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Life Foods Co (TSE:3065) Owner Earnings per Share (TTM) : 0.00 (As of Aug. 2024)


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What is Life Foods 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)."

Life Foods 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 Life Foods Co'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 Life Foods Co was 600.80. The lowest was 10.52. And the median was 120.25.


TSE:3065's Price-to-Owner-Earnings is not ranked *
in the Restaurants industry.
Industry Median: 11.61
* Ranked among companies with meaningful Price-to-Owner-Earnings only.

Life Foods Co's Earnings per Share (Diluted) for the three months ended in Aug. 2024 was 円23.27. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Aug. 2024 was 円42.64. It's PE Ratio (TTM) ratio for today is 39.17.

Life Foods Co's EPS without NRI for the three months ended in Aug. 2024 was 円43.94. Its EPS without NRI for the trailing twelve months (TTM) ended in Aug. 2024 was 円96.34. It's PE Ratio without NRI ratio for today is 17.33.


Life Foods Co Owner Earnings per Share (TTM) Historical Data

The historical data trend for Life Foods 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.

* Premium members only.

Life Foods Co Owner Earnings per Share (TTM) Chart

Life Foods Co Annual Data
Trend Feb15 Feb16 Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24
Owner Earnings per Share (TTM)
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Life Foods Co Quarterly Data
Nov19 Feb20 May20 Aug20 Nov20 Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24
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Competitive Comparison of Life Foods Co's Owner Earnings per Share (TTM)

For the Restaurants subindustry, Life Foods 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.


Life Foods Co's Price-to-Owner-Earnings Distribution in the Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Life Foods Co's Price-to-Owner-Earnings distribution charts can be found below:

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



Life Foods 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)

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


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.


Life Foods Co Owner Earnings per Share (TTM) Related Terms

Thank you for viewing the detailed overview of Life Foods Co's Owner Earnings per Share (TTM) provided by GuruFocus.com. Please click on the following links to see related term pages.


Life Foods Co Business Description

Traded in Other Exchanges
N/A
Address
Esaka-cho 1-chome, 13-41, 3-41 SR building Esaka second floor, Osaka, JPN, 564-0063
Life Foods Co Ltd is a restaurant operator in Japan. The business of the company includes management of Japanese-style restaurants like Zamome and Street Shop, meishi and Diner, and Sanuki Noodles.

Life Foods Co Headlines

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