KITAF (Kitanotatsujin) Owner Earnings per Share (TTM): 0.04 (As of May. 2026) — 100% Below Median

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KITAF Kitanotatsujin Corp KITAF
78 GF Score
Price $0.97
GF Value $1.37
! 5 Warning Signs
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What is Kitanotatsujin Owner Earnings per Share (TTM)?

Kitanotatsujin KITAF 78 Owner Earnings per Share (TTM) is 0.04 as of May. 2026, which is 100% below its 10-year median of 43.20. GuruFocus rates KITAF with a GF Score™ of 78/100 and a GF Value™ of $1.37. The stock has 5 warning signs investors should review. Among 993 Consumer Packaged Goods companies, Kitanotatsujin ranks worse than 72.21% 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)."

Kitanotatsujin's Owner Earnings per Share (TTM) ended in May. 2026 was $0.04. It's Price-to-Owner-Earnings ratio for today is 24.26.


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

KITAF' s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 10.92   Med: 43.2   Max: 1718.39
Current: 27.44


During the past 13 years, the highest Price-to-Owner-Earnings ratio of Kitanotatsujin was 1718.39. The lowest was 10.92. And the median was 43.20.


KITAF's Price-to-Owner-Earnings is ranked worse than
72.21% of 993 companies
in the Consumer Packaged Goods industry
Industry Median: 14.74 vs KITAF: 27.44

Kitanotatsujin's Earnings per Share (Diluted) for the three months ended in Feb. 2026 was $0.01. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Feb. 2026 was $0.02. It's PE Ratio (TTM) ratio for today is 44.11.

Kitanotatsujin's EPS without NRI for the three months ended in Feb. 2026 was $0.01. Its EPS without NRI for the trailing twelve months (TTM) ended in Feb. 2026 was $0.02. It's PE Ratio without NRI ratio for today is 44.11.


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.


Kitanotatsujin Owner Earnings per Share (TTM) Related Terms


Kitanotatsujin Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for Kitanotatsujin'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.

Kitanotatsujin Owner Earnings per Share (TTM) Chart

Kitanotatsujin 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 0.22 0.08 -0.03 0.05 0.03

Kitanotatsujin Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 0.05 0.04 0.03 0.03 0.00

KITAF vs PG, CL, KVUE: Owner Earnings per Share (TTM) Comparison

For the Household & Personal Products subindustry, Kitanotatsujin'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.


Kitanotatsujin Price-to-Owner-Earnings vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Kitanotatsujin's Price-to-Owner-Earnings distribution charts can be found below:

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


KITAF
78GF Score
Kitanotatsujin Corp KITAF
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kitanotatsujin 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)

Kitanotatsujin's Owner Earnings per Share (TTM) Calculation:

TTM / Last Quarter Average of Last 20 Quarters
Net Income 2.97
Depreciation, Depletion and Amortization 0.00
Change In Deferred Tax 0.00
5Y Average of Maintenance Capital Expenditure 0.72
Change In Working Capital 0.00
Shares Outstanding (Diluted Average) 139.43

1. Start with "Net Income" from income statement. Kitanotatsujin's Net Income for the trailing twelve months (TTM) ended in May. 2026 was $2.97 Mil.

2. "Depreciation, Depletion and Amortization" is from cashflow statement. Kitanotatsujin's Depreciation, Depletion and Amortization for the trailing twelve months (TTM) ended in May. 2026 was $0.00 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. Kitanotatsujin's Change In Deferred Tax for the trailing twelve months (TTM) ended in May. 2026 was $0.00 Mil.

4. Average maintenance capital expenditure over a business/industry cycle: 5-Year Average Maintenance Capital Expenditure = $0.72 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.

Kitanotatsujin's 5-Year Average Maintenance Capital Expenditure = $0.72 Mil

5. "Change In Working Capital" is from cashflow statement. Kitanotatsujin's Change In Working Capital for the trailing twelve months (TTM) ended in May. 2026 was $0.00 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. Kitanotatsujin's Shares Outstanding (Diluted Average) for the months ended in May. 2026 was 139.433 Mil.

Kitanotatsujin's Onwer Earnings Per Share for May. 2026 is calculated as:

Owner Earnings per Share (TTM)
=( Net Income+Depreciation, Depletion and Amortization+Change In Deferred Tax
=( 2.972 +0+0
-5Y Avg of Maintenance CAPEX+Change In Working Capital )/Shares Outstanding (Diluted Average)
-0.71735796856118+0)/139.433
=0.04

Price-to-Owner-Earnings=Current Price/Owner Earnings per Share (TTM)
=0.97035/0.04
=24.26

* 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 0.04 mean?
Kitanotatsujin (KITAF) has a Owner Earnings per Share (TTM) of 0.04 as of May. 2026. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Kitanotatsujin. This is 100% below median its historical median of 43.20. Over the past decade, Kitanotatsujin's Owner Earnings per Share (TTM) has ranged from 10.92 to 1,718.39. According to the industry distribution chart, Kitanotatsujin ranks #717 out of 993 companies in the Consumer Packaged Goods industry, placing it in the top 72.2%.
Is Kitanotatsujin's Owner Earnings per Share (TTM) too high?
Kitanotatsujin's current Owner Earnings per Share (TTM) of 0.04 is 100% below median its 10-year median of 43.20. Over the past 10 years, this metric has ranged from a low of 10.92 to a high of 1,718.39. The Consumer Packaged Goods industry median Owner Earnings per Share (TTM) is 14.74. Kitanotatsujin's value of 0.04 is 99.7% below this industry median. Based on the distribution chart, Kitanotatsujin ranks #717 out of 993 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Kitanotatsujin has a GF Score™ of 78/100, reflecting its overall financial health beyond just this single metric.
How does Kitanotatsujin's Owner Earnings per Share (TTM) compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Kitanotatsujin ranks #717 out of 993 companies for Owner Earnings per Share (TTM). This places Kitanotatsujin in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 14.74. Kitanotatsujin's value of 0.04 is 99.7% below this benchmark. Historically, Kitanotatsujin's own Owner Earnings per Share (TTM) has ranged from 10.92 to 1,718.39 over the past decade. While the company's 10-year median is 43.20 vs. the industry median of 14.74, Kitanotatsujin 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 Consumer Packaged Goods company?
The median Owner Earnings per Share (TTM) among Consumer Packaged Goods companies is 14.74, based on 993 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. Kitanotatsujin's current Owner Earnings per Share (TTM) of 0.04 is 99.7% 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 Kitanotatsujin. For the Consumer Packaged Goods industry, the median Owner Earnings per Share (TTM) is 14.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kitanotatsujin's current Owner Earnings per Share (TTM) is 0.04, which is 100% below median its own 10-year median of 43.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kitanotatsujin stock overvalued right now?
Kitanotatsujin (KITAF) has a current Owner Earnings per Share (TTM) of 0.04. The stock's GF Value™ is $1.37, compared to a current price of $0.97 — trading 29.2% below its estimated fair value. The current Owner Earnings per Share (TTM) is 0.04, which is 100% below median its 10-year median of 43.20 and 99.7% below the Consumer Packaged Goods industry median of 14.74. Kitanotatsujin's overall GF Score™ is 78/100 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 Kitanotatsujin (KITAF), the current Owner Earnings per Share (TTM) is 0.04 as of May. 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 Kitanotatsujin (KITAF) Overvalued in 2026?

Based on GuruFocus' analysis, Kitanotatsujin stock appears to be undervalued. The current stock price of $0.97 is trading 29.2% below its estimated GF Value™ of $1.37.

Key valuation signals for KITAF:

  • Owner Earnings per Share (TTM): 0.04 (100% below median its 10-year median of 43.20)
  • GF Value™: $1.37 vs. price of $0.97 (29.2% below fair value)
  • GF Score™: 78/100 with 5 warning signs
  • Industry Position: 99.7% below the Consumer Packaged Goods median (#717 of 993)

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


Kitanotatsujin Business Description

Other Exchanges 2930:Japan
Address Kita 7 Jo nishi Chome 1-2, SE Sapporo Building 7th Floor, Kita-ku, Hokkaido, Sapporo, JPN, 060-0807
Kitanotatsujin Corp is a Japan-based company engaged in the e-commerce business. It is involved in planning, development, manufacturing, and sales of its own original brand of health and beauty products. It basically involves the development, manufacturing, and sales of health foods, cosmetics, and general merchandise; operation of e-commerce sites; and countermeasures against counterfeiting.
78GF Score

Get the complete analysis for KITAF

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

$0.97
Price
$1.37
GF Value