SKAN Group AG (FRA:7VG) Owner Earnings per Share (TTM): 2.53 (As of Dec. 2025) — 96% Below Median

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FRA:7VG SKAN Group AG FRA:7VG
66 GF Score
Price €60.50
GF Value €91.67
Valuation Significantly Undervalued
! 6 Warning Signs
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What is SKAN Group AG Owner Earnings per Share (TTM)?

SKAN Group AG FRA:7VG +2.54% 66 Owner Earnings per Share (TTM) is 2.53 as of Dec. 2025, which is 96% below its 10-year median of 66.01. GuruFocus rates FRA:7VG with a GF Score™ of 66/100 and a GF Value™ of €91.67 (Significantly Undervalued). The stock has 6 warning signs investors should review. Among 309 Medical Devices & Instruments companies, SKAN Group AG ranks better than 53.72% 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)."

SKAN Group AG's Owner Earnings per Share (TTM) ended in Dec. 2025 was €2.53. It's Price-to-Owner-Earnings ratio for today is 23.91.


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

FRA:7VG' s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 17.27   Med: 66.01   Max: 97.42
Current: 23.3


During the past 6 years, the highest Price-to-Owner-Earnings ratio of SKAN Group AG was 97.42. The lowest was 17.27. And the median was 66.01.


FRA:7VG's Price-to-Owner-Earnings is ranked better than
53.72% of 309 companies
in the Medical Devices & Instruments industry
Industry Median: 25.1 vs FRA:7VG: 23.30

SKAN Group AG's Earnings per Share (Diluted) for the six months ended in Dec. 2025 was €1.20. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was €0.77. It's PE Ratio (TTM) ratio for today is 78.17.

SKAN Group AG's EPS without NRI for the six months ended in Dec. 2025 was €1.20. Its EPS without NRI for the trailing twelve months (TTM) ended in Dec. 2025 was €0.77. It's PE Ratio without NRI ratio for today is 78.17.


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.


SKAN Group AG Owner Earnings per Share (TTM) Related Terms


SKAN Group AG Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for SKAN Group AG'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.

SKAN Group AG Owner Earnings per Share (TTM) Chart

SKAN Group AG Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Owner Earnings per Share (TTM)
Get a 7-Day Free Trial 0.00 0.00 0.00 0.00 2.58

SKAN Group AG Semi-Annual Data
Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Owner Earnings per Share (TTM) Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 2.58

FRA:7VG vs ISRG, BDX, MDLN: Owner Earnings per Share (TTM) Comparison

For the Medical Instruments & Supplies subindustry, SKAN Group AG'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.


SKAN Group AG Price-to-Owner-Earnings vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, SKAN Group AG's Price-to-Owner-Earnings distribution charts can be found below:

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


FRA:7VG
66GF Score
SKAN Group AG FRA:7VG
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SKAN Group AG 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)

SKAN Group AG's Owner Earnings per Share (TTM) Calculation:

Last Year Average of Last 5 Years
Net Income 17.4
Depreciation, Depletion and Amortization 14.1
Change In Deferred Tax 0.0
5Y Average of Maintenance Capital Expenditure 30.8
Change In Working Capital 59.2
Shares Outstanding (Diluted Average) 22.5

1. Start with "Net Income" from income statement. SKAN Group AG's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was €17.4 Mil.

2. "Depreciation, Depletion and Amortization" is from cashflow statement. SKAN Group AG's Depreciation, Depletion and Amortization for the trailing twelve months (TTM) ended in Dec. 2025 was €14.1 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. SKAN Group AG's Change In Deferred Tax for the trailing twelve months (TTM) ended in Dec. 2025 was €0.0 Mil.

4. Average maintenance capital expenditure over a business/industry cycle: 5-Year Average Maintenance Capital Expenditure = €30.8 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.

SKAN Group AG's 5-Year Average Maintenance Capital Expenditure = €30.8 Mil

5. "Change In Working Capital" is from cashflow statement. SKAN Group AG's Change In Working Capital for the trailing twelve months (TTM) ended in Dec. 2025 was €59.2 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. SKAN Group AG's Shares Outstanding (Diluted Average) for the months ended in Dec. 2025 was 22.484 Mil.

SKAN Group AG's Onwer Earnings Per Share for Dec. 2025 is calculated as:

Owner Earnings per Share (TTM)
=( Net Income+Depreciation, Depletion and Amortization+Change In Deferred Tax
=( 17.44 +14.105+0
-5Y Avg of Maintenance CAPEX+Change In Working Capital )/Shares Outstanding (Diluted Average)
-30.762+59.241)/22.484
=2.53

Price-to-Owner-Earnings=Current Price/Owner Earnings per Share (TTM)
=60.50/2.53
=23.91

* 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 2.53 mean?
SKAN Group AG (FRA:7VG) has a Owner Earnings per Share (TTM) of 2.53 as of Dec. 2025. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on SKAN Group AG. This is 96% below median its historical median of 66.01. Over the past decade, SKAN Group AG's Owner Earnings per Share (TTM) has ranged from 17.27 to 97.42. According to the industry distribution chart, SKAN Group AG ranks #143 out of 309 companies in the Medical Devices & Instruments industry, placing it in the top 46.3%.
Is SKAN Group AG's Owner Earnings per Share (TTM) too high?
SKAN Group AG's current Owner Earnings per Share (TTM) of 2.53 is 96% below median its 10-year median of 66.01. Over the past 10 years, this metric has ranged from a low of 17.27 to a high of 97.42. The Medical Devices & Instruments industry median Owner Earnings per Share (TTM) is 25.10. SKAN Group AG's value of 2.53 is 89.9% below this industry median. Based on the distribution chart, SKAN Group AG ranks #143 out of 309 companies in the Medical Devices & Instruments industry, which is above the industry midpoint. Overall, SKAN Group AG has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does SKAN Group AG's Owner Earnings per Share (TTM) compare to ISRG and BDX?
According to the Medical Devices & Instruments industry distribution chart, SKAN Group AG ranks #143 out of 309 companies for Owner Earnings per Share (TTM). This puts SKAN Group AG in the upper half of its industry. The industry median Owner Earnings per Share (TTM) is 25.10. SKAN Group AG's value of 2.53 is 89.9% below this benchmark. Historically, SKAN Group AG's own Owner Earnings per Share (TTM) has ranged from 17.27 to 97.42 over the past decade. While the company's 10-year median is 66.01 vs. the industry median of 25.10, SKAN Group AG 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 Medical Devices & Instruments company?
The median Owner Earnings per Share (TTM) among Medical Devices & Instruments companies is 25.10, based on 309 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. SKAN Group AG's current Owner Earnings per Share (TTM) of 2.53 is 89.9% 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 SKAN Group AG. For the Medical Devices & Instruments industry, the median Owner Earnings per Share (TTM) is 25.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SKAN Group AG's current Owner Earnings per Share (TTM) is 2.53, which is 96% below median its own 10-year median of 66.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SKAN Group AG stock overvalued right now?
Based on GuruFocus' analysis, SKAN Group AG (FRA:7VG) is currently considered Significantly Undervalued. The stock's GF Value™ is €91.67, compared to a current price of €60.50 — trading 34% below its estimated fair value. The current Owner Earnings per Share (TTM) is 2.53, which is 96% below median its 10-year median of 66.01 and 89.9% below the Medical Devices & Instruments industry median of 25.10. SKAN Group AG's overall GF Score™ is 66/100 with 6 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 SKAN Group AG (FRA:7VG), the current Owner Earnings per Share (TTM) is 2.53 as of Dec. 2025. 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 SKAN Group AG (FRA:7VG) Overvalued in 2026?

Based on GuruFocus' analysis, SKAN Group AG stock appears to be undervalued. The current stock price of €60.50 is trading 34% below its estimated GF Value™ of €91.67. GuruFocus considers SKAN Group AG to be Significantly Undervalued.

Key valuation signals for FRA:7VG:

  • Owner Earnings per Share (TTM): 2.53 (96% below median its 10-year median of 66.01)
  • GF Value™: €91.67 vs. price of €60.50 (34% below fair value)
  • GF Score™: 66/100 with 6 warning signs
  • Industry Position: 89.9% below the Medical Devices & Instruments median (#143 of 309)

No single metric tells the full story. See the FRA:7VG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SKAN Group AG Business Description

Address Kreuzstrasse 5, Allschwil, CHE, 4123
SKAN Group AG is a market and technological company for isolators, cleanroom devices, and decontamination processes for the aseptic production of biopharmaceutical substances. The company offers its customers process support, services, and consumables. Its products include biological indicators, isolators, Laboratory/cleanroom equipment, laminar flow, safety workbenches, transfer systems, and others. The Firm has three operating segments: Equipment & solutions, Services & Consumables, and Other. The company generates the majority of its revenue from the Equipment & solutions segment. Geographically, the company derives revenue from Asia, Europe, Americas, and Other regions.
66GF Score

Get the complete analysis for FRA:7VG

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

€60.50
Price
€91.67
GF Value