First Abacus Financial Holdings (PHS:FAF) Earnings per Share (Diluted): ₱-0.65 (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

PHS:FAF First Abacus Financial Holdings Corp PHS:FAF
19 GF Score
Price ₱0.60
GF Value ₱0.64
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is First Abacus Financial Holdings Earnings per Share (Diluted)?

First Abacus Financial Holdings PHS:FAF 19 Earnings per Share (Diluted) is ₱-0.65 as of Mar. 2026. GuruFocus rates PHS:FAF with a GF Score™ of 19/100 and a GF Value™ of ₱0.64 (Fairly Valued). The stock has 6 warning signs investors should review. Among 581 Capital Markets companies, First Abacus Financial Holdings ranks worse than 78.14% on this metric.

First Abacus Financial Holdings's Earnings per Share (Diluted) for the three months ended in Mar. 2026 was ₱-0.07. Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was ₱-0.65.

First Abacus Financial Holdings's EPS (Basic) for the three months ended in Mar. 2026 was ₱-0.07. Its EPS (Basic) for the trailing twelve months (TTM) ended in Mar. 2026 was ₱-0.65.

First Abacus Financial Holdings's EPS without NRI for the three months ended in Mar. 2026 was ₱-0.09. Its EPS without NRI for the trailing twelve months (TTM) ended in Mar. 2026 was ₱-0.55.

During the past 3 years, the average EPS without NRIGrowth Rate was -9.90% per year. During the past 5 years, the average EPS without NRI Growth Rate was -17.80% per year.

During the past 13 years, First Abacus Financial Holdings's highest 3-Year average EPS without NRI Growth Rate was 100.00% per year. The lowest was -63.60% per year. And the median was -11.05% per year.


First Abacus Financial Holdings  (PHS:FAF) 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 Abacus Financial Holdings Earnings per Share (Diluted) Related Terms


First Abacus Financial Holdings Earnings per Share (Diluted) Historical Data

* Premium members only.

The historical data trend for First Abacus Financial Holdings'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 Abacus Financial Holdings Earnings per Share (Diluted) Chart

First Abacus Financial Holdings 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 -0.04 -0.28 -0.49 -0.18 -0.67

First Abacus Financial Holdings Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 -0.08 -0.07 -0.07 -0.45 -0.07

PHS:FAF vs MS, GS, SCHW: Earnings per Share (Diluted) Comparison

For the Capital Markets subindustry, First Abacus Financial Holdings'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 Abacus Financial Holdings PE Ratio vs Capital Markets Industry

For the Capital Markets industry and Financial Services sector, First Abacus Financial Holdings's PE Ratio distribution charts can be found below:

* The bar in red indicates where First Abacus Financial Holdings's PE Ratio falls into.


PHS:FAF
19GF Score
First Abacus Financial Holdings Corp PHS:FAF
Earnings per Share (Diluted) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

First Abacus Financial Holdings 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 Abacus Financial Holdings'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)
=(-679.45-0)/1021.786
=-0.66

First Abacus Financial Holdings's Earnings Per Share (Diluted) for the quarter that ended in Mar. 2026 is calculated as

Diluted Earnings Per Share (Q: Mar. 2026 )=(Net Income - Preferred Dividends / Shares Outstanding (Diluted Average)
=(-67.474-0)/1021.786
=-0.07

Earnings per Share (Diluted) 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 ₱-0.65

* 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 ₱-0.65 mean?
First Abacus Financial Holdings (PHS:FAF) has a Earnings per Share (Diluted) of ₱-0.65 as of Mar. 2026. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on First Abacus Financial Holdings and its competitors. According to the industry distribution chart, First Abacus Financial Holdings ranks #454 out of 581 companies in the Capital Markets industry, placing it in the top 78.1%.
Is First Abacus Financial Holdings' Earnings per Share (Diluted) too high?
First Abacus Financial Holdings' current Earnings per Share (Diluted) is ₱-0.65. Based on the distribution chart, First Abacus Financial Holdings ranks #454 out of 581 companies in the Capital Markets industry, which is in the bottom quartile relative to peers. Overall, First Abacus Financial Holdings has a GF Score™ of 19/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does First Abacus Financial Holdings' Earnings per Share (Diluted) compare to MS and GS?
According to the Capital Markets industry distribution chart, First Abacus Financial Holdings ranks #454 out of 581 companies for Earnings per Share (Diluted). This places First Abacus Financial Holdings in the lower half of its industry. The industry median Earnings per Share (Diluted) is 14.80. 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 Capital Markets company?
The median Earnings per Share (Diluted) among Capital Markets companies is 14.80, based on 581 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 First Abacus Financial Holdings and its competitors. For the Capital Markets industry, the median Earnings per Share (Diluted) is 14.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Abacus Financial Holdings's current Earnings per Share (Diluted) is ₱-0.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Abacus Financial Holdings stock overvalued right now?
Based on GuruFocus' analysis, First Abacus Financial Holdings (PHS:FAF) is currently considered Fairly Valued. The stock's GF Value™ is ₱0.64, compared to a current price of ₱0.60 — trading 6.3% below its estimated fair value. The current Earnings per Share (Diluted) is ₱-0.65. First Abacus Financial Holdings' overall GF Score™ is 19/100 with 6 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 Abacus Financial Holdings (PHS:FAF), the current Earnings per Share (Diluted) is ₱-0.65 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 First Abacus Financial Holdings (PHS:FAF) Overvalued in 2026?

Based on GuruFocus' analysis, First Abacus Financial Holdings stock appears to be undervalued. The current stock price of ₱0.60 is trading 6.3% below its estimated GF Value™ of ₱0.64. GuruFocus considers First Abacus Financial Holdings to be Fairly Valued.

Key valuation signals for PHS:FAF:

  • Earnings per Share (Diluted): ₱-0.65
  • GF Value™: ₱0.64 vs. price of ₱0.60 (6.3% below fair value)
  • GF Score™: 19/100 with 6 warning signs

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


First Abacus Financial Holdings Business Description

Address Exchange Road, Unit 2904-A East Tower, Ortigas Center, Philippine Stock Exchange Center, Pasig, PHL, 1605
First Abacus Financial Holdings Corp is involved in providing management advisory services as well as purchasing, selling and assigning accounts receivable, negotiable instruments and other evidences of indebtedness for the payment of money owed by any entity. The company has three segments Securities brokerage handles buying and selling of shares of stock, bonds and other securities; Investment house provides services which include underwriting of financial instruments and management fees from financial and management advisory services; Leasing and others includes leasing of condominium units and other segment activities, none of which constitute a separately reportable segment. It generates majority of revenue from Securities brokerage.
19GF Score

Get the complete analysis for PHS:FAF

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

₱0.60
Price
₱0.64
GF Value