Pancolour Ink Co (ROCO:4765) Owner Earnings per Share (TTM): 0.49 (As of Dec. 2025)

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ROCO:4765 Pancolour Ink Co Ltd ROCO:4765
71 GF Score
Price NT$15.80
GF Value NT$15.67
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Pancolour Ink Co Owner Earnings per Share (TTM)?

Pancolour Ink Co ROCO:4765 71 Owner Earnings per Share (TTM) is 0.49 as of Dec. 2025. GuruFocus rates ROCO:4765 with a GF Score™ of 71/100 and a GF Value™ of NT$15.67 (Fairly Valued). The stock has 4 warning signs investors should review. Among 705 Chemicals companies, Pancolour Ink Co ranks worse than 60% 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)."

Pancolour Ink 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 Pancolour Ink Co's Owner Earnings per Share (TTM) or its related term are showing as below:

ROCO:4765' s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 6.17   Med: 38.42   Max: 174.5
Current: 32.17


During the past 12 years, the highest Price-to-Owner-Earnings ratio of Pancolour Ink Co was 174.50. The lowest was 6.17. And the median was 38.42.


ROCO:4765's Price-to-Owner-Earnings is ranked worse than
60% of 705 companies
in the Chemicals industry
Industry Median: 22.43 vs ROCO:4765: 32.17

Pancolour Ink Co's Earnings per Share (Diluted) for the six months ended in Jun. 2026 was NT$-0.70. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 was NT$-1.21. It's PE Ratio (TTM) ratio for today is At Loss.

Pancolour Ink Co's EPS without NRI for the six months ended in Jun. 2026 was NT$-0.70. Its EPS without NRI for the trailing twelve months (TTM) ended in Jun. 2026 was NT$-1.21. 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.


Pancolour Ink Co Owner Earnings per Share (TTM) Related Terms


Pancolour Ink Co Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for Pancolour Ink 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.

Pancolour Ink Co Owner Earnings per Share (TTM) Chart

Pancolour Ink 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 -2.76 -0.63 0.24 0.25 -0.48

Pancolour Ink Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 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 -0.81 0.29 0.43 -0.42 -0.60

ROCO:4765 vs LIN, SHW, ECL: Owner Earnings per Share (TTM) Comparison

For the Specialty Chemicals subindustry, Pancolour Ink 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.


Pancolour Ink Co Price-to-Owner-Earnings vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Pancolour Ink Co's Price-to-Owner-Earnings distribution charts can be found below:

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


ROCO:4765
71GF Score
Pancolour Ink Co Ltd ROCO:4765
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Pancolour Ink 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)

Pancolour Ink 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 0.49 mean?
Pancolour Ink Co (ROCO:4765) has a Owner Earnings per Share (TTM) of 0.49 as of Dec. 2025. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Pancolour Ink Co. According to the industry distribution chart, Pancolour Ink Co ranks #423 out of 705 companies in the Chemicals industry, placing it in the top 60%.
Is Pancolour Ink Co's Owner Earnings per Share (TTM) too high?
Pancolour Ink Co's current Owner Earnings per Share (TTM) is 0.49. The Chemicals industry median Owner Earnings per Share (TTM) is 22.43. Pancolour Ink Co's value of 0.49 is 97.8% below this industry median. Based on the distribution chart, Pancolour Ink Co ranks #423 out of 705 companies in the Chemicals industry, which is below the industry midpoint. Overall, Pancolour Ink Co has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Pancolour Ink Co's Owner Earnings per Share (TTM) compare to LIN and SHW?
According to the Chemicals industry distribution chart, Pancolour Ink Co ranks #423 out of 705 companies for Owner Earnings per Share (TTM). This places Pancolour Ink Co in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 22.43. Pancolour Ink Co's value of 0.49 is 97.8% 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 a Chemicals company?
The median Owner Earnings per Share (TTM) among Chemicals companies is 22.43, based on 705 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. Pancolour Ink Co's current Owner Earnings per Share (TTM) of 0.49 is 97.8% 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 Pancolour Ink Co. For the Chemicals industry, the median Owner Earnings per Share (TTM) is 22.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pancolour Ink Co's current Owner Earnings per Share (TTM) is 0.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pancolour Ink Co stock overvalued right now?
Based on GuruFocus' analysis, Pancolour Ink Co (ROCO:4765) is currently considered Fairly Valued. The stock's GF Value™ is NT$15.67, compared to a current price of NT$15.80 — trading 0.8% above its estimated fair value. The current Owner Earnings per Share (TTM) is 0.49 and 97.8% below the Chemicals industry median of 22.43. Pancolour Ink Co's overall GF Score™ is 71/100 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 Pancolour Ink Co (ROCO:4765), the current Owner Earnings per Share (TTM) is 0.49 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 Pancolour Ink Co (ROCO:4765) Overvalued in 2026?

Based on GuruFocus' analysis, Pancolour Ink Co stock appears to be overvalued. The current stock price of NT$15.80 is trading 0.8% above its estimated GF Value™ of NT$15.67. GuruFocus considers Pancolour Ink Co to be Fairly Valued.

Key valuation signals for ROCO:4765:

  • Owner Earnings per Share (TTM): 0.49
  • GF Value™: NT$15.67 vs. price of NT$15.80 (0.8% above fair value)
  • GF Score™: 71/100 with 4 warning signs
  • Industry Position: 97.8% below the Chemicals median (#423 of 705)

No single metric tells the full story. See the ROCO:4765 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pancolour Ink Co Business Description

Address No. 72-1, Wenming Road, Leshan Lane, Gueishan District, Taoyuan, TWN, 33383
Pancolour Ink Co Ltd is involved in manufacturing UV curable inks, coatings, and adhesives in Taiwan. Its products are used for IC chips, optical discs, plastic and paper products; bonding needs of metal, glass, and other materials; and plastic flexible tubes.
71GF Score

Get the complete analysis for ROCO:4765

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

NT$15.80
Price
NT$15.67
GF Value