SHBBF (Syensqo) Owner Earnings per Share (TTM): (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SHBBF Syensqo SA SHBBF
23 GF Score
Price $91.58
! 3 Warning Signs
View Full Analysis

What is Syensqo 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)."

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

SHBBF' s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 10.48   Med: 11.51   Max: 13
Current: 11.75


During the past 7 years, the highest Price-to-Owner-Earnings ratio of Syensqo was 13.00. The lowest was 10.48. And the median was 11.51.


SHBBF's Price-to-Owner-Earnings is ranked better than
72.46% of 719 companies
in the Chemicals industry
Industry Median: 19.36 vs SHBBF: 11.75

Syensqo's Earnings per Share (Diluted) for the three months ended in Dec. 2025 was $-1.70. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was $-0.72. It's PE Ratio (TTM) ratio for today is At Loss.

Syensqo's EPS without NRI for the three months ended in Dec. 2025 was $0.29. Its EPS without NRI for the trailing twelve months (TTM) ended in Dec. 2025 was $4.16. It's PE Ratio without NRI ratio for today is 22.04.


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.


Syensqo Owner Earnings per Share (TTM) Related Terms


Syensqo Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for Syensqo'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.

Syensqo Owner Earnings per Share (TTM) Chart

Syensqo Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Owner Earnings per Share (TTM)
Get a 7-Day Free Trial 0.00 0.00 0.00 0.00 0.00

Syensqo Quarterly Data
Dec19 Dec20 Dec21 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 0.00 0.00 0.00 0.00 0.00

SHBBF vs DOW: Owner Earnings per Share (TTM) Comparison

For the Chemicals subindustry, Syensqo'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.


Syensqo Price-to-Owner-Earnings vs Chemicals Industry

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

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


SHBBF
23GF Score
Syensqo SA SHBBF
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Syensqo 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)

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


Syensqo Business Description

Address Rue de la Fusee 98, Brussels, BEL, 1130
Syensqo SA operates as a chemical manufacturing company. The company provides chemical solutions such as specialty polymers, composite materials, specialty formulations, and bio-circular chemistries to assist its customers in identifying, developing, and manufacturing sustainable solutions. It operates in three reportable segments: Materials, Performance & Care, Other solutions, and Corporate & Business Services. It generates the majority of its revenue from the Materials segment, which consists of a high-performance polymers platform coupled with a composites business mainly serving automotive, aerospace & defense, and electronics markets.
23GF Score

Get the complete analysis for SHBBF

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

$91.58
Price