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.
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.
Sk Japan CoTSE:7608 +5.31%84 Owner Earnings per Share (TTM) is 0.00 as of May. 2026. GuruFocus rates TSE:7608 with a GF Score™ of 84/100 and a GF Value™ of 円629.58 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 454 Travel & Leisure companies, Sk Japan Co ranks worse than 220264.1% on this metric.
"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)."
Sk Japan 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 Sk Japan Co's Owner Earnings per Share (TTM) or its related term are showing as below:
During the past 13 years, the highestPrice-to-Owner-Earnings ratio of Sk Japan Co was 25.13. The lowest was 4.66. And the median was 10.15.
TSE:7608's Price-to-Owner-Earnings is not ranked *
in the Travel & Leisure industry.
Industry Median: 13.23 * Ranked among companies with meaningful Price-to-Owner-Earnings only.
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 FactSet. 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.
Sk Japan Co Owner Earnings per Share (TTM) Related Terms
Sk Japan Co Owner Earnings per Share (TTM) Historical Data
* Premium members only.
The historical data trend for Sk Japan 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.
TSE:7608 vs AS, HAS, LTH: Owner Earnings per Share (TTM) Comparison
For the Leisure subindustry, Sk Japan 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.
Sk Japan Co Price-to-Owner-Earnings vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Sk Japan Co's Price-to-Owner-Earnings distribution charts can be found below:
* The bar in red indicates where Sk Japan 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 0.00 mean?
Sk Japan Co (TSE:7608) 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 Sk Japan Co. According to the industry distribution chart, Sk Japan Co ranks #999999 out of 454 companies in the Travel & Leisure industry.
Is Sk Japan Co's Owner Earnings per Share (TTM) too high?
Sk Japan Co's current Owner Earnings per Share (TTM) is 0.00. Based on the distribution chart, Sk Japan Co ranks #999999 out of 454 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Sk Japan Co has a GF Score™ of 84/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sk Japan Co's Owner Earnings per Share (TTM) compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Sk Japan Co ranks #999999 out of 454 companies for Owner Earnings per Share (TTM). This places Sk Japan Co in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 13.23. 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 Travel & Leisure company?
The median Owner Earnings per Share (TTM) among Travel & Leisure companies is 13.23, based on 454 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 Sk Japan Co. For the Travel & Leisure industry, the median Owner Earnings per Share (TTM) is 13.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sk Japan 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 Sk Japan Co stock overvalued right now?
Based on GuruFocus' analysis, Sk Japan Co (TSE:7608) is currently considered Significantly Overvalued. The stock's GF Value™ is 円629.58, compared to a current price of 円932.00 — trading 48% above its estimated fair value. The current Owner Earnings per Share (TTM) is 0.00. Sk Japan Co's overall GF Score™ is 84/100 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 Sk Japan Co (TSE:7608), 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 Sk Japan Co (TSE:7608) Overvalued in 2026?
Based on GuruFocus' analysis, Sk Japan Co stock appears to be overvalued.
The current stock price of 円932.00 is trading 48% above its estimated GF Value™ of 円629.58.
GuruFocus considers Sk Japan Co to be Significantly Overvalued.
Key valuation signals for TSE:7608:
Owner Earnings per Share (TTM): 0.00
GF Value™: 円629.58 vs. price of 円932.00 (48% above fair value)
No single metric tells the full story. See the TSE:7608 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sk Japan Co Ltd is engaged in the planning, manufacturing, and sale of character stuffed animals, key holders, household goods, mobile phone accessory goods, and prize products. The business division of the company include amusement division and character fancy division.
84GF Score
Get the complete analysis for TSE:7608
Owner Earnings per Share (TTM) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:7608 has been successfully added to your 
