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Bosideng International HoldingsBSDGF -2.51%76 Owner Earnings per Share (TTM) is 0.06 as of Mar. 2026, which is 99% below its 10-year median of 9.96. GuruFocus rates BSDGF with a GF Score™ of 76/100 and a GF Value™ of $0.69 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 508 Manufacturing - Apparel & Accessories companies, Bosideng International Holdings ranks better than 58.46% on this metric.
"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)."
Bosideng International Holdings's Owner Earnings per Share (TTM) ended in Mar. 2026 was $0.06. It's Price-to-Owner-Earnings ratio for today is 10.2.
The historical rank and industry rank for Bosideng International Holdings's Owner Earnings per Share (TTM) or its related term are showing as below:
BSDGF'
s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 4.04 Med: 9.96 Max: 27.92
Current: 9.67
BSDGF's Price-to-Owner-Earnings is ranked better than 58.46% of 508
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 12.24
vs BSDGF: 9.67
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.
Bosideng International Holdings Owner Earnings per Share (TTM) Related Terms
Bosideng International Holdings Owner Earnings per Share (TTM) Historical Data
* 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.
Bosideng International Holdings Owner Earnings per Share (TTM) Chart
BSDGF vs RL, LEVI, VFC: Owner Earnings per Share (TTM) Comparison
For the Apparel Manufacturing subindustry, Bosideng International Holdings'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.
Bosideng International Holdings Price-to-Owner-Earnings vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Bosideng International Holdings's Price-to-Owner-Earnings distribution charts can be found below:
* The bar in red indicates where Bosideng International Holdings's Price-to-Owner-Earnings falls into.
"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)."
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.
Bosideng International Holdings's Change In Deferred Tax for the trailing twelve months (TTM) ended in Mar. 2026 was $0 Mil.
4. Average maintenance capital expenditure over a business/industry cycle: 5-Year Average Maintenance Capital Expenditure = $75 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 year. If the revenue decreased from the previous year, then the Maintenance Capital Expenditure = Capital Expenditure (positive).
Second, if the revenue increased from the previous year, 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.
Bosideng International Holdings's 5-Year Average Maintenance Capital Expenditure = $75 Mil
5. "Change In Working Capital" is from cashflow statement. Bosideng International Holdings's Change In Working Capital for the trailing twelve months (TTM) ended in Mar. 2026 was $0 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.
* 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 0.06 mean?
Bosideng International Holdings (BSDGF) has a Owner Earnings per Share (TTM) of 0.06 as of Mar. 2026. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Bosideng International Holdings. This is 99% below median its historical median of 9.96. Over the past decade, Bosideng International Holdings' Owner Earnings per Share (TTM) has ranged from 4.04 to 27.92. According to the industry distribution chart, Bosideng International Holdings ranks #211 out of 508 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 41.5%.
Is Bosideng International Holdings' Owner Earnings per Share (TTM) too high?
Bosideng International Holdings' current Owner Earnings per Share (TTM) of 0.06 is 99% below median its 10-year median of 9.96. Over the past 10 years, this metric has ranged from a low of 4.04 to a high of 27.92. The Manufacturing - Apparel & Accessories industry median Owner Earnings per Share (TTM) is 12.24. Bosideng International Holdings' value of 0.06 is 99.5% below this industry median. Based on the distribution chart, Bosideng International Holdings ranks #211 out of 508 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Bosideng International Holdings has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bosideng International Holdings' Owner Earnings per Share (TTM) compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Bosideng International Holdings ranks #211 out of 508 companies for Owner Earnings per Share (TTM). This puts Bosideng International Holdings in the upper half of its industry. The industry median Owner Earnings per Share (TTM) is 12.24. Bosideng International Holdings' value of 0.06 is 99.5% below this benchmark. Historically, Bosideng International Holdings' own Owner Earnings per Share (TTM) has ranged from 4.04 to 27.92 over the past decade. While the company's 10-year median is 9.96 vs. the industry median of 12.24, Bosideng International Holdings 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 Manufacturing - Apparel & Accessories company?
The median Owner Earnings per Share (TTM) among Manufacturing - Apparel & Accessories companies is 12.24, based on 508 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. Bosideng International Holdings's current Owner Earnings per Share (TTM) of 0.06 is 99.5% 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 Bosideng International Holdings. For the Manufacturing - Apparel & Accessories industry, the median Owner Earnings per Share (TTM) is 12.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bosideng International Holdings's current Owner Earnings per Share (TTM) is 0.06, which is 99% below median its own 10-year median of 9.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bosideng International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Bosideng International Holdings (BSDGF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.69, compared to a current price of $0.61 — trading 11.3% below its estimated fair value. The current Owner Earnings per Share (TTM) is 0.06, which is 99% below median its 10-year median of 9.96 and 99.5% below the Manufacturing - Apparel & Accessories industry median of 12.24. Bosideng International Holdings' overall GF Score™ is 76/100 with 5 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 Bosideng International Holdings (BSDGF), the current Owner Earnings per Share (TTM) is 0.06 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 Bosideng International Holdings (BSDGF) Overvalued in 2026?
Based on GuruFocus' analysis, Bosideng International Holdings stock appears to be undervalued.
The current stock price of $0.61 is trading 11.3% below its estimated GF Value™ of $0.69.
GuruFocus considers Bosideng International Holdings to be Modestly Undervalued.
Key valuation signals for BSDGF:
Owner Earnings per Share (TTM): 0.06 (99% below median its 10-year median of 9.96)
GF Value™: $0.69 vs. price of $0.61 (11.3% below fair value)
Industry Position: 99.5% below the Manufacturing - Apparel & Accessories median (#211 of 508)
No single metric tells the full story. See the BSDGF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bosideng is the largest down apparel firm in China. The company operates several brands with different market positionings. Among them, its namesake Bosideng brand targets the mid to high-end segment, Snow Flying serves the mass market, and Bogner caters to the luxury segment. The firm also owns over 30% stake in Moose Knuckle, a Canadian luxury brand. As of March 2025, Bosideng has 3,470 retail locations across China, including 1,524 self-operated stores. In addition to its core business, Bosideng distributes ladieswear and provides OEM services to other brands, leveraging its supply chain strength.
76GF Score
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