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i2S Corp SA STU:4I2
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:
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.
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.
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 Annual Data | |||||||||||||||||||||
| Trend | Dec16 | Dec17 | Dec18 | Dec19 | Dec20 | Dec21 | Dec22 | Dec23 | Dec24 | Dec25 | |||||||||||
| Owner Earnings per Share (TTM) | Get a 7-Day Free Trial |
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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 |
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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.
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.
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.
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:
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.
Owner Earnings per Share (TTM) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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