C&C Group (CHIX:CCRL) Owner Earnings per Share (TTM): 0.01 (As of Feb. 2026) — 100% Below Median


CHIX:CCRL C&C Group PLC CHIX:CCRL
61 GF Score
Price £0.88
GF Value £1.46
Valuation Possible Value Trap
! 5 Warning Signs
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What is C&C Group Owner Earnings per Share (TTM)?

C&C Group CHIX:CCRL -0.57% 61 Owner Earnings per Share (TTM) is 0.01 as of Feb. 2026, which is 100% below its 10-year median of 13.84. GuruFocus rates CHIX:CCRL with a GF Score™ of 61/100 and a GF Value™ of £1.46 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 123 Beverages - Alcoholic companies, C&C Group ranks worse than 82.93% 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)."

C&C Group's Owner Earnings per Share (TTM) ended in Feb. 2026 was £0.01. It's Price-to-Owner-Earnings ratio for today is 87.5.


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

CHIX:CCRl' s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 4.69   Med: 13.84   Max: 90.14
Current: 63.57


During the past 13 years, the highest Price-to-Owner-Earnings ratio of C&C Group was 90.14. The lowest was 4.69. And the median was 13.84.


CHIX:CCRl's Price-to-Owner-Earnings is ranked worse than
82.93% of 123 companies
in the Beverages - Alcoholic industry
Industry Median: 14.71 vs CHIX:CCRl: 63.57

C&C Group's Earnings per Share (Diluted) for the six months ended in Feb. 2026 was £-0.04. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Feb. 2026 was £0.01. It's PE Ratio (TTM) ratio for today is 125.00.

C&C Group's EPS without NRI for the six months ended in Feb. 2026 was £0.03. Its EPS without NRI for the trailing twelve months (TTM) ended in Feb. 2026 was £0.09. It's PE Ratio without NRI ratio for today is 10.06.


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.


C&C Group Owner Earnings per Share (TTM) Related Terms


C&C Group Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for C&C Group'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.

C&C Group Owner Earnings per Share (TTM) Chart

C&C Group Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Owner Earnings per Share (TTM)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.06 0.19 -0.12 0.10 0.01

C&C Group Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 -0.12 0.00 0.10 0.00 0.01

CHIX:CCRL vs BUD, STZ, TAP: Owner Earnings per Share (TTM) Comparison

For the Beverages - Brewers subindustry, C&C Group'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.


C&C Group Price-to-Owner-Earnings vs Beverages - Alcoholic Industry

For the Beverages - Alcoholic industry and Consumer Defensive sector, C&C Group's Price-to-Owner-Earnings distribution charts can be found below:

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


CHIX:CCRL
61GF Score
C&C Group PLC CHIX:CCRL
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C&C Group 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)

C&C Group's Owner Earnings per Share (TTM) Calculation:

Last Year Average of Last 5 Years
Net Income 3
Depreciation, Depletion and Amortization 29
Change In Deferred Tax 5
5Y Average of Maintenance Capital Expenditure 14
Change In Working Capital -18
Shares Outstanding (Diluted Average) 374

1. Start with "Net Income" from income statement. C&C Group's Net Income for the trailing twelve months (TTM) ended in Feb. 2026 was £3 Mil.

2. "Depreciation, Depletion and Amortization" is from cashflow statement. C&C Group's Depreciation, Depletion and Amortization for the trailing twelve months (TTM) ended in Feb. 2026 was £29 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. C&C Group's Change In Deferred Tax for the trailing twelve months (TTM) ended in Feb. 2026 was £5 Mil.

4. Average maintenance capital expenditure over a business/industry cycle: 5-Year Average Maintenance Capital Expenditure = £14 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.

C&C Group's 5-Year Average Maintenance Capital Expenditure = £14 Mil

5. "Change In Working Capital" is from cashflow statement. C&C Group's Change In Working Capital for the trailing twelve months (TTM) ended in Feb. 2026 was £-18 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. C&C Group's Shares Outstanding (Diluted Average) for the months ended in Feb. 2026 was 374.300 Mil.

C&C Group's Onwer Earnings Per Share for Feb. 2026 is calculated as:

Owner Earnings per Share (TTM)
=( Net Income+Depreciation, Depletion and Amortization+Change In Deferred Tax
=( 3.045 +29.405+4.872
-5Y Avg of Maintenance CAPEX+Change In Working Capital )/Shares Outstanding (Diluted Average)
-13.96+-18.009)/374.300
=0.01

Price-to-Owner-Earnings=Current Price/Owner Earnings per Share (TTM)
=0.875/0.01
=87.5

* 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 0.01 mean?
C&C Group (CHIX:CCRL) has a Owner Earnings per Share (TTM) of 0.01 as of Feb. 2026. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on C&C Group. This is 100% below median its historical median of 13.84. Over the past decade, C&C Group's Owner Earnings per Share (TTM) has ranged from 4.69 to 90.14. According to the industry distribution chart, C&C Group ranks #102 out of 123 companies in the Beverages - Alcoholic industry, placing it in the top 82.9%.
Is C&C Group's Owner Earnings per Share (TTM) too high?
C&C Group's current Owner Earnings per Share (TTM) of 0.01 is 100% below median its 10-year median of 13.84. Over the past 10 years, this metric has ranged from a low of 4.69 to a high of 90.14. The Beverages - Alcoholic industry median Owner Earnings per Share (TTM) is 14.71. C&C Group's value of 0.01 is 99.9% below this industry median. Based on the distribution chart, C&C Group ranks #102 out of 123 companies in the Beverages - Alcoholic industry, which is in the bottom quartile relative to peers. Overall, C&C Group has a GF Score™ of 61/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does C&C Group's Owner Earnings per Share (TTM) compare to BUD and STZ?
According to the Beverages - Alcoholic industry distribution chart, C&C Group ranks #102 out of 123 companies for Owner Earnings per Share (TTM). This places C&C Group in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 14.71. C&C Group's value of 0.01 is 99.9% below this benchmark. Historically, C&C Group's own Owner Earnings per Share (TTM) has ranged from 4.69 to 90.14 over the past decade. While the company's 10-year median is 13.84 vs. the industry median of 14.71, C&C Group 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 Beverages - Alcoholic company?
The median Owner Earnings per Share (TTM) among Beverages - Alcoholic companies is 14.71, based on 123 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. C&C Group's current Owner Earnings per Share (TTM) of 0.01 is 99.9% 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 C&C Group. For the Beverages - Alcoholic industry, the median Owner Earnings per Share (TTM) is 14.71 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C&C Group's current Owner Earnings per Share (TTM) is 0.01, which is 100% below median its own 10-year median of 13.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C&C Group stock overvalued right now?
Based on GuruFocus' analysis, C&C Group (CHIX:CCRL) is currently considered Possible Value Trap. The stock's GF Value™ is £1.46, compared to a current price of £0.88 — trading 40.1% below its estimated fair value. The current Owner Earnings per Share (TTM) is 0.01, which is 100% below median its 10-year median of 13.84 and 99.9% below the Beverages - Alcoholic industry median of 14.71. C&C Group's overall GF Score™ is 61/100 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 C&C Group (CHIX:CCRL), the current Owner Earnings per Share (TTM) is 0.01 as of Feb. 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 C&C Group (CHIX:CCRL) Overvalued in 2026?

Based on GuruFocus' analysis, C&C Group stock appears to be undervalued. The current stock price of £0.88 is trading 40.1% below its estimated GF Value™ of £1.46. GuruFocus considers C&C Group to be Possible Value Trap.

Key valuation signals for CHIX:CCRL:

  • Owner Earnings per Share (TTM): 0.01 (100% below median its 10-year median of 13.84)
  • GF Value™: £1.46 vs. price of £0.88 (40.1% below fair value)
  • GF Score™: 61/100 with 5 warning signs
  • Industry Position: 99.9% below the Beverages - Alcoholic median (#102 of 123)

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


C&C Group Business Description

Address Keeper Road, Bulmers House, Crumlin, Dublin, IRL, D12 K702
C&C Group PLC manufactures cider and other alcoholic and nonalcoholic beverages, including beer, wine, soft drinks, and bottled water. The company's brands include Bulmers, Tennet's, Magners, Heverlee, Woodchuck, Hornsby's, Gaymers, Blackthorn, Tipperary, Finches, and Others. C&C also has distribution rights for numerous brands owned by other companies. Its geographical segments are Ireland, Great Britain, and International, of which the majority of its revenue comes from Great Britain.
61GF Score

Get the complete analysis for CHIX:CCRL

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

£0.88
Price
£1.46
GF Value