Taiyen Biotech Co (TPE:1737) Owner Earnings per Share (TTM): 1.78 (As of Jun. 2026)

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TPE:1737 Taiyen Biotech Co Ltd TPE:1737
83 GF Score
Price NT$30.70
GF Value NT$31.13
Valuation Fairly Valued
! 2 Warning Signs
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What is Taiyen Biotech Co Owner Earnings per Share (TTM)?

Taiyen Biotech Co TPE:1737 83 Owner Earnings per Share (TTM) is 1.78 as of Jun. 2026. GuruFocus rates TPE:1737 with a GF Score™ of 83/100 and a GF Value™ of NT$31.13 (Fairly Valued). The stock has 2 warning signs investors should review. Among 957 Consumer Packaged Goods companies, Taiyen Biotech Co ranks worse than 56.32% 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)."

Taiyen Biotech Co's Owner Earnings per Share (TTM) ended in Jun. 2026 was NT$1.78. It's Price-to-Owner-Earnings ratio for today is 17.25.


The historical rank and industry rank for Taiyen Biotech Co's Owner Earnings per Share (TTM) or its related term are showing as below:

TPE:1737' s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 7.85   Med: 20.86   Max: 293.16
Current: 17.21


During the past 13 years, the highest Price-to-Owner-Earnings ratio of Taiyen Biotech Co was 293.16. The lowest was 7.85. And the median was 20.86.


TPE:1737's Price-to-Owner-Earnings is ranked worse than
56.32% of 957 companies
in the Consumer Packaged Goods industry
Industry Median: 14.7 vs TPE:1737: 17.21

Taiyen Biotech Co's Earnings per Share (Diluted) for the three months ended in Jun. 2026 was NT$0.40. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 was NT$1.94. It's PE Ratio (TTM) ratio for today is 15.81.

Taiyen Biotech Co's EPS without NRI for the three months ended in Jun. 2026 was NT$0.40. Its EPS without NRI for the trailing twelve months (TTM) ended in Jun. 2026 was NT$1.80. It's PE Ratio without NRI ratio for today is 17.04.


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.


Taiyen Biotech Co Owner Earnings per Share (TTM) Related Terms


Taiyen Biotech Co Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for Taiyen Biotech 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.

Taiyen Biotech Co Owner Earnings per Share (TTM) Chart

Taiyen Biotech Co 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 1.60 1.82 1.10 2.12 0.91

Taiyen Biotech Co Quarterly Data
Sep21 Dec21 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 Premium Member Only 2.12 1.45 0.91 1.97 1.78

TPE:1737 vs PG, CL, EL: Owner Earnings per Share (TTM) Comparison

For the Household & Personal Products subindustry, Taiyen Biotech 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.


Taiyen Biotech Co Price-to-Owner-Earnings vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Taiyen Biotech Co's Price-to-Owner-Earnings distribution charts can be found below:

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


TPE:1737
83GF Score
Taiyen Biotech Co Ltd TPE:1737
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Taiyen Biotech 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)

Taiyen Biotech Co's Owner Earnings per Share (TTM) Calculation:

TTM / Last Quarter Average of Last 20 Quarters
Net Income 390
Depreciation, Depletion and Amortization 258
Change In Deferred Tax 0
5Y Average of Maintenance Capital Expenditure 249
Change In Working Capital -44
Shares Outstanding (Diluted Average) 199

1. Start with "Net Income" from income statement. Taiyen Biotech Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was NT$390 Mil.

2. "Depreciation, Depletion and Amortization" is from cashflow statement. Taiyen Biotech Co's Depreciation, Depletion and Amortization for the trailing twelve months (TTM) ended in Jun. 2026 was NT$258 Mil. This needs to be added back because company does not actually need to pay cash for it. It is a non-cash item.

3. Other non-cash charges usually include "Stock Based Compensation" and "Change In Deferred Tax":
However, to be conservative, GuruFocus will not add Stock Based Compensation back to net income. Taiyen Biotech Co's Change In Deferred Tax for the trailing twelve months (TTM) ended in Jun. 2026 was NT$0 Mil.

4. Average maintenance capital expenditure over a business/industry cycle: 5-Year Average Maintenance Capital Expenditure = NT$249 Mil

It is usually best to take a long-term average of maintenance capital expenditure. Ideally this would be as long as 10 years and include at least one economic downturn. However, since many companies do not have as long as 10-year history, here GuruFocus uses the latest 5 years data to do the calculation. To smooth out unusual years but reflect recent developments, we take an average of the 5 year maintenance capital expenditure.

The following shows how to get maintenance capital expenditure.

First, calculate the revenue change regarding to the previous quarter. If the revenue decreased from the previous quarter, then the Maintenance Capital Expenditure = Capital Expenditure (positive).
Second, if the revenue increased from the previous quarter, then calculate the percentage of Net PPE as of corresponding Revenue.
Growth Capital Expenditure = Percentage of Property, Plant and Equipment as of corresponding Revenue * Revenue Increase
Third, calculate Capital Expenditure (positive) - Growth Capital Expenditure.
If [Capital Expenditure (positive) - Growth Capital Expenditure] was negative, then the Maintenance Capital Expenditure = Capital Expenditure (positive).
If [Capital Expenditure (positive) - Growth Capital Expenditure] was positive, then the Maintenance Capital Expenditure = Capital Expenditure (positive) - Growth Capital Expenditure.
Fourth, get the average of the 5 years maintenance capital expenditure.

Taiyen Biotech Co's 5-Year Average Maintenance Capital Expenditure = NT$249 Mil

5. "Change In Working Capital" is from cashflow statement. Taiyen Biotech Co's Change In Working Capital for the trailing twelve months (TTM) ended in Jun. 2026 was NT$-44 Mil.
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 sometimes it includes non-current parts of assets and liabilities.

6. Taiyen Biotech Co's Shares Outstanding (Diluted Average) for the months ended in Jun. 2026 was 199.058 Mil.

Taiyen Biotech Co's Onwer Earnings Per Share for Jun. 2026 is calculated as:

Owner Earnings per Share (TTM)
=( Net Income+Depreciation, Depletion and Amortization+Change In Deferred Tax
=( 389.526 +257.711+0
-5Y Avg of Maintenance CAPEX+Change In Working Capital )/Shares Outstanding (Diluted Average)
-248.91571454074+-43.802)/199.058
=1.78

Price-to-Owner-Earnings=Current Price/Owner Earnings per Share (TTM)
=30.70/1.78
=17.25

* 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.

What does a Owner Earnings per Share (TTM) of 1.78 mean?
Taiyen Biotech Co (TPE:1737) has a Owner Earnings per Share (TTM) of 1.78 as of Jun. 2026. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Taiyen Biotech Co. According to the industry distribution chart, Taiyen Biotech Co ranks #539 out of 957 companies in the Consumer Packaged Goods industry, placing it in the top 56.3%.
Is Taiyen Biotech Co's Owner Earnings per Share (TTM) too high?
Taiyen Biotech Co's current Owner Earnings per Share (TTM) is 1.78. The Consumer Packaged Goods industry median Owner Earnings per Share (TTM) is 14.70. Taiyen Biotech Co's value of 1.78 is 87.9% below this industry median. Based on the distribution chart, Taiyen Biotech Co ranks #539 out of 957 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Taiyen Biotech Co has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Taiyen Biotech Co's Owner Earnings per Share (TTM) compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Taiyen Biotech Co ranks #539 out of 957 companies for Owner Earnings per Share (TTM). This places Taiyen Biotech Co in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 14.70. Taiyen Biotech Co's value of 1.78 is 87.9% 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 a Consumer Packaged Goods company?
The median Owner Earnings per Share (TTM) among Consumer Packaged Goods companies is 14.70, based on 957 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. Taiyen Biotech Co's current Owner Earnings per Share (TTM) of 1.78 is 87.9% 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 Taiyen Biotech Co. For the Consumer Packaged Goods industry, the median Owner Earnings per Share (TTM) is 14.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Taiyen Biotech Co's current Owner Earnings per Share (TTM) is 1.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiyen Biotech Co stock overvalued right now?
Based on GuruFocus' analysis, Taiyen Biotech Co (TPE:1737) is currently considered Fairly Valued. The stock's GF Value™ is NT$31.13, compared to a current price of NT$30.70 — trading 1.4% below its estimated fair value. The current Owner Earnings per Share (TTM) is 1.78 and 87.9% below the Consumer Packaged Goods industry median of 14.70. Taiyen Biotech Co's overall GF Score™ is 83/100 with 2 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 Taiyen Biotech Co (TPE:1737), the current Owner Earnings per Share (TTM) is 1.78 as of Jun. 2026. 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 Taiyen Biotech Co (TPE:1737) Overvalued in 2026?

Based on GuruFocus' analysis, Taiyen Biotech Co stock appears to be undervalued. The current stock price of NT$30.70 is trading 1.4% below its estimated GF Value™ of NT$31.13. GuruFocus considers Taiyen Biotech Co to be Fairly Valued.

Key valuation signals for TPE:1737:

  • Owner Earnings per Share (TTM): 1.78
  • GF Value™: NT$31.13 vs. price of NT$30.70 (1.4% below fair value)
  • GF Score™: 83/100 with 2 warning signs
  • Industry Position: 87.9% below the Consumer Packaged Goods median (#539 of 957)

No single metric tells the full story. See the TPE:1737 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiyen Biotech Co Business Description

Address No. 297, Section 1, Chien-Kang Road, South District, Tainan, TWN
Taiyen Biotech Co Ltd operates in personal care and home care products. Its product portfolio comprises beauty care products, health food, skin products, salt products and spices, bottled water, and medical supplies, among others. The group has four reportable segments; Salt products and packaged water department, Biotech cleaning and maintenance department, Construction and services department, and Other departments.. The Salt and Packaged Product Segment accounts for the bulk of revenue. Geographically it operates through the region of Taiwan; however, it also holds a presence in the international market.
83GF Score

Get the complete analysis for TPE:1737

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

NT$30.70
Price
NT$31.13
GF Value