PTraswanti Anugerah Makmur TBK (ISX:SAMF) Owner Earnings per Share (TTM): 20.14 (As of Jun. 2026)

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ISX:SAMF PT Saraswanti Anugerah Makmur TBK ISX:SAMF
85 GF Score
Price Rp318.00
GF Value Rp349.08
Valuation Fairly Valued
! 7 Warning Signs
View Full Analysis

What is PTraswanti Anugerah Makmur TBK Owner Earnings per Share (TTM)?

PTraswanti Anugerah Makmur TBK ISX:SAMF +0.63% 85 Owner Earnings per Share (TTM) is 20.14 as of Jun. 2026. GuruFocus rates ISX:SAMF with a GF Score™ of 85/100 and a GF Value™ of Rp349.08 (Fairly Valued). The stock has 7 warning signs investors should review. Among 108 Agriculture companies, PTraswanti Anugerah Makmur TBK ranks better than 54.63% 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)."

PTraswanti Anugerah Makmur TBK's Owner Earnings per Share (TTM) ended in Jun. 2026 was Rp20.14. It's Price-to-Owner-Earnings ratio for today is 15.79.


The historical rank and industry rank for PTraswanti Anugerah Makmur TBK's Owner Earnings per Share (TTM) or its related term are showing as below:

ISX:SAMF' s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 9.23   Med: 13.9   Max: 19.56
Current: 15.69


During the past 7 years, the highest Price-to-Owner-Earnings ratio of PTraswanti Anugerah Makmur TBK was 19.56. The lowest was 9.23. And the median was 13.90.


ISX:SAMF's Price-to-Owner-Earnings is ranked better than
54.63% of 108 companies
in the Agriculture industry
Industry Median: 17.975 vs ISX:SAMF: 15.69

PTraswanti Anugerah Makmur TBK's Earnings per Share (Diluted) for the three months ended in Jun. 2026 was Rp8.20. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 was Rp26.74. It's PE Ratio (TTM) ratio for today is 11.89.

PTraswanti Anugerah Makmur TBK's EPS without NRI for the three months ended in Jun. 2026 was Rp8.87. Its EPS without NRI for the trailing twelve months (TTM) ended in Jun. 2026 was Rp28.10. It's PE Ratio without NRI ratio for today is 11.32.


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.


PTraswanti Anugerah Makmur TBK Owner Earnings per Share (TTM) Related Terms


PTraswanti Anugerah Makmur TBK Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for PTraswanti Anugerah Makmur TBK'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.

PTraswanti Anugerah Makmur TBK Owner Earnings per Share (TTM) Chart

PTraswanti Anugerah Makmur TBK Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Owner Earnings per Share (TTM)
Get a 7-Day Free Trial 0.00 0.00 35.55 30.59 18.51

PTraswanti Anugerah Makmur TBK 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 19.86 19.56 18.51 17.79 20.14

ISX:SAMF vs CTVA, CF, MOS: Owner Earnings per Share (TTM) Comparison

For the Agricultural Inputs subindustry, PTraswanti Anugerah Makmur TBK'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.


PTraswanti Anugerah Makmur TBK Price-to-Owner-Earnings vs Agriculture Industry

For the Agriculture industry and Basic Materials sector, PTraswanti Anugerah Makmur TBK's Price-to-Owner-Earnings distribution charts can be found below:

* The bar in red indicates where PTraswanti Anugerah Makmur TBK's Price-to-Owner-Earnings falls into.


ISX:SAMF
85GF Score
PT Saraswanti Anugerah Makmur TBK ISX:SAMF
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PTraswanti Anugerah Makmur TBK 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)

PTraswanti Anugerah Makmur TBK's Owner Earnings per Share (TTM) Calculation:

TTM / Last Quarter Average of Last 20 Quarters
Net Income 274,197
Depreciation, Depletion and Amortization 7,932
Change In Deferred Tax 0
5Y Average of Maintenance Capital Expenditure 75,672
Change In Working Capital 0
Shares Outstanding (Diluted Average) 10,250

1. Start with "Net Income" from income statement. PTraswanti Anugerah Makmur TBK's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was Rp274,197 Mil.

2. "Depreciation, Depletion and Amortization" is from cashflow statement. PTraswanti Anugerah Makmur TBK's Depreciation, Depletion and Amortization for the trailing twelve months (TTM) ended in Jun. 2026 was Rp7,932 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. PTraswanti Anugerah Makmur TBK's Change In Deferred Tax for the trailing twelve months (TTM) ended in Jun. 2026 was Rp0 Mil.

4. Average maintenance capital expenditure over a business/industry cycle: 5-Year Average Maintenance Capital Expenditure = Rp75,672 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.

PTraswanti Anugerah Makmur TBK's 5-Year Average Maintenance Capital Expenditure = Rp75,672 Mil

5. "Change In Working Capital" is from cashflow statement. PTraswanti Anugerah Makmur TBK's Change In Working Capital for the trailing twelve months (TTM) ended in Jun. 2026 was Rp0 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. PTraswanti Anugerah Makmur TBK's Shares Outstanding (Diluted Average) for the months ended in Jun. 2026 was 10250.000 Mil.

PTraswanti Anugerah Makmur TBK'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
=( 274196.785 +7932.492+0
-5Y Avg of Maintenance CAPEX+Change In Working Capital )/Shares Outstanding (Diluted Average)
-75672.03146883+0)/10250.000
=20.14

Price-to-Owner-Earnings=Current Price/Owner Earnings per Share (TTM)
=318.00/20.14
=15.79

* 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 20.14 mean?
PTraswanti Anugerah Makmur TBK (ISX:SAMF) has a Owner Earnings per Share (TTM) of 20.14 as of Jun. 2026. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on PTraswanti Anugerah Makmur TBK. According to the industry distribution chart, PTraswanti Anugerah Makmur TBK ranks #49 out of 108 companies in the Agriculture industry, placing it in the top 45.4%.
Is PTraswanti Anugerah Makmur TBK's Owner Earnings per Share (TTM) too high?
PTraswanti Anugerah Makmur TBK's current Owner Earnings per Share (TTM) is 20.14. The Agriculture industry median Owner Earnings per Share (TTM) is 17.98. PTraswanti Anugerah Makmur TBK's value of 20.14 is 12% above this industry median. Based on the distribution chart, PTraswanti Anugerah Makmur TBK ranks #49 out of 108 companies in the Agriculture industry, which is above the industry midpoint. Overall, PTraswanti Anugerah Makmur TBK has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does PTraswanti Anugerah Makmur TBK's Owner Earnings per Share (TTM) compare to CTVA and CF?
According to the Agriculture industry distribution chart, PTraswanti Anugerah Makmur TBK ranks #49 out of 108 companies for Owner Earnings per Share (TTM). This puts PTraswanti Anugerah Makmur TBK in the upper half of its industry. The industry median Owner Earnings per Share (TTM) is 17.98. PTraswanti Anugerah Makmur TBK's value of 20.14 is 12% above this benchmark. 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 an Agriculture company?
The median Owner Earnings per Share (TTM) among Agriculture companies is 17.98, based on 108 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. PTraswanti Anugerah Makmur TBK's current Owner Earnings per Share (TTM) of 20.14 is 12% above 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 PTraswanti Anugerah Makmur TBK. For the Agriculture industry, the median Owner Earnings per Share (TTM) is 17.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PTraswanti Anugerah Makmur TBK's current Owner Earnings per Share (TTM) is 20.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PTraswanti Anugerah Makmur TBK stock overvalued right now?
Based on GuruFocus' analysis, PTraswanti Anugerah Makmur TBK (ISX:SAMF) is currently considered Fairly Valued. The stock's GF Value™ is Rp349.08, compared to a current price of Rp318.00 — trading 8.9% below its estimated fair value. The current Owner Earnings per Share (TTM) is 20.14 and 12% above the Agriculture industry median of 17.98. PTraswanti Anugerah Makmur TBK's overall GF Score™ is 85/100 with 7 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 PTraswanti Anugerah Makmur TBK (ISX:SAMF), the current Owner Earnings per Share (TTM) is 20.14 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 PTraswanti Anugerah Makmur TBK (ISX:SAMF) Overvalued in 2026?

Based on GuruFocus' analysis, PTraswanti Anugerah Makmur TBK stock appears to be undervalued. The current stock price of Rp318.00 is trading 8.9% below its estimated GF Value™ of Rp349.08. GuruFocus considers PTraswanti Anugerah Makmur TBK to be Fairly Valued.

Key valuation signals for ISX:SAMF:

  • Owner Earnings per Share (TTM): 20.14
  • GF Value™: Rp349.08 vs. price of Rp318.00 (8.9% below fair value)
  • GF Score™: 85/100 with 7 warning signs
  • Industry Position: 12% above the Agriculture median (#49 of 108)

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


PTraswanti Anugerah Makmur TBK Business Description

Address Surya Inti Permata Juanda Super Blok A-52, Jalan Raya Juanda, Wedi, Jawa Timur, Gedangan, Sidoarjo, Jawa, IDN
PT Saraswanti Anugerah Makmur TBK is engaged in the production and distribution of non-subsidized NPK fertilizer. The company produces fertilizers containing at least two primary macronutrients through a chemical reaction process such as Mono Ammonium Phosphate (compound nitrogen phosphate compound fertilizer), Potassium Ammonium Chloride (potassium nitrogen compound fertilizer), Potassium Metaphosphate (potassium phosphate compound fertilizer) and Ammonium Potassium Phosphate (an artificial fertilizer with potassium nitrogen phosphate compound). It is also engaged in wholesaler of Fertilizer and Agrochemical Products which includes a trading business of fertilizers and agrochemical or agricultural chemical products.
85GF Score

Get the complete analysis for ISX:SAMF

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

Rp318.00
Price
Rp349.08
GF Value