ACJJF (Acom Co) Owner Earnings per Share (TTM): 0.00 (As of Jun. 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.

ACJJF Acom Co Ltd ACJJF
68 GF Score
Price $2.44
! 4 Warning Signs
View Full Analysis

What is Acom Co Owner Earnings per Share (TTM)?

Acom Co ACJJF 68 Owner Earnings per Share (TTM) is 0.00 as of Jun. 2026. GuruFocus rates ACJJF with a GF Score™ of 68/100. The stock has 4 warning signs investors should review. Among 208 Credit Services companies, Acom Co ranks worse than 480768.75% on this metric.

In 1986 Berkshire Hathaway Shareholder Letter, Warren Buffett defined owner earnings as follows:

"These represent (a) reported earnings plus (b) depreciation, depletion, amortization, and certain other non-cash charges...less (c) the average annual amount of capitalized expenditures for plant and equipment, etc. that the business requires to fully maintain its long-term competitive position and its unit volume (If the business requires additional working capital to maintain its competitive position and unit volume, the increment also should be included in (c))...Our owner-earnings equation does not yield the deceptively precise figures provided by GAAP, since (c) must be a guess - and one sometimes very difficult to make. Despite this problem, we consider the owner earnings figure, not the GAAP figure, to be the relevant item for valuation purposes - both for investors in buying stocks and for managers in buying entire businesses...All of this points up the absurdity of the 'cash flow' numbers that are often set forth in Wall Street reports. These numbers routinely include (a) plus (b) - but do not subtract (c)."

Acom Co does not have enough data to calculate Owner Earnings per Share (TTM), so as Price-to-Owner-Earnings ratio.


The historical rank and industry rank for Acom Co's Owner Earnings per Share (TTM) or its related term are showing as below:


During the past 13 years, the highest Price-to-Owner-Earnings ratio of Acom Co was 54.72. The lowest was 51.90. And the median was 54.23.


ACJJF's Price-to-Owner-Earnings is not ranked *
in the Credit Services industry.
Industry Median: 9.415
* Ranked among companies with meaningful Price-to-Owner-Earnings only.

Acom Co's Earnings per Share (Diluted) for the three months ended in Mar. 2026 was $0.04. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was $0.27. It's PE Ratio (TTM) ratio for today is 9.21.

Acom Co's EPS without NRI for the three months ended in Mar. 2026 was $0.04. Its EPS without NRI for the trailing twelve months (TTM) ended in Mar. 2026 was $0.27. It's PE Ratio without NRI ratio for today is 9.17.


Be Aware

Assumption: Companies usually do not report maintenance capital expenditures and growth capital expenditures separately. Here we use estimated numbers and average them over 5 years. The method to estimate maintenance capital expenditures can be found in above part 4.

Note: GuruFocus' Change In Working Capital is provided by Morningstar. It is calculated by adding the items under "Change in operating assets and liabilities" (may refer to a different name for different company) section in Cash Flow Statement from original financial report. And it includes non-current parts of assets and liabilities.


Acom Co Owner Earnings per Share (TTM) Related Terms


Acom Co Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for Acom Co's Owner Earnings per Share (TTM) 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.

Acom Co Owner Earnings per Share (TTM) Chart

Acom Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Owner Earnings per Share (TTM)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Acom Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Owner Earnings per Share (TTM) 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 0.00 0.00 0.00 0.00

ACJJF vs V, MA, AXP: Owner Earnings per Share (TTM) Comparison

For the Credit Services subindustry, Acom Co's Price-to-Owner-Earnings, along with its competitors' market caps and Price-to-Owner-Earnings 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.


Acom Co Price-to-Owner-Earnings vs Credit Services Industry

For the Credit Services industry and Financial Services sector, Acom Co's Price-to-Owner-Earnings distribution charts can be found below:

* The bar in red indicates where Acom Co's Price-to-Owner-Earnings falls into.


ACJJF
68GF Score
Acom Co Ltd ACJJF
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Acom Co Owner Earnings per Share (TTM) Calculation

In 1986 Berkshire Hathaway Shareholder Letter, Warren Buffett defined owner earnings as follows:

"These represent (a) reported earnings plus (b) depreciation, depletion, amortization, and certain other non-cash charges...less (c) the average annual amount of capitalized expenditures for plant and equipment, etc. that the business requires to fully maintain its long-term competitive position and its unit volume. (If the business requires additional working capital to maintain its competitive position and unit volume, the increment also should be included in (c))...Our owner-earnings equation does not yield the deceptively precise figures provided by GAAP, since (c) must be a guess - and one sometimes very difficult to make. Despite this problem, we consider the owner earnings figure, not the GAAP figure, to be the relevant item for valuation purposes - both for investors in buying stocks and for managers in buying entire businesses...All of this points up the absurdity of the 'cash flow' numbers that are often set forth in Wall Street reports. These numbers routinely include (a) plus (b) - but do not subtract (c)."

To make it simple, then you will have:

Owner Earnings per Share (TTM) = (Net Income + Depreciation, Depletion and Amortization + Change In Deferred Tax - 5Y Average of Maintenance Capital Expenditure + Change In Working Capital) / Shares Outstanding (Diluted Average)

Acom Co does not have enough data to calculate Owner Earnings per Share (TTM). Please check Wal-Mart Stores Inc, as your reference.

What does a Owner Earnings per Share (TTM) of 0.00 mean?
Acom Co (ACJJF) has a Owner Earnings per Share (TTM) of 0.00 as of Jun. 2026. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Acom Co. Over the past decade, Acom Co's Owner Earnings per Share (TTM) has ranged from 51.90 to 54.72. According to the industry distribution chart, Acom Co ranks #999999 out of 208 companies in the Credit Services industry.
Is Acom Co's Owner Earnings per Share (TTM) too high?
Acom Co's current Owner Earnings per Share (TTM) is 0.00. Over the past 10 years, this metric has ranged from a low of 51.90 to a high of 54.72. Based on the distribution chart, Acom Co ranks #999999 out of 208 companies in the Credit Services industry, which is in the bottom quartile relative to peers. Overall, Acom Co has a GF Score™ of 68/100, reflecting its overall financial health beyond just this single metric.
How does Acom Co's Owner Earnings per Share (TTM) compare to V and MA?
According to the Credit Services industry distribution chart, Acom Co ranks #999999 out of 208 companies for Owner Earnings per Share (TTM). This places Acom Co in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 9.42. Historically, Acom Co's own Owner Earnings per Share (TTM) has ranged from 51.90 to 54.72 over the past decade. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Owner Earnings per Share (TTM) for a Credit Services company?
The median Owner Earnings per Share (TTM) among Credit Services companies is 9.42, based on 208 companies in the industry. Companies in the top quartile (top 25%) have a Owner Earnings per Share (TTM) significantly above this median, while those in the bottom quartile fall well below. However, Owner Earnings per Share (TTM) 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 Owner Earnings per Share (TTM) mean?
A high Owner Earnings per Share (TTM) can signal that a stock is expensive relative to its fundamentals. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Acom Co. For the Credit Services industry, the median Owner Earnings per Share (TTM) is 9.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acom Co's current Owner Earnings per Share (TTM) is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acom Co stock overvalued right now?
Acom Co (ACJJF) has a current Owner Earnings per Share (TTM) of 0.00. The current Owner Earnings per Share (TTM) is 0.00. Acom Co's overall GF Score™ is 68/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Owner Earnings per Share (TTM) calculated?
Owner Earnings per Share (TTM) is calculated from a company's financial statements. For Acom Co (ACJJF), the current Owner Earnings per Share (TTM) is 0.00 as of Jun. 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.

Acom Co Business Description

Other Exchanges 8572:JapanAK5:Germany
Address 9-1, Higashi Shinbashi 1-chome, Minato-ku, Tokyo, JPN, 100-8307
Acom Co Ltd is a Japanese consumer finance company. Its core business segments are the loan and credit card business, Guarantee business, overseas financial business, Loan servicing business, and others. Its loan and credit business offers credit cards and unsecured loans; The guarantee segment provides credit guarantee services, including loan portfolio management and marketing analyses; The firm also offers loan administrative services in its loan servicing segment; Overseas businesses are mostly in the retail finance sector; and Others include contracting at the contact center and temporary personnel services. The company earns maximum revenue from its loan and credit card business.
68GF Score

Get the complete analysis for ACJJF

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

$2.44
Price