Union Semiconductor (Hefei) Co (SHSE:688403) Owner Earnings per Share (TTM): (As of Jun. 2026)

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SHSE:688403 Union Semiconductor (Hefei) Co Ltd SHSE:688403
71 GF Score
Price ¥25.93
GF Value ¥12.61
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Union Semiconductor (Hefei) Co 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)."

Union Semiconductor (Hefei) 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 Union Semiconductor (Hefei) Co's Owner Earnings per Share (TTM) or its related term are showing as below:



SHSE:688403's Price-to-Owner-Earnings is not ranked *
in the Semiconductors industry.
Industry Median: 41.98
* Ranked among companies with meaningful Price-to-Owner-Earnings only.

Union Semiconductor (Hefei) Co's Earnings per Share (Diluted) for the three months ended in Jun. 2026 was ¥0.02. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 was ¥0.07. It's PE Ratio (TTM) ratio for today is 381.32.

Union Semiconductor (Hefei) Co's EPS without NRI for the three months ended in Jun. 2026 was ¥0.02. Its EPS without NRI for the trailing twelve months (TTM) ended in Jun. 2026 was ¥0.06. It's PE Ratio without NRI ratio for today is 405.16.


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.


Union Semiconductor (Hefei) Co Owner Earnings per Share (TTM) Related Terms


Union Semiconductor (Hefei) Co Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for Union Semiconductor (Hefei) 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.

Union Semiconductor (Hefei) Co Owner Earnings per Share (TTM) Chart

Union Semiconductor (Hefei) Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Owner Earnings per Share (TTM)
Get a 7-Day Free Trial - - - 0.21 0.47

Union Semiconductor (Hefei) Co Quarterly Data
Mar21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 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 - - - - -

SHSE:688403 vs NVDA, AVGO, MU: Owner Earnings per Share (TTM) Comparison

For the Semiconductors subindustry, Union Semiconductor (Hefei) 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.


Union Semiconductor (Hefei) Co Price-to-Owner-Earnings vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Union Semiconductor (Hefei) Co's Price-to-Owner-Earnings distribution charts can be found below:

* The bar in red indicates where Union Semiconductor (Hefei) Co's Price-to-Owner-Earnings falls into.


SHSE:688403
71GF Score
Union Semiconductor (Hefei) Co Ltd SHSE:688403
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Union Semiconductor (Hefei) 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)

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

Is Union Semiconductor (Hefei) Co (SHSE:688403) Overvalued in 2026?

Based on GuruFocus' analysis, Union Semiconductor (Hefei) Co stock appears to be overvalued. The current stock price of ¥25.93 is trading 105.6% above its estimated GF Value™ of ¥12.61. GuruFocus considers Union Semiconductor (Hefei) Co to be Significantly Overvalued.

Key valuation signals for SHSE:688403:

  • Owner Earnings per Share (TTM):
  • GF Value™: ¥12.61 vs. price of ¥25.93 (105.6% above fair value)
  • GF Score™: 71/100 with 6 warning signs

No single metric tells the full story. See the SHSE:688403 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Union Semiconductor (Hefei) Co Business Description

Address Hefei Comprehensive Bonded Zone, Xinzhan District, Anhui Province, Hefei, CHN, 230012
Union Semiconductor (Hefei) Co Ltd is a high-end packaging and testing service provider for integrated circuits. It focuses on the field of display driver chips. The company's main business is the front-end gold bumping manufacturing as the core, and integrates wafer testing, back-end chip-on-glass, and chip-on-film links to form a full range of display driver chips.
71GF Score

Get the complete analysis for SHSE:688403

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

¥25.93
Price
¥12.61
GF Value