A Plus Biotechnology Co (TPE:6918) Owner Earnings per Share (TTM): (As of Jun. 2026)

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TPE:6918 A Plus Biotechnology Co Ltd TPE:6918
74 GF Score
Price NT$78.00
GF Value NT$86.77
Valuation Modestly Undervalued
! 4 Warning Signs
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What is A Plus Biotechnology 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)."

A Plus Biotechnology 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 A Plus Biotechnology Co's Owner Earnings per Share (TTM) or its related term are showing as below:

TPE:6918' s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 22.44   Med: 27.67   Max: 31.14
Current: 27.88


During the past 7 years, the highest Price-to-Owner-Earnings ratio of A Plus Biotechnology Co was 31.14. The lowest was 22.44. And the median was 27.67.


TPE:6918's Price-to-Owner-Earnings is ranked worse than
52.05% of 317 companies
in the Medical Devices & Instruments industry
Industry Median: 26.88 vs TPE:6918: 27.88

A Plus Biotechnology Co's Earnings per Share (Diluted) for the three months ended in Jun. 2026 was NT$1.64. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 was NT$5.39. It's PE Ratio (TTM) ratio for today is 14.47.

A Plus Biotechnology Co's EPS without NRI for the three months ended in Jun. 2026 was NT$1.64. Its EPS without NRI for the trailing twelve months (TTM) ended in Jun. 2026 was NT$5.39. It's PE Ratio without NRI ratio for today is 14.47.


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.


A Plus Biotechnology Co Owner Earnings per Share (TTM) Related Terms


A Plus Biotechnology Co Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for A Plus Biotechnology 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.

A Plus Biotechnology Co Owner Earnings per Share (TTM) Chart

A Plus Biotechnology Co 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 -1.12 3.57 0.00

A Plus Biotechnology Co Quarterly Data
Dec19 Dec20 Dec21 Jun22 Dec22 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 0.00 0.00 0.00 0.00 0.00

TPE:6918 vs ABT, SYK, MDT: Owner Earnings per Share (TTM) Comparison

For the Medical Devices subindustry, A Plus Biotechnology 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.


A Plus Biotechnology Co Price-to-Owner-Earnings vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, A Plus Biotechnology Co's Price-to-Owner-Earnings distribution charts can be found below:

* The bar in red indicates where A Plus Biotechnology Co's Price-to-Owner-Earnings falls into.


TPE:6918
74GF Score
A Plus Biotechnology Co Ltd TPE:6918
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

A Plus Biotechnology 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)

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

Is A Plus Biotechnology Co (TPE:6918) Overvalued in 2026?

Based on GuruFocus' analysis, A Plus Biotechnology Co stock appears to be undervalued. The current stock price of NT$78.00 is trading 10.1% below its estimated GF Value™ of NT$86.77. GuruFocus considers A Plus Biotechnology Co to be Modestly Undervalued.

Key valuation signals for TPE:6918:

  • Owner Earnings per Share (TTM):
  • GF Value™: NT$86.77 vs. price of NT$78.00 (10.1% below fair value)
  • GF Score™: 74/100 with 4 warning signs

No single metric tells the full story. See the TPE:6918 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


A Plus Biotechnology Co Business Description

Address No. 21, Qiaohe Road, 3rd Floor, Zhonghe District, New Taipei City, TWN
A Plus Biotechnology Co Ltd provides orthopedic implants and engages in the manufacturing and wholesale of medical devices such as bone material. The company's products include Chest, Shoulder, Spine, Elbow, Wrist & Hand, Pelvic & Hip, Knee, Foot & Ankle, Osteotomy, Pediatric & ESF, and Biologics. The company currently has operating segments in Taiwan and China, with the majority of revenue coming from Taiwan.
74GF Score

Get the complete analysis for TPE:6918

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

NT$78.00
Price
NT$86.77
GF Value