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Lms Compliance (SGX:LMS) Owner Earnings per Share (TTM) : (As of Jun. 2023)


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What is Lms Compliance Owner Earnings per Share (TTM)?

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)."

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



SGX:LMS's Price-to-Owner-Earnings is not ranked *
in the Business Services industry.
Industry Median: 12.76
* Ranked among companies with meaningful Price-to-Owner-Earnings only.

Lms Compliance's Earnings per Share (Diluted) for the three months ended in Jun. 2023 was S$0.00. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2023 was S$0.01. It's PE Ratio ratio for today is 30.45.

Lms Compliance's EPS without NRI for the three months ended in Jun. 2023 was S$0.00. Its EPS without NRI for the trailing twelve months (TTM) ended in Jun. 2023 was S$0.01. It's PE Ratio without NRI ratio for today is 30.45.


Lms Compliance Owner Earnings per Share (TTM) Historical Data

The historical data trend for Lms Compliance'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.

* Premium members only.

Lms Compliance Owner Earnings per Share (TTM) Chart

Lms Compliance Annual Data
Trend Dec19 Dec20 Dec21 Dec22
Owner Earnings per Share (TTM)
- - - -

Lms Compliance Quarterly Data
Dec19 Dec20 Mar21 Dec21 Mar22 Jun22 Dec22 Jun23
Owner Earnings per Share (TTM) Get a 7-Day Free Trial - - - - -

Competitive Comparison of Lms Compliance's Owner Earnings per Share (TTM)

For the Specialty Business Services subindustry, Lms Compliance'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.


Lms Compliance's Price-to-Owner-Earnings Distribution in the Business Services Industry

For the Business Services industry and Industrials sector, Lms Compliance's Price-to-Owner-Earnings distribution charts can be found below:

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



Lms Compliance 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)

Lms Compliance does not have enough data to calculate Owner Earnings per Share (TTM). Please check Wal-Mart Stores Inc, as your reference.


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.


Lms Compliance Owner Earnings per Share (TTM) Related Terms

Thank you for viewing the detailed overview of Lms Compliance's Owner Earnings per Share (TTM) provided by GuruFocus.com. Please click on the following links to see related term pages.


Lms Compliance (SGX:LMS) Business Description

Traded in Other Exchanges
N/A
Address
16, Lengkok Kikik 1, Taman Inderawasih, Perai, PNG, MYS, 13600
Lms Compliance Ltd offers quality testing and certification services for customers across a gamut of industries, ranging from food and healthcare to industrial and Greentech. In general, the company's business segments are organized into the following divisions namely provision of testing and assessment services; provision of certification services; trading business segment; and distribution of conformity assessment technology.

Lms Compliance (SGX:LMS) Headlines

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