S Foods (TSE:2292) Owner Earnings per Share (TTM): 0.00 (As of May. 2026)

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TSE:2292 S Foods Inc TSE:2292
71 GF Score
Price 円2,888.00
GF Value 円3,204.03
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is S Foods Owner Earnings per Share (TTM)?

S Foods TSE:2292 +1.37% 71 Owner Earnings per Share (TTM) is 0.00 as of May. 2026. GuruFocus rates TSE:2292 with a GF Score™ of 71/100 and a GF Value™ of 円3,204.03 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 961 Consumer Packaged Goods companies, S Foods ranks worse than 104058.17% 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)."

S Foods 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 S Foods'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 S Foods was 22.77. The lowest was 15.43. And the median was 18.95.


TSE:2292's Price-to-Owner-Earnings is not ranked *
in the Consumer Packaged Goods industry.
Industry Median: 14.86
* Ranked among companies with meaningful Price-to-Owner-Earnings only.

S Foods's Earnings per Share (Diluted) for the three months ended in Feb. 2026 was 円75.86. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Feb. 2026 was 円291.09. It's PE Ratio (TTM) ratio for today is 9.92.

S Foods's EPS without NRI for the three months ended in Feb. 2026 was 円78.30. Its EPS without NRI for the trailing twelve months (TTM) ended in Feb. 2026 was 円238.00. It's PE Ratio without NRI ratio for today is 12.13.


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.


S Foods Owner Earnings per Share (TTM) Related Terms


S Foods Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for S Foods'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.

S Foods Owner Earnings per Share (TTM) Chart

S Foods Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Owner Earnings per Share (TTM)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

S Foods Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 0.00 0.00 0.00 0.00 0.00

TSE:2292 vs ADM, BG, TSN: Owner Earnings per Share (TTM) Comparison

For the Farm Products subindustry, S Foods'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.


S Foods Price-to-Owner-Earnings vs Consumer Packaged Goods Industry

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

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


TSE:2292
71GF Score
S Foods Inc TSE:2292
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

S Foods 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)

S Foods 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 0.00 mean?
S Foods (TSE:2292) has a Owner Earnings per Share (TTM) of 0.00 as of May. 2026. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on S Foods. Over the past decade, S Foods' Owner Earnings per Share (TTM) has ranged from 15.43 to 22.77. According to the industry distribution chart, S Foods ranks #999999 out of 961 companies in the Consumer Packaged Goods industry.
Is S Foods' Owner Earnings per Share (TTM) too high?
S Foods' current Owner Earnings per Share (TTM) is 0.00. Over the past 10 years, this metric has ranged from a low of 15.43 to a high of 22.77. Based on the distribution chart, S Foods ranks #999999 out of 961 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, S Foods has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does S Foods' Owner Earnings per Share (TTM) compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, S Foods ranks #999999 out of 961 companies for Owner Earnings per Share (TTM). This places S Foods in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 14.86. Historically, S Foods' own Owner Earnings per Share (TTM) has ranged from 15.43 to 22.77 over the past decade. 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 14.86, based on 961 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. 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 S Foods. For the Consumer Packaged Goods industry, the median Owner Earnings per Share (TTM) is 14.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. S Foods's current Owner Earnings per Share (TTM) is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is S Foods stock overvalued right now?
Based on GuruFocus' analysis, S Foods (TSE:2292) is currently considered Modestly Undervalued. The stock's GF Value™ is 円3,204.03, compared to a current price of 円2,888.00 — trading 9.9% below its estimated fair value. The current Owner Earnings per Share (TTM) is 0.00. S Foods' overall GF Score™ is 71/100 with 4 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 S Foods (TSE:2292), the current Owner Earnings per Share (TTM) is 0.00 as of May. 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 S Foods (TSE:2292) Overvalued in 2026?

Based on GuruFocus' analysis, S Foods stock appears to be undervalued. The current stock price of 円2,888.00 is trading 9.9% below its estimated GF Value™ of 円3,204.03. GuruFocus considers S Foods to be Modestly Undervalued.

Key valuation signals for TSE:2292:

  • Owner Earnings per Share (TTM): 0.00
  • GF Value™: 円3,204.03 vs. price of 円2,888.00 (9.9% below fair value)
  • GF Score™: 71/100 with 4 warning signs

No single metric tells the full story. See the TSE:2292 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


S Foods Business Description

Address 1-22-13 Naruohama, Nishinomiya, Hyogo, JPN, 663-8142
S Foods Inc is a Japan-based company that makes and sells meat products. Operations are broken up into three business segments. The Wholesale and Manufacturing segment is engaged in the manufacturing and sale of processed meat, cooked food, prepared food, sauces and seasonings, as well as the sale of meat. The Retail segment is engaged in the retail of meat and the operation of restaurants. The Others segment sells health food and leases real estate properties. S Foods also sells water, leases real estate, and operates refrigerated warehouses.
71GF Score

Get the complete analysis for TSE:2292

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

円2,888.00
Price
円3,204.03
GF Value