KOSCF (Kose Holdings) Owner Earnings per Share (TTM): 0.00 (As of Mar. 2026)


KOSCF Kose Holdings Corp KOSCF
72 GF Score
Price $33.38
GF Value $61.24
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Kose Holdings Owner Earnings per Share (TTM)?

Kose Holdings KOSCF 72 Owner Earnings per Share (TTM) is 0.00 as of Mar. 2026. GuruFocus rates KOSCF with a GF Score™ of 72/100 and a GF Value™ of $61.24 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 992 Consumer Packaged Goods companies, Kose Holdings ranks worse than 100806.35% 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)."

Kose Holdings 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 Kose Holdings's Owner Earnings per Share (TTM) or its related term are showing as below:


During the past 13 years, the highest Price-to-Owner-Earnings ratio of Kose Holdings was 30.31. The lowest was 26.33. And the median was 28.23.


KOSCF's Price-to-Owner-Earnings is not ranked *
in the Consumer Packaged Goods industry.
Industry Median: 14.685
* Ranked among companies with meaningful Price-to-Owner-Earnings only.

Kose Holdings's Earnings per Share (Diluted) for the three months ended in Dec. 2025 was $0.64. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was $1.18. It's PE Ratio (TTM) ratio for today is 28.26.

Kose Holdings's EPS without NRI for the three months ended in Dec. 2025 was $0.68. Its EPS without NRI for the trailing twelve months (TTM) ended in Dec. 2025 was $1.27. It's PE Ratio without NRI ratio for today is 26.39.


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.


Kose Holdings Owner Earnings per Share (TTM) Related Terms


Kose Holdings Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for Kose Holdings'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.

Kose Holdings Owner Earnings per Share (TTM) Chart

Kose Holdings Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Dec22 Dec23 Dec24 Dec25
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

Kose Holdings Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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

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

For the Household & Personal Products subindustry, Kose Holdings'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.


Kose Holdings Price-to-Owner-Earnings vs Consumer Packaged Goods Industry

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

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


KOSCF
72GF Score
Kose Holdings Corp KOSCF
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kose Holdings 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)

Kose Holdings 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?
Kose Holdings (KOSCF) 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 Kose Holdings. Over the past decade, Kose Holdings' Owner Earnings per Share (TTM) has ranged from 26.33 to 30.31. According to the industry distribution chart, Kose Holdings ranks #999999 out of 992 companies in the Consumer Packaged Goods industry.
Is Kose Holdings' Owner Earnings per Share (TTM) too high?
Kose Holdings' current Owner Earnings per Share (TTM) is 0.00. Over the past 10 years, this metric has ranged from a low of 26.33 to a high of 30.31. Based on the distribution chart, Kose Holdings ranks #999999 out of 992 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Kose Holdings has a GF Score™ of 72/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kose Holdings' Owner Earnings per Share (TTM) compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Kose Holdings ranks #999999 out of 992 companies for Owner Earnings per Share (TTM). This places Kose Holdings in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 14.69. Historically, Kose Holdings' own Owner Earnings per Share (TTM) has ranged from 26.33 to 30.31 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 Consumer Packaged Goods company?
The median Owner Earnings per Share (TTM) among Consumer Packaged Goods companies is 14.69, based on 992 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 Kose Holdings. For the Consumer Packaged Goods industry, the median Owner Earnings per Share (TTM) is 14.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kose Holdings'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 Kose Holdings stock overvalued right now?
Based on GuruFocus' analysis, Kose Holdings (KOSCF) is currently considered Significantly Undervalued. The stock's GF Value™ is $61.24, compared to a current price of $33.38 — trading 45.5% below its estimated fair value. The current Owner Earnings per Share (TTM) is 0.00. Kose Holdings' overall GF Score™ is 72/100 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 Kose Holdings (KOSCF), 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.

Is Kose Holdings (KOSCF) Overvalued in 2026?

Based on GuruFocus' analysis, Kose Holdings stock appears to be undervalued. The current stock price of $33.38 is trading 45.5% below its estimated GF Value™ of $61.24. GuruFocus considers Kose Holdings to be Significantly Undervalued.

Key valuation signals for KOSCF:

  • Owner Earnings per Share (TTM): 0.00
  • GF Value™: $61.24 vs. price of $33.38 (45.5% below fair value)
  • GF Score™: 72/100 with 5 warning signs

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


Kose Holdings Business Description

Address 3-6-2 Nihonbashi, Chuo-ku, Tokyo, JPN, 103-8251
Kose is Japan's second-largest beauty company, best known for its prestige skincare brands such as Decorte and Albion. Founded in 1946, the company remains under the management of the Kobayashi family. Albion, a fully consolidated subsidiary in which Kose holds a 79.5% stake, operates independently under a separate brand of the Kobayashi family. With a portfolio of 37 brands spanning multiple price points, the group captured approximately 15% of Japan's premium beauty segment in 2024, according to Euromonitor. Japan remains its core market, contributing over 60% of sales, followed by North America (19%) and Asia (13%). The company distributes its products through a diversified channel mix of department stores, specialty retailers, drugstores, travel retail, and e-commerce platforms.
72GF Score

Get the complete analysis for KOSCF

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

$33.38
Price
$61.24
GF Value