WPP Scangroup (NAI:SCAN) Owner Earnings per Share (TTM): -0.77 (As of Dec. 2025)

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NAI:SCAN WPP Scangroup Ltd NAI:SCAN
53 GF Score
Price KES2.01
GF Value KES1.25
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is WPP Scangroup Owner Earnings per Share (TTM)?

WPP Scangroup NAI:SCAN +1.52% 53 Owner Earnings per Share (TTM) is -0.77 as of Dec. 2025. GuruFocus rates NAI:SCAN with a GF Score™ of 53/100 and a GF Value™ of KES1.25 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 453 Media - Diversified companies, WPP Scangroup ranks worse than 220750.33% 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)."

WPP Scangroup 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 WPP Scangroup'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 WPP Scangroup was 23.01. The lowest was 1.32. And the median was 3.94.


NAI:SCAN's Price-to-Owner-Earnings is not ranked *
in the Media - Diversified industry.
Industry Median: 11.46
* Ranked among companies with meaningful Price-to-Owner-Earnings only.

WPP Scangroup's Earnings per Share (Diluted) for the six months ended in Jun. 2026 was KES-0.56. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 was KES-1.71. It's PE Ratio (TTM) ratio for today is At Loss.

WPP Scangroup's EPS without NRI for the six months ended in Jun. 2026 was KES-0.56. Its EPS without NRI for the trailing twelve months (TTM) ended in Jun. 2026 was KES-1.70. It's PE Ratio without NRI ratio for today is At Loss.


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 FactSet. 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.


WPP Scangroup Owner Earnings per Share (TTM) Related Terms


WPP Scangroup Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for WPP Scangroup'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.

WPP Scangroup Owner Earnings per Share (TTM) Chart

WPP Scangroup Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Owner Earnings per Share (TTM)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.52 -0.56 0.65 -0.86 -0.79

WPP Scangroup Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 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 - - - - -

NAI:SCAN vs APP, OMC, TTD: Owner Earnings per Share (TTM) Comparison

For the Advertising Agencies subindustry, WPP Scangroup'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.


WPP Scangroup Price-to-Owner-Earnings vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, WPP Scangroup's Price-to-Owner-Earnings distribution charts can be found below:

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


NAI:SCAN
53GF Score
WPP Scangroup Ltd NAI:SCAN
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

WPP Scangroup 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)

WPP Scangroup 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 -0.77 mean?
WPP Scangroup (NAI:SCAN) has a Owner Earnings per Share (TTM) of -0.77 as of Dec. 2025. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on WPP Scangroup. According to the industry distribution chart, WPP Scangroup ranks #999999 out of 453 companies in the Media - Diversified industry.
Is WPP Scangroup's Owner Earnings per Share (TTM) too high?
WPP Scangroup's current Owner Earnings per Share (TTM) is -0.77. Based on the distribution chart, WPP Scangroup ranks #999999 out of 453 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, WPP Scangroup has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does WPP Scangroup's Owner Earnings per Share (TTM) compare to APP and OMC?
According to the Media - Diversified industry distribution chart, WPP Scangroup ranks #999999 out of 453 companies for Owner Earnings per Share (TTM). This places WPP Scangroup in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 11.46. 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 Media - Diversified company?
The median Owner Earnings per Share (TTM) among Media - Diversified companies is 11.46, based on 453 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 WPP Scangroup. For the Media - Diversified industry, the median Owner Earnings per Share (TTM) is 11.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. WPP Scangroup's current Owner Earnings per Share (TTM) is -0.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is WPP Scangroup stock overvalued right now?
Based on GuruFocus' analysis, WPP Scangroup (NAI:SCAN) is currently considered Significantly Overvalued. The stock's GF Value™ is KES1.25, compared to a current price of KES2.01 — trading 60.8% above its estimated fair value. The current Owner Earnings per Share (TTM) is -0.77. WPP Scangroup's overall GF Score™ is 53/100 with 4 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 WPP Scangroup (NAI:SCAN), the current Owner Earnings per Share (TTM) is -0.77 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 WPP Scangroup (NAI:SCAN) Overvalued in 2026?

Based on GuruFocus' analysis, WPP Scangroup stock appears to be overvalued. The current stock price of KES2.01 is trading 60.8% above its estimated GF Value™ of KES1.25. GuruFocus considers WPP Scangroup to be Significantly Overvalued.

Key valuation signals for NAI:SCAN:

  • Owner Earnings per Share (TTM): -0.77
  • GF Value™: KES1.25 vs. price of KES2.01 (60.8% above fair value)
  • GF Score™: 53/100 with 4 warning signs

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


WPP Scangroup Business Description

Address Valley Road, Upper Hill, The Chancery, 5th Floor, P.O. Box 34537, Nairobi, KEN, 00100
WPP Scangroup Ltd is a company based in Kenya which is engaged in the provision of marketing communication services. The principal activity of the company includes the provision of integrated marketing communication services, which consolidates six disciplines including advertising, branding, consulting, media investment management, advertising research, public relations, digital advertising and specialty communications. Geographically, the company derives a majority of its revenue from Kenya.
53GF Score

Get the complete analysis for NAI:SCAN

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

KES2.01
Price
KES1.25
GF Value