CELM (TSE:7367) Earnings per Share (Diluted): 円25.70 (TTM As of Mar. 2026)

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TSE:7367 CELM Inc TSE:7367
78 GF Score
Price 円330.00
GF Value 円557.35
Valuation Significantly Undervalued
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What is CELM Earnings per Share (Diluted)?

CELM TSE:7367 78 Earnings per Share (Diluted) is 円25.70 as of Mar. 2026. GuruFocus rates TSE:7367 with a GF Score™ of 78/100 and a GF Value™ of 円557.35 (Significantly Undervalued). Among 804 Business Services companies, CELM ranks worse than 59.33% on this metric.

CELM's Earnings per Share (Diluted) for the three months ended in Mar. 2026 was 円-5.49. Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was 円25.70.

CELM's EPS (Basic) for the three months ended in Mar. 2026 was 円-5.61. Its EPS (Basic) for the trailing twelve months (TTM) ended in Mar. 2026 was 円26.10.

CELM's EPS without NRI for the three months ended in Mar. 2026 was 円-3.45. Its EPS without NRI for the trailing twelve months (TTM) ended in Mar. 2026 was 円27.75.

During the past 12 months, CELM's average EPS without NRIGrowth Rate was 16.30% per year. During the past 3 years, the average EPS without NRIGrowth Rate was 3.00% per year. During the past 5 years, the average EPS without NRI Growth Rate was 25.00% per year.

During the past 8 years, CELM's highest 3-Year average EPS without NRI Growth Rate was 47.70% per year. The lowest was -2.40% per year. And the median was 20.50% per year.


CELM  (TSE:7367) 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.


CELM Earnings per Share (Diluted) Related Terms


CELM Earnings per Share (Diluted) Historical Data

* Premium members only.

The historical data trend for CELM'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.

CELM Earnings per Share (Diluted) Chart

CELM Annual Data
Trend Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Earnings per Share (Diluted)
Get a 7-Day Free Trial 13.63 20.91 26.57 24.57 26.49

CELM Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 6.06 12.05 13.87 -5.49 5.27

TSE:7367 vs RHI, KFY, TNET: Earnings per Share (Diluted) Comparison

For the Staffing & Employment Services subindustry, CELM'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.


CELM PE Ratio vs Business Services Industry

For the Business Services industry and Industrials sector, CELM's PE Ratio distribution charts can be found below:

* The bar in red indicates where CELM's PE Ratio falls into.


TSE:7367
78GF Score
CELM Inc TSE:7367
Earnings per Share (Diluted) is just one metric. See GF Score™, valuation, warning signs, and more.
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CELM 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.

CELM's Earnings Per Share (Diluted) for the fiscal year that ended in Mar. 2026 is calculated as

Diluted Earnings Per Share (A: Mar. 2026 ) = (Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(581.335-0)/21.945
=26.49

CELM'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)
=(-120.125-0)/21.945
=-5.47

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 円25.70

* 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 円25.70 mean?
CELM (TSE:7367) has a Earnings per Share (Diluted) of 円25.70 as of Mar. 2026. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on CELM and its competitors. According to the industry distribution chart, CELM ranks #477 out of 804 companies in the Business Services industry, placing it in the top 59.3%.
Is CELM's Earnings per Share (Diluted) too high?
CELM's current Earnings per Share (Diluted) is 円25.70. Based on the distribution chart, CELM ranks #477 out of 804 companies in the Business Services industry, which is below the industry midpoint. Overall, CELM has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CELM's Earnings per Share (Diluted) compare to RHI and KFY?
According to the Business Services industry distribution chart, CELM ranks #477 out of 804 companies for Earnings per Share (Diluted). This places CELM in the lower half of its industry. The industry median Earnings per Share (Diluted) is 7.80. 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 Business Services company?
The median Earnings per Share (Diluted) among Business Services companies is 7.80, based on 804 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 CELM and its competitors. For the Business Services industry, the median Earnings per Share (Diluted) is 7.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CELM's current Earnings per Share (Diluted) is 円25.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CELM stock overvalued right now?
Based on GuruFocus' analysis, CELM (TSE:7367) is currently considered Significantly Undervalued. The stock's GF Value™ is 円557.35, compared to a current price of 円330.00 — trading 40.8% below its estimated fair value. The current Earnings per Share (Diluted) is 円25.70. CELM's overall GF Score™ is 78/100. 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 CELM (TSE:7367), the current Earnings per Share (Diluted) is 円25.70 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 CELM (TSE:7367) Overvalued in 2026?

Based on GuruFocus' analysis, CELM stock appears to be undervalued. The current stock price of 円330.00 is trading 40.8% below its estimated GF Value™ of 円557.35. GuruFocus considers CELM to be Significantly Undervalued.

Key valuation signals for TSE:7367:

  • Earnings per Share (Diluted): 円25.70
  • GF Value™: 円557.35 vs. price of 円330.00 (40.8% below fair value)
  • GF Score™: 78/100

No single metric tells the full story. See the TSE:7367 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CELM Business Description

Address 1-19-19 Ebisu, Ebisu Business Tower 7th Floor, Shibuya-ku, Tokyo, JPN, 150-0013
CELM Inc is involved in the human resource development and organizational development business. It provides in-house training, human resource development consulting, organizational development consulting, organization survey, personnel system design, and other services. The company includes two reportable segments: Organization and Human Resources Development Business; and Stakeholder Relations Business.
78GF Score

Get the complete analysis for TSE:7367

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

円330.00
Price
円557.35
GF Value