreclosed real estate held for sale, interest expenses associated with all debt, and other general corporate overhead expenses.
66GF Score
Get the complete analysis for FACO
Earnings per Share (Diluted) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FACO has been successfully added to your 
