i2S (STU:4I2) Owner Earnings per Share (TTM): 1.21 (As of Dec. 2025)

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STU:4I2 i2S Corp SA STU:4I2
80 GF Score
Price €6.10
GF Value €6.97
! 3 Warning Signs
View Full Analysis

What is i2S Owner Earnings per Share (TTM)?

i2S STU:4I2 -0.81% 80 Owner Earnings per Share (TTM) is 1.21 as of Dec. 2025. GuruFocus rates STU:4I2 with a GF Score™ of 80/100 and a GF Value™ of €6.97. The stock has 3 warning signs investors should review. Among 1,373 Industrial Products companies, i2S ranks better than 92.06% 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)."

i2S 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 i2S's Owner Earnings per Share (TTM) or its related term are showing as below:

STU:4I2' s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 3.83   Med: 9.68   Max: 683.33
Current: 5.04


During the past 13 years, the highest Price-to-Owner-Earnings ratio of i2S was 683.33. The lowest was 3.83. And the median was 9.68.


STU:4I2's Price-to-Owner-Earnings is ranked better than
92.06% of 1373 companies
in the Industrial Products industry
Industry Median: 27.8 vs STU:4I2: 5.04

i2S's Earnings per Share (Diluted) for the six months ended in Dec. 2025 was €0.56. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was €0.37. It's PE Ratio (TTM) ratio for today is 16.67.

i2S's EPS without NRI for the six months ended in Dec. 2025 was €0.57. Its EPS without NRI for the trailing twelve months (TTM) ended in Dec. 2025 was €0.37. It's PE Ratio without NRI ratio for today is 16.58.


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.


i2S Owner Earnings per Share (TTM) Related Terms


i2S Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for i2S'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.

i2S Owner Earnings per Share (TTM) Chart

i2S 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 0.54 - -0.28 -0.03 1.20

i2S Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only - - - - -

STU:4I2 vs VRT, BE, HUBB: Owner Earnings per Share (TTM) Comparison

For the Electrical Equipment & Parts subindustry, i2S'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.


i2S Price-to-Owner-Earnings vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, i2S's Price-to-Owner-Earnings distribution charts can be found below:

* The bar in red indicates where i2S's Price-to-Owner-Earnings falls into.


STU:4I2
80GF Score
i2S Corp SA STU:4I2
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

i2S 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)

i2S 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 1.21 mean?
i2S (STU:4I2) has a Owner Earnings per Share (TTM) of 1.21 as of Dec. 2025. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on i2S. According to the industry distribution chart, i2S ranks #109 out of 1373 companies in the Industrial Products industry, placing it in the top 7.9%.
Is i2S's Owner Earnings per Share (TTM) too high?
i2S's current Owner Earnings per Share (TTM) is 1.21. The Industrial Products industry median Owner Earnings per Share (TTM) is 27.80. i2S's value of 1.21 is 95.6% below this industry median. Based on the distribution chart, i2S ranks #109 out of 1373 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers. Overall, i2S has a GF Score™ of 80/100, reflecting its overall financial health beyond just this single metric.
How does i2S's Owner Earnings per Share (TTM) compare to VRT and BE?
According to the Industrial Products industry distribution chart, i2S ranks #109 out of 1373 companies for Owner Earnings per Share (TTM). This places i2S in the top 8% of its industry — outperforming the majority of peers. The industry median Owner Earnings per Share (TTM) is 27.80. i2S's value of 1.21 is 95.6% 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. i2S's current Owner Earnings per Share (TTM) of 1.21 is 95.6% 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 i2S. 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. i2S's current Owner Earnings per Share (TTM) is 1.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is i2S stock overvalued right now?
i2S (STU:4I2) has a current Owner Earnings per Share (TTM) of 1.21. The stock's GF Value™ is €6.97, compared to a current price of €6.10 — trading 12.5% below its estimated fair value. The current Owner Earnings per Share (TTM) is 1.21 and 95.6% below the Industrial Products industry median of 27.80. i2S's overall GF Score™ is 80/100 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 i2S (STU:4I2), the current Owner Earnings per Share (TTM) is 1.21 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 i2S (STU:4I2) Overvalued in 2026?

Based on GuruFocus' analysis, i2S stock appears to be undervalued. The current stock price of €6.10 is trading 12.5% below its estimated GF Value™ of €6.97.

Key valuation signals for STU:4I2:

  • Owner Earnings per Share (TTM): 1.21
  • GF Value™: €6.97 vs. price of €6.10 (12.5% below fair value)
  • GF Score™: 80/100 with 3 warning signs
  • Industry Position: 95.6% below the Industrial Products median (#109 of 1373)

No single metric tells the full story. See the STU:4I2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


i2S Business Description

Other Exchanges ALI2S:France
Address 28-30 rue Jean Perrin, Pessac, FRA, 33608
i2S Corp SA is engaged in the business of designing, creating, and marketing imaging systems and equipment.
80GF Score

Get the complete analysis for STU:4I2

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

€6.10
Price
€6.97
GF Value