Nippon Building Fund (FRA:S4C) EPS (Basic): €28.83 (TTM As of Dec. 2025)


FRA:S4C Nippon Building Fund Inc FRA:S4C
56 GF Score
Price €665.00
GF Value €590.68
! 7 Warning Signs
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What is Nippon Building Fund EPS (Basic)?

Nippon Building Fund FRA:S4C +3.91% 56 EPS (Basic) is €28.83 as of Dec. 2025. GuruFocus rates FRA:S4C with a GF Score™ of 56/100 and a GF Value™ of €590.68. The stock has 7 warning signs investors should review.

Nippon Building Fund's basic earnings per share (Basic EPS) for the six months ended in Dec. 2025 was €12.22. Its basic earnings per share (Basic EPS) for the trailing twelve months (TTM) ended in Dec. 2025 was €28.83.

Nippon Building Fund's EPS (Diluted) for the six months ended in Dec. 2025 was €12.22. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was €28.83.

Nippon Building Fund's EPS without NRI for the six months ended in Dec. 2025 was €12.22. Its EPS without NRIearnings per share without non-recurring items for the trailing twelve months (TTM) ended in Dec. 2025 was 28.83.

During the past 12 months, Nippon Building Fund's average EPS without NRIGrowth Rate was -7.60% per year. During the past 3 years, the average EPS without NRI Growth Rate was -2.40% per year. During the past 5 years, the average EPS without NRI Growth Rate was 1.30% per year. During the past 10 years, the average EPS without NRI Growth Rate was 4.90% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the EPS without NRI Growth Rate using EPS without NRI data.

During the past 13 years, Nippon Building Fund's highest 3-Year average EPS without NRI Growth Rate was 23.20% per year. The lowest was -16.20% per year. And the median was 3.05% per year.

Nippon Building Fund  (FRA:S4C) EPS (Basic) Explanation

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.

Nippon Building Fund EPS (Basic) Related Terms

Nippon Building Fund EPS (Basic) Historical Data

* Premium members only.

The historical data trend for Nippon Building Fund's EPS (Basic) 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.

Nippon Building Fund EPS (Basic) Chart

Nippon Building Fund Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EPS (Basic)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 40.08 37.67 29.09 33.59 27.36

Nippon Building Fund Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
EPS (Basic) 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 14.61 16.15 16.55 16.61 12.22
FRA:S4C
56GF Score
Nippon Building Fund Inc FRA:S4C
EPS (Basic) is just one metric. See GF Score™, valuation, warning signs, and more.
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Nippon Building Fund EPS (Basic) Calculation

EPS (Basic) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Basic earnings per share (EPS) do not factor in the dilutive effects on convertible securities.

Nippon Building Fund's Basic EPS for the fiscal year that ended in Dec. 2025 is calculated as

Basic EPS (A: Dec. 2025 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(234.681-0)/8.577
=27.36

Nippon Building Fund's Basic EPS for the quarter that ended in Dec. 2025 is calculated as

Basic EPS (Q: Dec. 2025 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(105.712-0)/8.650
=12.22

EPS (Basic) 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 €28.83

* 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.

Frequently Asked Questions Learn more about EPS (Basic) →
What does a EPS (Basic) of €28.83 mean?
Nippon Building Fund (FRA:S4C) has a EPS (Basic) of €28.83 as of Dec. 2025. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Nippon Building Fund and its competitors.
Is Nippon Building Fund's EPS (Basic) too high?
Nippon Building Fund's current EPS (Basic) is €28.83. Overall, Nippon Building Fund has a GF Score™ of 56/100, reflecting its overall financial health beyond just this single metric.
How does Nippon Building Fund's EPS (Basic) compare to BXP and ARE?
Nippon Building Fund's EPS (Basic) of €28.83 can be compared against companies in the REITs industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS (Basic) for a REITs company?
A good EPS (Basic) depends on the REITs industry context. However, EPS (Basic) 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 EPS (Basic) mean?
A high EPS (Basic) can signal that a stock is expensive relative to its fundamentals. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Nippon Building Fund and its competitors. Nippon Building Fund's current EPS (Basic) is €28.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Building Fund stock overvalued right now?
Nippon Building Fund (FRA:S4C) has a current EPS (Basic) of €28.83. The stock's GF Value™ is €590.68, compared to a current price of €665.00 — trading 12.6% above its estimated fair value. The current EPS (Basic) is €28.83. Nippon Building Fund's overall GF Score™ is 56/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS (Basic) calculated?
EPS (Basic) is calculated from a company's financial statements. For Nippon Building Fund (FRA:S4C), the current EPS (Basic) is €28.83 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 Nippon Building Fund (FRA:S4C) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Building Fund stock appears to be overvalued. The current stock price of €665.00 is trading 12.6% above its estimated GF Value™ of €590.68.

Key valuation signals for FRA:S4C:

  • EPS (Basic): €28.83
  • GF Value™: €590.68 vs. price of €665.00 (12.6% above fair value)
  • GF Score™: 56/100 with 7 warning signs

No single metric tells the full story. See the FRA:S4C stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Nippon Building Fund Business Description

Industry Real EstateREITs
Other Exchanges 8951:JapanS4C:Germany
Address 3-1, Nihonbashi Muromachi 2-chome, Muromachi Furukawa Mitsui Building 16th Floor, Chuo-ku, Tokyo, JPN, 103-0022
Nippon Building Fund Inc is a Japanese real estate investment trust engaged in the acquisition, ownership, and leasing of properties in the Greater Tokyo area. The company's real estate portfolio comprises of large corporate office buildings. The majority of these are located in the five wards of Tokyo's central business district. Office space located throughout the rest of Tokyo also makes up a substantial percentage of Nippon Building Fund's assets. The company derives the majority of its income in the form of rental revenue from tenants. Nippon Building Fund's customers are firms from the service, electrical equipment, and information and communications industries in terms of square footage used.
56GF Score

Get the complete analysis for FRA:S4C

EPS (Basic) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€665.00
Price
€590.68
GF Value