Borouge (ADX:BOROUGE) Owner Earnings per Share (TTM): (As of Jun. 2026)

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ADX:BOROUGE Borouge PLC ADX:BOROUGE
48 GF Score
Price د.إ2.44
GF Value د.إ6.49
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Borouge Owner Earnings per Share (TTM)?

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)."

Borouge 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 Borouge's Owner Earnings per Share (TTM) or its related term are showing as below:



ADX:BOROUGE's Price-to-Owner-Earnings is not ranked *
in the Chemicals industry.
Industry Median: 21.315
* Ranked among companies with meaningful Price-to-Owner-Earnings only.

Borouge's Earnings per Share (Diluted) for the three months ended in Jun. 2026 was د.إ0.04. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 was د.إ0.15. It's PE Ratio (TTM) ratio for today is 16.16.

Borouge's EPS without NRI for the three months ended in Jun. 2026 was د.إ0.04. Its EPS without NRI for the trailing twelve months (TTM) ended in Jun. 2026 was د.إ0.15. It's PE Ratio without NRI ratio for today is 16.05.


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.


Borouge Owner Earnings per Share (TTM) Related Terms


Borouge Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for Borouge'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.

Borouge Owner Earnings per Share (TTM) Chart

Borouge Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Owner Earnings per Share (TTM)
0.00 0.00 0.00 0.00 0.00

Borouge Quarterly Data
Mar21 Mar22 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 0.00 0.00 0.00 0.00 0.00

ADX:BOROUGE vs LIN, SHW, ECL: Owner Earnings per Share (TTM) Comparison

For the Specialty Chemicals subindustry, Borouge'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.


Borouge Price-to-Owner-Earnings vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Borouge's Price-to-Owner-Earnings distribution charts can be found below:

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


ADX:BOROUGE
48GF Score
Borouge PLC ADX:BOROUGE
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Borouge 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)

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

Is Borouge (ADX:BOROUGE) Overvalued in 2026?

Based on GuruFocus' analysis, Borouge stock appears to be undervalued. The current stock price of د.إ2.44 is trading 62.4% below its estimated GF Value™ of د.إ6.49. GuruFocus considers Borouge to be Significantly Undervalued.

Key valuation signals for ADX:BOROUGE:

  • Owner Earnings per Share (TTM):
  • GF Value™: د.إ6.49 vs. price of د.إ2.44 (62.4% below fair value)
  • GF Score™: 48/100 with 3 warning signs

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


Borouge Business Description

Address El Corniche Street, PO Box 6925, Borouge Tower, Sheikh Khalifa Energy Complex, Abu Dhabi, ARE
Borouge PLC is a petrochemical company that provides solutions of polyolefins such as polyethylene and polypropylene for a wide range of industries such as packaging, infrastructure, energy, mobility, agriculture, and healthcare. Geographically, the company derives maximum revenue from PRC and has a presence in India, United Arab Emirates, Austria, Egypt, Pakistan, Vietnam, Saudi Arabia, and other countries.
48GF Score

Get the complete analysis for ADX:BOROUGE

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

د.إ2.44
Price
د.إ6.49
GF Value