IPS Holdings Co (TSE:4335) Owner Earnings per Share (TTM): 0.00 (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:4335 IPS Holdings Co Ltd TSE:4335
67 GF Score
Price 円1,086.00
GF Value 円1,365.65
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is IPS Holdings Co Owner Earnings per Share (TTM)?

IPS Holdings Co TSE:4335 -0.82% 67 Owner Earnings per Share (TTM) is 0.00 as of Jun. 2026. GuruFocus rates TSE:4335 with a GF Score™ of 67/100 and a GF Value™ of 円1,365.65 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,197 Software companies, IPS Holdings Co ranks worse than 83542.11% 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)."

IPS Holdings 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 IPS Holdings 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 IPS Holdings Co was 20.18. The lowest was 2.53. And the median was 5.56.


TSE:4335's Price-to-Owner-Earnings is not ranked *
in the Software industry.
Industry Median: 18.24
* Ranked among companies with meaningful Price-to-Owner-Earnings only.

IPS Holdings Co's Earnings per Share (Diluted) for the three months ended in Mar. 2026 was 円29.84. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was 円-92.48. It's PE Ratio (TTM) ratio for today is At Loss.

IPS Holdings Co's EPS without NRI for the three months ended in Mar. 2026 was 円30.44. Its EPS without NRI for the trailing twelve months (TTM) ended in Mar. 2026 was 円-92.07. It's PE Ratio without NRI ratio for today is At Loss.


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.


IPS Holdings Co Owner Earnings per Share (TTM) Related Terms


IPS Holdings Co Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for IPS Holdings 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.

IPS Holdings Co Owner Earnings per Share (TTM) Chart

IPS Holdings Co Annual Data
Trend Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25 Jun26
Owner Earnings per Share (TTM)
Get a 7-Day Free Trial Premium Member Only Premium Member Only -91.43 196.24 -24.26 206.50 0.00

IPS Holdings Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 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 206.50 0.00 0.00 0.00 0.00

TSE:4335 vs IBM, ACN, CTSH: Owner Earnings per Share (TTM) Comparison

For the Information Technology Services subindustry, IPS Holdings 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.


IPS Holdings Co Price-to-Owner-Earnings vs Software Industry

For the Software industry and Technology sector, IPS Holdings Co's Price-to-Owner-Earnings distribution charts can be found below:

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


TSE:4335
67GF Score
IPS Holdings Co Ltd TSE:4335
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

IPS Holdings 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)

IPS Holdings Co 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?
IPS Holdings Co (TSE:4335) has a Owner Earnings per Share (TTM) of 0.00 as of Jun. 2026. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on IPS Holdings Co. According to the industry distribution chart, IPS Holdings Co ranks #999999 out of 1197 companies in the Software industry.
Is IPS Holdings Co's Owner Earnings per Share (TTM) too high?
IPS Holdings Co's current Owner Earnings per Share (TTM) is 0.00. Based on the distribution chart, IPS Holdings Co ranks #999999 out of 1197 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, IPS Holdings Co has a GF Score™ of 67/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does IPS Holdings Co's Owner Earnings per Share (TTM) compare to IBM and ACN?
According to the Software industry distribution chart, IPS Holdings Co ranks #999999 out of 1197 companies for Owner Earnings per Share (TTM). This places IPS Holdings Co in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 18.24. 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 Software company?
The median Owner Earnings per Share (TTM) among Software companies is 18.24, based on 1,197 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 IPS Holdings Co. For the Software industry, the median Owner Earnings per Share (TTM) is 18.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. IPS Holdings Co'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 IPS Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, IPS Holdings Co (TSE:4335) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,365.65, compared to a current price of 円1,086.00 — trading 20.5% below its estimated fair value. The current Owner Earnings per Share (TTM) is 0.00. IPS Holdings Co's overall GF Score™ is 67/100 with 3 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 IPS Holdings Co (TSE:4335), the current Owner Earnings per Share (TTM) is 0.00 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 IPS Holdings Co (TSE:4335) Overvalued in 2026?

Based on GuruFocus' analysis, IPS Holdings Co stock appears to be undervalued. The current stock price of 円1,086.00 is trading 20.5% below its estimated GF Value™ of 円1,365.65. GuruFocus considers IPS Holdings Co to be Modestly Undervalued.

Key valuation signals for TSE:4335:

  • Owner Earnings per Share (TTM): 0.00
  • GF Value™: 円1,365.65 vs. price of 円1,086.00 (20.5% below fair value)
  • GF Score™: 67/100 with 3 warning signs

No single metric tells the full story. See the TSE:4335 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


IPS Holdings Co Business Description

Address 2-2-3 Uchisaiwai-cho, 7th floor, Hibiya International Building, Chiyoda-ku, Tokyo, JPN, 100-0011
IPS Holdings Co Ltd is engaged in SAP implementation services, development of its products, and maintenance. The products of the company include easyone, easyone lite, data science, and EDI. The services offered by the company include data maintenance and operational reforms.
67GF Score

Get the complete analysis for TSE:4335

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

円1,086.00
Price
円1,365.65
GF Value