STEAF (Sm Entertainment Japan Co) Earnings per Share (Diluted): $0.03 (TTM As of Dec. 2025)

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STEAF Sm Entertainment Japan Co Ltd STEAF
53 GF Score
Price $0.76
GF Value $1.50
! 2 Warning Signs
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What is Sm Entertainment Japan Co Earnings per Share (Diluted)?

Sm Entertainment Japan Co STEAF +1.88% 53 Earnings per Share (Diluted) is $0.03 as of Dec. 2025. GuruFocus rates STEAF with a GF Score™ of 53/100 and a GF Value™ of $1.50. The stock has 2 warning signs investors should review. Among 708 Media - Diversified companies, Sm Entertainment Japan Co ranks worse than 141242.8% on this metric.

Sm Entertainment Japan Co's Earnings per Share (Diluted) for the three months ended in Dec. 2025 was $-0.01. Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was $0.03.

Sm Entertainment Japan Co's EPS (Basic) for the three months ended in Dec. 2025 was $-0.01. Its EPS (Basic) for the trailing twelve months (TTM) ended in Dec. 2025 was $0.03.

Sm Entertainment Japan Co's EPS without NRI for the three months ended in Dec. 2025 was $-0.00. Its EPS without NRI for the trailing twelve months (TTM) ended in Dec. 2025 was $0.02.

During the past 12 months, Sm Entertainment Japan Co's average EPS without NRIGrowth Rate was -15.90% per year.

During the past 13 years, Sm Entertainment Japan Co's highest 3-Year average EPS without NRI Growth Rate was 26.30% per year. The lowest was -36.20% per year. And the median was -19.90% per year.


Sm Entertainment Japan Co  (OTCPK:STEAF) 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.


Sm Entertainment Japan Co Earnings per Share (Diluted) Related Terms


Sm Entertainment Japan Co Earnings per Share (Diluted) Historical Data

* Premium members only.

The historical data trend for Sm Entertainment Japan Co'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.

Sm Entertainment Japan Co Earnings per Share (Diluted) Chart

Sm Entertainment Japan Co 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 -0.02 -0.02 0.02 0.04 0.02

Sm Entertainment Japan Co 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 0.00 0.02 0.01 -0.01 0.01

STEAF vs NFLX, DIS, WBD: Earnings per Share (Diluted) Comparison

For the Entertainment subindustry, Sm Entertainment Japan Co'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.


Sm Entertainment Japan Co PE Ratio vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Sm Entertainment Japan Co's PE Ratio distribution charts can be found below:

* The bar in red indicates where Sm Entertainment Japan Co's PE Ratio falls into.


STEAF
53GF Score
Sm Entertainment Japan Co Ltd STEAF
Earnings per Share (Diluted) is just one metric. See GF Score™, valuation, warning signs, and more.
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Sm Entertainment Japan Co 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.

Sm Entertainment Japan Co'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)
=(2.411-0)/115.894
=0.02

Sm Entertainment Japan Co'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)
=(-0.545-0)/115.894
=-0.00

Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was $0.03

* 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 $0.03 mean?
Sm Entertainment Japan Co (STEAF) has a Earnings per Share (Diluted) of $0.03 as of Dec. 2025. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on Sm Entertainment Japan Co and its competitors. According to the industry distribution chart, Sm Entertainment Japan Co ranks #999999 out of 708 companies in the Media - Diversified industry.
Is Sm Entertainment Japan Co's Earnings per Share (Diluted) too high?
Sm Entertainment Japan Co's current Earnings per Share (Diluted) is $0.03. The Media - Diversified industry median Earnings per Share (Diluted) is 3.90. Sm Entertainment Japan Co's value of $0.03 is 99.2% below this industry median. Based on the distribution chart, Sm Entertainment Japan Co ranks #999999 out of 708 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, Sm Entertainment Japan Co has a GF Score™ of 53/100, reflecting its overall financial health beyond just this single metric.
How does Sm Entertainment Japan Co's Earnings per Share (Diluted) compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, Sm Entertainment Japan Co ranks #999999 out of 708 companies for Earnings per Share (Diluted). This places Sm Entertainment Japan Co in the lower half of its industry. The industry median Earnings per Share (Diluted) is 3.90. Sm Entertainment Japan Co's value of $0.03 is 99.2% 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 a Media - Diversified company?
The median Earnings per Share (Diluted) among Media - Diversified companies is 3.90, based on 708 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. Sm Entertainment Japan Co's current Earnings per Share (Diluted) of $0.03 is 99.2% 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 Sm Entertainment Japan Co and its competitors. For the Media - Diversified industry, the median Earnings per Share (Diluted) is 3.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sm Entertainment Japan Co's current Earnings per Share (Diluted) is $0.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sm Entertainment Japan Co stock overvalued right now?
Sm Entertainment Japan Co (STEAF) has a current Earnings per Share (Diluted) of $0.03. The stock's GF Value™ is $1.50, compared to a current price of $0.76 — trading 49.5% below its estimated fair value. The current Earnings per Share (Diluted) is $0.03 and 99.2% below the Media - Diversified industry median of 3.90. Sm Entertainment Japan Co's overall GF Score™ is 53/100 with 2 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 Sm Entertainment Japan Co (STEAF), the current Earnings per Share (Diluted) is $0.03 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 Sm Entertainment Japan Co (STEAF) Overvalued in 2026?

Based on GuruFocus' analysis, Sm Entertainment Japan Co stock appears to be undervalued. The current stock price of $0.76 is trading 49.5% below its estimated GF Value™ of $1.50.

Key valuation signals for STEAF:

  • Earnings per Share (Diluted): $0.03
  • GF Value™: $1.50 vs. price of $0.76 (49.5% below fair value)
  • GF Score™: 53/100 with 2 warning signs
  • Industry Position: 99.2% below the Media - Diversified median (#999999 of 708)

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


Sm Entertainment Japan Co Business Description

Other Exchanges 4772:Japan
Address 3-2-1 Roppongi, Roppongi Grand Tower 21st Floor, Minato-ku, Tokyo, JPN, 106-6221
Sm Entertainment Japan Co Ltd is engaged in the Broadcasting, Management, Mobile, Fan club, MD, Event, and concert, Rights, and Music businessess.
53GF Score

Get the complete analysis for STEAF

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

$0.76
Price
$1.50
GF Value