Andrew Yule (BOM:526173) Owner Earnings per Share (TTM): -0.01 (As of Mar. 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.

BOM:526173 Andrew Yule & Co Ltd BOM:526173
56 GF Score
Price ₹26.12
GF Value ₹28.14
Valuation Fairly Valued
! 8 Warning Signs
View Full Analysis

What is Andrew Yule Owner Earnings per Share (TTM)?

Andrew Yule BOM:526173 +0.89% 56 Owner Earnings per Share (TTM) is -0.01 as of Mar. 2026. GuruFocus rates BOM:526173 with a GF Score™ of 56/100 and a GF Value™ of ₹28.14 (Fairly Valued). The stock has 8 warning signs investors should review. Among 952 Consumer Packaged Goods companies, Andrew Yule ranks worse than 105041.91% 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)."

Andrew Yule 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 Andrew Yule'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 Andrew Yule was 475.26. The lowest was 25.71. And the median was 168.83.


BOM:526173's Price-to-Owner-Earnings is not ranked *
in the Consumer Packaged Goods industry.
Industry Median: 14.725
* Ranked among companies with meaningful Price-to-Owner-Earnings only.

Andrew Yule's Earnings per Share (Diluted) for the three months ended in Jun. 2026 was ₹-0.05. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 was ₹-0.85. It's PE Ratio (TTM) ratio for today is At Loss.

Andrew Yule's EPS without NRI for the three months ended in Jun. 2026 was ₹-0.05. Its EPS without NRI for the trailing twelve months (TTM) ended in Jun. 2026 was ₹-0.85. It's PE Ratio without NRI ratio for today is At Loss.


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 FactSet. 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.


Andrew Yule Owner Earnings per Share (TTM) Related Terms


Andrew Yule Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for Andrew Yule'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.

Andrew Yule Owner Earnings per Share (TTM) Chart

Andrew Yule 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 0.49 0.52 -0.28 -0.42 -0.34

Andrew Yule 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 - - - - -

BOM:526173 vs ADM, BG, TSN: Owner Earnings per Share (TTM) Comparison

For the Farm Products subindustry, Andrew Yule'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.


Andrew Yule Price-to-Owner-Earnings vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Andrew Yule's Price-to-Owner-Earnings distribution charts can be found below:

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


BOM:526173
56GF Score
Andrew Yule & Co Ltd BOM:526173
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Andrew Yule 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)

Andrew Yule 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 -0.01 mean?
Andrew Yule (BOM:526173) has a Owner Earnings per Share (TTM) of -0.01 as of Mar. 2026. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Andrew Yule. According to the industry distribution chart, Andrew Yule ranks #999999 out of 952 companies in the Consumer Packaged Goods industry.
Is Andrew Yule's Owner Earnings per Share (TTM) too high?
Andrew Yule's current Owner Earnings per Share (TTM) is -0.01. Based on the distribution chart, Andrew Yule ranks #999999 out of 952 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Andrew Yule has a GF Score™ of 56/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Andrew Yule's Owner Earnings per Share (TTM) compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Andrew Yule ranks #999999 out of 952 companies for Owner Earnings per Share (TTM). This places Andrew Yule in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 14.73. 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 Consumer Packaged Goods company?
The median Owner Earnings per Share (TTM) among Consumer Packaged Goods companies is 14.73, based on 952 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 Andrew Yule. For the Consumer Packaged Goods industry, the median Owner Earnings per Share (TTM) is 14.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Andrew Yule's current Owner Earnings per Share (TTM) is -0.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Andrew Yule stock overvalued right now?
Based on GuruFocus' analysis, Andrew Yule (BOM:526173) is currently considered Fairly Valued. The stock's GF Value™ is ₹28.14, compared to a current price of ₹26.12 — trading 7.2% below its estimated fair value. The current Owner Earnings per Share (TTM) is -0.01. Andrew Yule's overall GF Score™ is 56/100 with 8 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 Andrew Yule (BOM:526173), the current Owner Earnings per Share (TTM) is -0.01 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 Andrew Yule (BOM:526173) Overvalued in 2026?

Based on GuruFocus' analysis, Andrew Yule stock appears to be undervalued. The current stock price of ₹26.12 is trading 7.2% below its estimated GF Value™ of ₹28.14. GuruFocus considers Andrew Yule to be Fairly Valued.

Key valuation signals for BOM:526173:

  • Owner Earnings per Share (TTM): -0.01
  • GF Value™: ₹28.14 vs. price of ₹26.12 (7.2% below fair value)
  • GF Score™: 56/100 with 8 warning signs

No single metric tells the full story. See the BOM:526173 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Andrew Yule Business Description

Other Exchanges ANDREWYU:India
Address Yule House, 8, Dr. Rajendra Prasad Sarani, Kolkata, WB, IND, 700001
Andrew Yule & Co Ltd is engaged in the business of tea, electrical, engineering, lubricant, printing, and digital communication. The company operates through three segments namely Electrical, Tea, and Engineering. Its Electrical segment provides switchgear, transformers, relays, and contractors, as well as undertakes turn-key projects on power distribution. The Tea segment is involved in the manufacturing and plantation of tea. The Engineering segment offers industrial fans, air and water pollution control equipment, and other related products. It generates maximum revenue from the tea segment.
56GF Score

Get the complete analysis for BOM:526173

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

₹26.12
Price
₹28.14
GF Value