Comer Industries SpA (MIL:COM) Earnings per Share (Diluted): €2.14 (TTM As of Dec. 2025)

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MIL:COM Comer Industries SpA MIL:COM
89 GF Score
Price €46.10
GF Value €30.28
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Comer Industries SpA Earnings per Share (Diluted)?

Comer Industries SpA MIL:COM -0.22% 89 Earnings per Share (Diluted) is €2.14 as of Dec. 2025. GuruFocus rates MIL:COM with a GF Score™ of 89/100 and a GF Value™ of €30.28 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 173 Farm & Heavy Construction Machinery companies, Comer Industries SpA ranks worse than 74.57% on this metric.

Comer Industries SpA's Earnings per Share (Diluted) for the six months ended in Dec. 2025 was €1.05. Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was €2.14.

Comer Industries SpA's EPS (Basic) for the six months ended in Dec. 2025 was €1.05. Its EPS (Basic) for the trailing twelve months (TTM) ended in Dec. 2025 was €2.14.

Comer Industries SpA's EPS without NRI for the six months ended in Dec. 2025 was €1.11. Its EPS without NRI for the trailing twelve months (TTM) ended in Dec. 2025 was €2.22.

During the past 12 months, Comer Industries SpA's average EPS without NRIGrowth Rate was -6.70% per year. During the past 3 years, the average EPS without NRIGrowth Rate was -11.50% per year. During the past 5 years, the average EPS without NRI Growth Rate was 16.40% per year. During the past 10 years, the average EPS without NRI Growth Rate was 26.40% per year.

During the past 11 years, Comer Industries SpA's highest 3-Year average EPS without NRI Growth Rate was 52.30% per year. The lowest was -11.50% per year. And the median was 27.35% per year.


Comer Industries SpA  (MIL:COM) 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.


Comer Industries SpA Earnings per Share (Diluted) Related Terms


Comer Industries SpA Earnings per Share (Diluted) Historical Data

* Premium members only.

The historical data trend for Comer Industries SpA'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.

Comer Industries SpA Earnings per Share (Diluted) Chart

Comer Industries SpA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Earnings per Share (Diluted)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.37 3.16 3.28 2.34 2.14

Comer Industries SpA Semi-Annual Data
Dec15 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Earnings per Share (Diluted) 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 1.36 1.35 0.99 1.09 1.05

MIL:COM vs CAT, DE, PCAR: Earnings per Share (Diluted) Comparison

For the Farm & Heavy Construction Machinery subindustry, Comer Industries SpA'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.


Comer Industries SpA PE Ratio vs Farm & Heavy Construction Machinery Industry

For the Farm & Heavy Construction Machinery industry and Industrials sector, Comer Industries SpA's PE Ratio distribution charts can be found below:

* The bar in red indicates where Comer Industries SpA's PE Ratio falls into.


MIL:COM
89GF Score
Comer Industries SpA MIL:COM
Earnings per Share (Diluted) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Comer Industries SpA 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.

Comer Industries SpA's Earnings Per Share (Diluted) for the fiscal year that ended in Dec. 2025 is calculated as

Diluted Earnings Per Share (A: Dec. 2025 ) = (Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(61.275-0)/28.678
=2.14

Comer Industries SpA's Earnings Per Share (Diluted) for the quarter that ended in Dec. 2025 is calculated as

Diluted Earnings Per Share (Q: Dec. 2025 )=(Net Income - Preferred Dividends / Shares Outstanding (Diluted Average)
=(30.116-0)/28.678
=1.05

Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was €2.14

* 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 €2.14 mean?
Comer Industries SpA (MIL:COM) has a Earnings per Share (Diluted) of €2.14 as of Dec. 2025. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on Comer Industries SpA and its competitors. According to the industry distribution chart, Comer Industries SpA ranks #129 out of 173 companies in the Farm & Heavy Construction Machinery industry, placing it in the top 74.6%.
Is Comer Industries SpA's Earnings per Share (Diluted) too high?
Comer Industries SpA's current Earnings per Share (Diluted) is €2.14. Based on the distribution chart, Comer Industries SpA ranks #129 out of 173 companies in the Farm & Heavy Construction Machinery industry, which is below the industry midpoint. Overall, Comer Industries SpA has a GF Score™ of 89/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Comer Industries SpA's Earnings per Share (Diluted) compare to CAT and DE?
According to the Farm & Heavy Construction Machinery industry distribution chart, Comer Industries SpA ranks #129 out of 173 companies for Earnings per Share (Diluted). This places Comer Industries SpA in the lower half of its industry. The industry median Earnings per Share (Diluted) is 4.90. 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 a Farm & Heavy Construction Machinery company?
The median Earnings per Share (Diluted) among Farm & Heavy Construction Machinery companies is 4.90, based on 173 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. 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 Comer Industries SpA and its competitors. For the Farm & Heavy Construction Machinery industry, the median Earnings per Share (Diluted) is 4.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Comer Industries SpA's current Earnings per Share (Diluted) is €2.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Comer Industries SpA stock overvalued right now?
Based on GuruFocus' analysis, Comer Industries SpA (MIL:COM) is currently considered Significantly Overvalued. The stock's GF Value™ is €30.28, compared to a current price of €46.10 — trading 52.2% above its estimated fair value. The current Earnings per Share (Diluted) is €2.14. Comer Industries SpA's overall GF Score™ is 89/100 with 3 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 Comer Industries SpA (MIL:COM), the current Earnings per Share (Diluted) is €2.14 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.

Is Comer Industries SpA (MIL:COM) Overvalued in 2026?

Based on GuruFocus' analysis, Comer Industries SpA stock appears to be overvalued. The current stock price of €46.10 is trading 52.2% above its estimated GF Value™ of €30.28. GuruFocus considers Comer Industries SpA to be Significantly Overvalued.

Key valuation signals for MIL:COM:

  • Earnings per Share (Diluted): €2.14
  • GF Value™: €30.28 vs. price of €46.10 (52.2% above fair value)
  • GF Score™: 89/100 with 3 warning signs

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


Comer Industries SpA Business Description

Other Exchanges COMm:UKX5Q:Germany
Address Via Magellano, 27, Reggiolo, ITA, 42046
Comer Industries SpA is engaged in the design and production of advanced engineering systems and mechatronic solutions for power transmission. It operates in the sectors of Agricultural and Industrial. The products offered by the group include Gearboxes, Driveshafts, Powertrain, Planetary drives, and Wheel drives.
89GF Score

Get the complete analysis for MIL:COM

Earnings per Share (Diluted) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€46.10
Price
€30.28
GF Value