Palms Sports PJSC (ADX:PALMS) Owner Earnings per Share (TTM): 1.23 (As of Jun. 2026) — 92% Below Median

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Director of Data and Quant Analytics at GuruFocus
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ADX:PALMS Palms Sports PJSC ADX:PALMS
62 GF Score
Price د.إ7.33
GF Value د.إ10.49
Valuation Significantly Undervalued
View Full Analysis

What is Palms Sports PJSC Owner Earnings per Share (TTM)?

Palms Sports PJSC ADX:PALMS -3.81% 62 Owner Earnings per Share (TTM) is 1.23 as of Jun. 2026, which is 92% below its 10-year median of 15.28. GuruFocus rates ADX:PALMS with a GF Score™ of 62/100 and a GF Value™ of د.إ10.49 (Significantly Undervalued). Among 461 Travel & Leisure companies, Palms Sports PJSC ranks better than 78.52% 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)."

Palms Sports PJSC's Owner Earnings per Share (TTM) ended in Jun. 2026 was د.إ1.23. It's Price-to-Owner-Earnings ratio for today is 5.96.


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

ADX:PALMS' s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 5.96   Med: 15.28   Max: 32.13
Current: 6.19


During the past 5 years, the highest Price-to-Owner-Earnings ratio of Palms Sports PJSC was 32.13. The lowest was 5.96. And the median was 15.28.


ADX:PALMS's Price-to-Owner-Earnings is ranked better than
78.52% of 461 companies
in the Travel & Leisure industry
Industry Median: 13.52 vs ADX:PALMS: 6.19

Palms Sports PJSC's Earnings per Share (Diluted) for the three months ended in Jun. 2026 was د.إ0.17. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 was د.إ0.76. It's PE Ratio (TTM) ratio for today is 9.66.

Palms Sports PJSC's EPS without NRI for the three months ended in Jun. 2026 was د.إ0.14. Its EPS without NRI for the trailing twelve months (TTM) ended in Jun. 2026 was د.إ0.83. It's PE Ratio without NRI ratio for today is 8.83.


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.


Palms Sports PJSC Owner Earnings per Share (TTM) Related Terms


Palms Sports PJSC Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for Palms Sports PJSC'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.

Palms Sports PJSC Owner Earnings per Share (TTM) Chart

Palms Sports PJSC Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Owner Earnings per Share (TTM)
0.00 0.00 0.00 0.00 0.52

Palms Sports PJSC 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 0.26 0.52 0.82 1.23

ADX:PALMS vs AS, HAS, LTH: Owner Earnings per Share (TTM) Comparison

For the Leisure subindustry, Palms Sports PJSC'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.


Palms Sports PJSC Price-to-Owner-Earnings vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Palms Sports PJSC's Price-to-Owner-Earnings distribution charts can be found below:

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


ADX:PALMS
62GF Score
Palms Sports PJSC ADX:PALMS
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Palms Sports PJSC 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)

Palms Sports PJSC's Owner Earnings per Share (TTM) Calculation:

TTM / Last Quarter Average of Last 20 Quarters
Net Income 114
Depreciation, Depletion and Amortization 20
Change In Deferred Tax 0
5Y Average of Maintenance Capital Expenditure 3
Change In Working Capital 53
Shares Outstanding (Diluted Average) 150

1. Start with "Net Income" from income statement. Palms Sports PJSC's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was د.إ114 Mil.

2. "Depreciation, Depletion and Amortization" is from cashflow statement. Palms Sports PJSC's Depreciation, Depletion and Amortization for the trailing twelve months (TTM) ended in Jun. 2026 was د.إ20 Mil. This needs to be added back because company does not actually need to pay cash for it. It is a non-cash item.

3. Other non-cash charges usually include "Stock Based Compensation" and "Change In Deferred Tax":
However, to be conservative, GuruFocus will not add Stock Based Compensation back to net income. Palms Sports PJSC's Change In Deferred Tax for the trailing twelve months (TTM) ended in Jun. 2026 was د.إ0 Mil.

4. Average maintenance capital expenditure over a business/industry cycle: 5-Year Average Maintenance Capital Expenditure = د.إ3 Mil

It is usually best to take a long-term average of maintenance capital expenditure. Ideally this would be as long as 10 years and include at least one economic downturn. However, since many companies do not have as long as 10-year history, here GuruFocus uses the latest 5 years data to do the calculation. To smooth out unusual years but reflect recent developments, we take an average of the 5 year maintenance capital expenditure.

The following shows how to get maintenance capital expenditure.

First, calculate the revenue change regarding to the previous quarter. If the revenue decreased from the previous quarter, then the Maintenance Capital Expenditure = Capital Expenditure (positive).
Second, if the revenue increased from the previous quarter, then calculate the percentage of Net PPE as of corresponding Revenue.
Growth Capital Expenditure = Percentage of Property, Plant and Equipment as of corresponding Revenue * Revenue Increase
Third, calculate Capital Expenditure (positive) - Growth Capital Expenditure.
If [Capital Expenditure (positive) - Growth Capital Expenditure] was negative, then the Maintenance Capital Expenditure = Capital Expenditure (positive).
If [Capital Expenditure (positive) - Growth Capital Expenditure] was positive, then the Maintenance Capital Expenditure = Capital Expenditure (positive) - Growth Capital Expenditure.
Fourth, get the average of the 5 years maintenance capital expenditure.

Palms Sports PJSC's 5-Year Average Maintenance Capital Expenditure = د.إ3 Mil

5. "Change In Working Capital" is from cashflow statement. Palms Sports PJSC's Change In Working Capital for the trailing twelve months (TTM) ended in Jun. 2026 was د.إ53 Mil.
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 sometimes it includes non-current parts of assets and liabilities.

6. Palms Sports PJSC's Shares Outstanding (Diluted Average) for the months ended in Jun. 2026 was 150.000 Mil.

Palms Sports PJSC's Onwer Earnings Per Share for Jun. 2026 is calculated as:

Owner Earnings per Share (TTM)
=( Net Income+Depreciation, Depletion and Amortization+Change In Deferred Tax
=( 114.119 +20.359+0
-5Y Avg of Maintenance CAPEX+Change In Working Capital )/Shares Outstanding (Diluted Average)
-2.5718752774179+52.7)/150.000
=1.23

Price-to-Owner-Earnings=Current Price/Owner Earnings per Share (TTM)
=7.33/1.23
=5.96

* 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.

What does a Owner Earnings per Share (TTM) of 1.23 mean?
Palms Sports PJSC (ADX:PALMS) has a Owner Earnings per Share (TTM) of 1.23 as of Jun. 2026. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Palms Sports PJSC. This is 92% below median its historical median of 15.28. Over the past decade, Palms Sports PJSC's Owner Earnings per Share (TTM) has ranged from 5.96 to 32.13. According to the industry distribution chart, Palms Sports PJSC ranks #99 out of 461 companies in the Travel & Leisure industry, placing it in the top 21.5%.
Is Palms Sports PJSC's Owner Earnings per Share (TTM) too high?
Palms Sports PJSC's current Owner Earnings per Share (TTM) of 1.23 is 92% below median its 10-year median of 15.28. Over the past 10 years, this metric has ranged from a low of 5.96 to a high of 32.13. The Travel & Leisure industry median Owner Earnings per Share (TTM) is 13.52. Palms Sports PJSC's value of 1.23 is 90.9% below this industry median. Based on the distribution chart, Palms Sports PJSC ranks #99 out of 461 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Palms Sports PJSC has a GF Score™ of 62/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Palms Sports PJSC's Owner Earnings per Share (TTM) compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Palms Sports PJSC ranks #99 out of 461 companies for Owner Earnings per Share (TTM). This places Palms Sports PJSC in the top 22% of its industry — outperforming the majority of peers. The industry median Owner Earnings per Share (TTM) is 13.52. Palms Sports PJSC's value of 1.23 is 90.9% below this benchmark. Historically, Palms Sports PJSC's own Owner Earnings per Share (TTM) has ranged from 5.96 to 32.13 over the past decade. While the company's 10-year median is 15.28 vs. the industry median of 13.52, Palms Sports PJSC has consistently been below the industry average. 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 Travel & Leisure company?
The median Owner Earnings per Share (TTM) among Travel & Leisure companies is 13.52, based on 461 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. Palms Sports PJSC's current Owner Earnings per Share (TTM) of 1.23 is 90.9% 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 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 Palms Sports PJSC. For the Travel & Leisure industry, the median Owner Earnings per Share (TTM) is 13.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Palms Sports PJSC's current Owner Earnings per Share (TTM) is 1.23, which is 92% below median its own 10-year median of 15.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Palms Sports PJSC stock overvalued right now?
Based on GuruFocus' analysis, Palms Sports PJSC (ADX:PALMS) is currently considered Significantly Undervalued. The stock's GF Value™ is د.إ10.49, compared to a current price of د.إ7.33 — trading 30.1% below its estimated fair value. The current Owner Earnings per Share (TTM) is 1.23, which is 92% below median its 10-year median of 15.28 and 90.9% below the Travel & Leisure industry median of 13.52. Palms Sports PJSC's overall GF Score™ is 62/100. 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 Palms Sports PJSC (ADX:PALMS), the current Owner Earnings per Share (TTM) is 1.23 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.

Is Palms Sports PJSC (ADX:PALMS) Overvalued in 2026?

Based on GuruFocus' analysis, Palms Sports PJSC stock appears to be undervalued. The current stock price of د.إ7.33 is trading 30.1% below its estimated GF Value™ of د.إ10.49. GuruFocus considers Palms Sports PJSC to be Significantly Undervalued.

Key valuation signals for ADX:PALMS:

  • Owner Earnings per Share (TTM): 1.23 (92% below median its 10-year median of 15.28)
  • GF Value™: د.إ10.49 vs. price of د.إ7.33 (30.1% below fair value)
  • GF Score™: 62/100
  • Industry Position: 90.9% below the Travel & Leisure median (#99 of 461)

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


Palms Sports PJSC Business Description

Address Eastern Ring Road, Al Muntazah, 2nd Floor, Building 12, Ministries Complex, Abu Dhabi, ARE
Palms Sports PJSC is a sports management and marketing company engaged in trading sports goods and providing sports enterprise investment, institutional management, and security guard services. its reportable segments are: Income from guarding and cleaning services, which includes the provision of security guard services and onshore and offshore oil cleaning services to customers; Income from coaching and training services, which generates the maximum revenue and includes providing specialized sports training services in Jiu-Jitsu, mixed martial arts, and combat sports; Income from educational services, which includes the provision of educational services and the management of educational institutes; and Others, which includes IT research and physiotherapy treatment services.
62GF Score

Get the complete analysis for ADX:PALMS

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

د.إ7.33
Price
د.إ10.49
GF Value