Eclat Forever Machinery Co (ROCO:3485) Owner Earnings per Share (TTM): 2.83 (As of Dec. 2025)

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ROCO:3485 Eclat Forever Machinery Co Ltd ROCO:3485
62 GF Score
Price NT$198.50
GF Value NT$56.48
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Eclat Forever Machinery Co Owner Earnings per Share (TTM)?

Eclat Forever Machinery Co ROCO:3485 +1.28% 62 Owner Earnings per Share (TTM) is 2.83 as of Dec. 2025. GuruFocus rates ROCO:3485 with a GF Score™ of 62/100 and a GF Value™ of NT$56.48 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,373 Industrial Products companies, Eclat Forever Machinery Co ranks worse than 74.73% 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)."

Eclat Forever Machinery 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 Eclat Forever Machinery Co's Owner Earnings per Share (TTM) or its related term are showing as below:

ROCO:3485' s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 9.93   Med: 14.75   Max: 271.95
Current: 68.32


During the past 13 years, the highest Price-to-Owner-Earnings ratio of Eclat Forever Machinery Co was 271.95. The lowest was 9.93. And the median was 14.75.


ROCO:3485's Price-to-Owner-Earnings is ranked worse than
74.73% of 1373 companies
in the Industrial Products industry
Industry Median: 27.8 vs ROCO:3485: 68.32

Eclat Forever Machinery Co's Earnings per Share (Diluted) for the six months ended in Jun. 2026 was NT$2.94. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 was NT$2.94. It's PE Ratio (TTM) ratio for today is 67.56.

Eclat Forever Machinery Co's EPS without NRI for the six months ended in Jun. 2026 was NT$2.94. Its EPS without NRI for the trailing twelve months (TTM) ended in Jun. 2026 was NT$2.94. It's PE Ratio without NRI ratio for today is 67.56.


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.


Eclat Forever Machinery Co Owner Earnings per Share (TTM) Related Terms


Eclat Forever Machinery Co Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for Eclat Forever Machinery 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.

Eclat Forever Machinery Co Owner Earnings per Share (TTM) Chart

Eclat Forever Machinery Co 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 3.80 9.40 2.96 6.86 3.29

Eclat Forever Machinery Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 2.96 7.44 7.18 7.14 1.63

ROCO:3485 vs GEV, ETN, PH: Owner Earnings per Share (TTM) Comparison

For the Specialty Industrial Machinery subindustry, Eclat Forever Machinery 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.


Eclat Forever Machinery Co Price-to-Owner-Earnings vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Eclat Forever Machinery Co's Price-to-Owner-Earnings distribution charts can be found below:

* The bar in red indicates where Eclat Forever Machinery Co's Price-to-Owner-Earnings falls into.


ROCO:3485
62GF Score
Eclat Forever Machinery Co Ltd ROCO:3485
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eclat Forever Machinery 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)

Eclat Forever Machinery 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 2.83 mean?
Eclat Forever Machinery Co (ROCO:3485) has a Owner Earnings per Share (TTM) of 2.83 as of Dec. 2025. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Eclat Forever Machinery Co. According to the industry distribution chart, Eclat Forever Machinery Co ranks #1026 out of 1373 companies in the Industrial Products industry, placing it in the top 74.7%.
Is Eclat Forever Machinery Co's Owner Earnings per Share (TTM) too high?
Eclat Forever Machinery Co's current Owner Earnings per Share (TTM) is 2.83. The Industrial Products industry median Owner Earnings per Share (TTM) is 27.80. Eclat Forever Machinery Co's value of 2.83 is 89.8% below this industry median. Based on the distribution chart, Eclat Forever Machinery Co ranks #1026 out of 1373 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Eclat Forever Machinery Co has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eclat Forever Machinery Co's Owner Earnings per Share (TTM) compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Eclat Forever Machinery Co ranks #1026 out of 1373 companies for Owner Earnings per Share (TTM). This places Eclat Forever Machinery Co in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 27.80. Eclat Forever Machinery Co's value of 2.83 is 89.8% below this benchmark. 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 an Industrial Products company?
The median Owner Earnings per Share (TTM) among Industrial Products companies is 27.80, based on 1,373 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. Eclat Forever Machinery Co's current Owner Earnings per Share (TTM) of 2.83 is 89.8% 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 Eclat Forever Machinery Co. For the Industrial Products industry, the median Owner Earnings per Share (TTM) is 27.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eclat Forever Machinery Co's current Owner Earnings per Share (TTM) is 2.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eclat Forever Machinery Co stock overvalued right now?
Based on GuruFocus' analysis, Eclat Forever Machinery Co (ROCO:3485) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$56.48, compared to a current price of NT$198.50 — trading 251.5% above its estimated fair value. The current Owner Earnings per Share (TTM) is 2.83 and 89.8% below the Industrial Products industry median of 27.80. Eclat Forever Machinery Co's overall GF Score™ is 62/100 with 3 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 Eclat Forever Machinery Co (ROCO:3485), the current Owner Earnings per Share (TTM) is 2.83 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 Eclat Forever Machinery Co (ROCO:3485) Overvalued in 2026?

Based on GuruFocus' analysis, Eclat Forever Machinery Co stock appears to be overvalued. The current stock price of NT$198.50 is trading 251.5% above its estimated GF Value™ of NT$56.48. GuruFocus considers Eclat Forever Machinery Co to be Significantly Overvalued.

Key valuation signals for ROCO:3485:

  • Owner Earnings per Share (TTM): 2.83
  • GF Value™: NT$56.48 vs. price of NT$198.50 (251.5% above fair value)
  • GF Score™: 62/100 with 3 warning signs
  • Industry Position: 89.8% below the Industrial Products median (#1026 of 1373)

No single metric tells the full story. See the ROCO:3485 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eclat Forever Machinery Co Business Description

Address No. 16, Lane 760, Jiadong Road, Bade District, Taoyuan, TWN, 33466
Eclat Forever Machinery Co Ltd is a Taiwan-based company specializing in making touch panels, liquid crystal displays (LCD), plasma display panels (PDP), printed circuit boards (PCB), and other related production equipment. The company offers products has applications in various industries.
62GF Score

Get the complete analysis for ROCO:3485

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

NT$198.50
Price
NT$56.48
GF Value