JPPMF (Japan Material Co) Owner Earnings per Share (TTM): 0.00 (As of Mar. 2026)

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What is Japan Material Co Owner Earnings per Share (TTM)?

Japan Material Co JPPMF 98 Owner Earnings per Share (TTM) is 0.00 as of Mar. 2026. GuruFocus rates JPPMF with a GF Score™ of 98/100. The stock has 2 warning signs investors should review. Among 812 Construction companies, Japan Material Co ranks worse than 77.34% 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)."

Japan Material Co 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 Japan Material Co's Owner Earnings per Share (TTM) or its related term are showing as below:

JPPMF' s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 6.49   Med: 41.95   Max: 100.82
Current: 33.01


During the past 13 years, the highest Price-to-Owner-Earnings ratio of Japan Material Co was 100.82. The lowest was 6.49. And the median was 41.95.


JPPMF's Price-to-Owner-Earnings is ranked worse than
77.34% of 812 companies
in the Construction industry
Industry Median: 13.735 vs JPPMF: 33.01

Japan Material Co's Earnings per Share (Diluted) for the three months ended in Mar. 2026 was 円34.02. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was 円0.00. It's PE Ratio (TTM) ratio for today is N/A.

Japan Material Co's EPS without NRI for the three months ended in Mar. 2026 was 円34.19. Its EPS without NRI for the trailing twelve months (TTM) ended in Mar. 2026 was 円0.00. It's PE Ratio without NRI ratio for today is N/A.


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.


Japan Material Co Owner Earnings per Share (TTM) Related Terms


Japan Material Co Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for Japan Material Co'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.

Japan Material Co Owner Earnings per Share (TTM) Chart

Japan Material Co 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 0.00 0.00 0.00 0.00 0.00

Japan Material Co 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 0.00 0.00 0.00 0.00 0.00

JPPMF vs PWR, FIX, EME: Owner Earnings per Share (TTM) Comparison

For the Engineering & Construction subindustry, Japan Material Co'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.


Japan Material Co Price-to-Owner-Earnings vs Construction Industry

For the Construction industry and Industrials sector, Japan Material Co's Price-to-Owner-Earnings distribution charts can be found below:

* The bar in red indicates where Japan Material Co's Price-to-Owner-Earnings falls into.



Japan Material Co 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)

Japan Material Co 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 0.00 mean?
Japan Material Co (JPPMF) has a Owner Earnings per Share (TTM) of 0.00 as of Mar. 2026. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Japan Material Co. Over the past decade, Japan Material Co's Owner Earnings per Share (TTM) has ranged from 6.49 to 100.82. According to the industry distribution chart, Japan Material Co ranks #628 out of 812 companies in the Construction industry, placing it in the top 77.3%.
Is Japan Material Co's Owner Earnings per Share (TTM) too high?
Japan Material Co's current Owner Earnings per Share (TTM) is 0.00. Over the past 10 years, this metric has ranged from a low of 6.49 to a high of 100.82. Based on the distribution chart, Japan Material Co ranks #628 out of 812 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, Japan Material Co has a GF Score™ of 98/100, reflecting its overall financial health beyond just this single metric.
How does Japan Material Co's Owner Earnings per Share (TTM) compare to PWR and FIX?
According to the Construction industry distribution chart, Japan Material Co ranks #628 out of 812 companies for Owner Earnings per Share (TTM). This places Japan Material Co in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 13.74. Historically, Japan Material Co's own Owner Earnings per Share (TTM) has ranged from 6.49 to 100.82 over the past decade. 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 Construction company?
The median Owner Earnings per Share (TTM) among Construction companies is 13.74, based on 812 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 Japan Material Co. For the Construction industry, the median Owner Earnings per Share (TTM) is 13.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Japan Material Co's current Owner Earnings per Share (TTM) is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Japan Material Co stock overvalued right now?
Japan Material Co (JPPMF) has a current Owner Earnings per Share (TTM) of 0.00. The current Owner Earnings per Share (TTM) is 0.00. Japan Material Co's overall GF Score™ is 98/100 with 2 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 Japan Material Co (JPPMF), the current Owner Earnings per Share (TTM) is 0.00 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.

Japan Material Co Business Description

Other Exchanges 6055:Japan
Address 3098 No. 22 Nagai Komono County, Komono-cho, Mie-gun, Mie, JPN
Japan Material Co Ltd is engaged in manufacturing specialty gas supply devices and providing piping work and other related services. The company operates through two segments namely Electronics and Graphics solutions. Its Electronics segment is involved in the development, manufacture, and sale of gas supply systems for semiconductors and liquid crystal production, and various maintenance services. The Graphics solutions segment import, plan, market, and support multi-monitor compatible graphics products for various systems.