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"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)."
Towa Food Service 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 Towa Food Service Co's Owner Earnings per Share (TTM) or its related term are showing as below:
TSE:3329'
s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 21.06 Med: 26.03 Max: 262.46
Current: 24.17
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.
Towa Food Service Co Owner Earnings per Share (TTM) Related Terms
Towa Food Service Co Owner Earnings per Share (TTM) Historical Data
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The historical data trend for Towa Food Service 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.
Towa Food Service Co Owner Earnings per Share (TTM) Chart
TSE:3329 vs MCD, SBUX, CMG: Owner Earnings per Share (TTM) Comparison
For the Restaurants subindustry, Towa Food Service 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.
Towa Food Service Co Price-to-Owner-Earnings vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Towa Food Service Co's Price-to-Owner-Earnings distribution charts can be found below:
* The bar in red indicates where Towa Food Service Co's Price-to-Owner-Earnings falls into.
"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)."
What does a Owner Earnings per Share (TTM) of 88.74 mean?
Towa Food Service Co (TSE:3329) has a Owner Earnings per Share (TTM) of 88.74 as of Apr. 2026. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Towa Food Service Co. According to the industry distribution chart, Towa Food Service Co ranks #146 out of 195 companies in the Restaurants industry, placing it in the top 74.9%.
Is Towa Food Service Co's Owner Earnings per Share (TTM) too high?
Towa Food Service Co's current Owner Earnings per Share (TTM) is 88.74. The Restaurants industry median Owner Earnings per Share (TTM) is 11.25. Towa Food Service Co's value of 88.74 is 688.8% above this industry median. Based on the distribution chart, Towa Food Service Co ranks #146 out of 195 companies in the Restaurants industry, which is below the industry midpoint. Overall, Towa Food Service Co has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Towa Food Service Co's Owner Earnings per Share (TTM) compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Towa Food Service Co ranks #146 out of 195 companies for Owner Earnings per Share (TTM). This places Towa Food Service Co in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 11.25. Towa Food Service Co's value of 88.74 is 688.8% above 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 Restaurants company?
The median Owner Earnings per Share (TTM) among Restaurants companies is 11.25, based on 195 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. Towa Food Service Co's current Owner Earnings per Share (TTM) of 88.74 is 688.8% above 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 Towa Food Service Co. For the Restaurants industry, the median Owner Earnings per Share (TTM) is 11.25 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Towa Food Service Co's current Owner Earnings per Share (TTM) is 88.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Towa Food Service Co stock overvalued right now?
Based on GuruFocus' analysis, Towa Food Service Co (TSE:3329) is currently considered Fairly Valued. The stock's GF Value™ is 円2,281.09, compared to a current price of 円2,145.00 — trading 6% below its estimated fair value. The current Owner Earnings per Share (TTM) is 88.74 and 688.8% above the Restaurants industry median of 11.25. Towa Food Service Co's overall GF Score™ is 75/100 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 Towa Food Service Co (TSE:3329), the current Owner Earnings per Share (TTM) is 88.74 as of Apr. 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 Towa Food Service Co (TSE:3329) Overvalued in 2026?
Based on GuruFocus' analysis, Towa Food Service Co stock appears to be undervalued.
The current stock price of 円2,145.00 is trading 6% below its estimated GF Value™ of 円2,281.09.
GuruFocus considers Towa Food Service Co to be Fairly Valued.
Key valuation signals for TSE:3329:
Owner Earnings per Share (TTM): 88.74
GF Value™: 円2,281.09 vs. price of 円2,145.00 (6% below fair value)
Industry Position: 688.8% above the Restaurants median (#146 of 195)
No single metric tells the full story. See the TSE:3329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Towa Food Service Co Ltd operates of restaurants, cafes, and other specialty food stores. Its product line includes store chains known as Spaghetti-ya Dona, Ducky Duck and Pronto. The company offers coffee, tea, pasta and pizza, and other dining and cafe related products. It operates in a single segment which is food service business.
75GF Score
Get the complete analysis for TSE:3329
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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