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"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)."
Nippon Kayaku 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 Nippon Kayaku Co's Owner Earnings per Share (TTM) or its related term are showing as below:
NPKYY's Price-to-Owner-Earnings is not ranked *
in the Chemicals industry.
Industry Median: 19.36 * Ranked among companies with meaningful Price-to-Owner-Earnings only.
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.
Nippon Kayaku Co Owner Earnings per Share (TTM) Related Terms
Nippon Kayaku Co Owner Earnings per Share (TTM) Historical Data
* Premium members only.
The historical data trend for Nippon Kayaku 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.
Nippon Kayaku Co Owner Earnings per Share (TTM) Chart
NPKYY vs DOW: Owner Earnings per Share (TTM) Comparison
For the Chemicals subindustry, Nippon Kayaku 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.
Nippon Kayaku Co Price-to-Owner-Earnings vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Nippon Kayaku Co's Price-to-Owner-Earnings distribution charts can be found below:
* The bar in red indicates where Nippon Kayaku Co's Price-to-Owner-Earnings falls into.
"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)."
What does a Owner Earnings per Share (TTM) of 0.00 mean?
Nippon Kayaku Co (NPKYY) 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 Nippon Kayaku Co. Over the past decade, Nippon Kayaku Co's Owner Earnings per Share (TTM) has ranged from 26.17 to 28.08. According to the industry distribution chart, Nippon Kayaku Co ranks #999999 out of 715 companies in the Chemicals industry.
Is Nippon Kayaku Co's Owner Earnings per Share (TTM) too high?
Nippon Kayaku Co's current Owner Earnings per Share (TTM) is 0.00. Over the past 10 years, this metric has ranged from a low of 26.17 to a high of 28.08. Based on the distribution chart, Nippon Kayaku Co ranks #999999 out of 715 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, Nippon Kayaku Co has a GF Score™ of 84/100, reflecting its overall financial health beyond just this single metric.
How does Nippon Kayaku Co's Owner Earnings per Share (TTM) compare to DOW?
According to the Chemicals industry distribution chart, Nippon Kayaku Co ranks #999999 out of 715 companies for Owner Earnings per Share (TTM). This places Nippon Kayaku Co in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 19.36. Historically, Nippon Kayaku Co's own Owner Earnings per Share (TTM) has ranged from 26.17 to 28.08 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 Chemicals company?
The median Owner Earnings per Share (TTM) among Chemicals companies is 19.36, based on 715 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 Nippon Kayaku Co. For the Chemicals industry, the median Owner Earnings per Share (TTM) is 19.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nippon Kayaku 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 Nippon Kayaku Co stock overvalued right now?
Nippon Kayaku Co (NPKYY) has a current Owner Earnings per Share (TTM) of 0.00. The stock's GF Value™ is $11.28, compared to a current price of $13.16 — trading 16.7% above its estimated fair value. The current Owner Earnings per Share (TTM) is 0.00. Nippon Kayaku Co's overall GF Score™ is 84/100 with 6 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 Nippon Kayaku Co (NPKYY), 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 Nippon Kayaku Co (NPKYY) Overvalued in 2026?
Based on GuruFocus' analysis, Nippon Kayaku Co stock appears to be overvalued.
The current stock price of $13.16 is trading 16.7% above its estimated GF Value™ of $11.28.
Key valuation signals for NPKYY:
Owner Earnings per Share (TTM): 0.00
GF Value™: $11.28 vs. price of $13.16 (16.7% above fair value)
No single metric tells the full story. See the NPKYY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nippon Kayaku Co Ltd manufactures and sells a variety of chemicals. The firm organizes itself into four segments based on product type. The functional chemicals segment, which generates more revenue than any other segment, sells epoxy resins used as flame retardants in electronics, colorants and dyes used in inkjet printers and the manufacture of textiles. The pharmaceuticals segment sells anti-cancer drugs, biological drugs, cardiovascular agents, vitamin compounds, and anti-inflammatory agents. The safety systems segment sells airbag inflators and micro gas generators for seatbelt pretensioners to the automotive industry, both of which are used to protect passengers during an accident. The agrochemicals segment sells insecticides and herbicides. The majority of revenue comes from Asia.
84GF Score
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