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.
Beat HoldingsTSE:9399 30 Owner Earnings per Share (TTM) is 0.00 as of Jun. 2026. GuruFocus rates TSE:9399 with a GF Score™ of 30/100 and a GF Value™ of 円4.86 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,191 Software companies, Beat Holdings ranks worse than 83962.97% 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)."
Beat Holdings 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 Beat Holdings's Owner Earnings per Share (TTM) or its related term are showing as below:
TSE:9399's Price-to-Owner-Earnings is not ranked *
in the Software industry.
Industry Median: 18.46 * 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 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.
Beat Holdings Owner Earnings per Share (TTM) Related Terms
Beat Holdings Owner Earnings per Share (TTM) Historical Data
* Premium members only.
The historical data trend for Beat Holdings'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.
Beat Holdings Owner Earnings per Share (TTM) Chart
TSE:9399 vs CRM, SHOP, UBER: Owner Earnings per Share (TTM) Comparison
For the Software - Application subindustry, Beat Holdings'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.
Beat Holdings Price-to-Owner-Earnings vs Software Industry
For the Software industry and Technology sector, Beat Holdings's Price-to-Owner-Earnings distribution charts can be found below:
* The bar in red indicates where Beat Holdings'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?
Beat Holdings (TSE:9399) 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 Beat Holdings. According to the industry distribution chart, Beat Holdings ranks #999999 out of 1191 companies in the Software industry.
Is Beat Holdings' Owner Earnings per Share (TTM) too high?
Beat Holdings' current Owner Earnings per Share (TTM) is 0.00. Based on the distribution chart, Beat Holdings ranks #999999 out of 1191 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Beat Holdings has a GF Score™ of 30/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Beat Holdings' Owner Earnings per Share (TTM) compare to CRM and SHOP?
According to the Software industry distribution chart, Beat Holdings ranks #999999 out of 1191 companies for Owner Earnings per Share (TTM). This places Beat Holdings in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 18.46. 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 18.46, based on 1,191 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 Beat Holdings. For the Software industry, the median Owner Earnings per Share (TTM) is 18.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Beat Holdings'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 Beat Holdings stock overvalued right now?
Based on GuruFocus' analysis, Beat Holdings (TSE:9399) is currently considered Significantly Overvalued. The stock's GF Value™ is 円4.86, compared to a current price of 円14.00 — trading 188.1% above its estimated fair value. The current Owner Earnings per Share (TTM) is 0.00. Beat Holdings' overall GF Score™ is 30/100 with 5 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 Beat Holdings (TSE:9399), 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 Beat Holdings (TSE:9399) Overvalued in 2026?
Based on GuruFocus' analysis, Beat Holdings stock appears to be overvalued.
The current stock price of 円14.00 is trading 188.1% above its estimated GF Value™ of 円4.86.
GuruFocus considers Beat Holdings to be Significantly Overvalued.
Key valuation signals for TSE:9399:
Owner Earnings per Share (TTM): 0.00
GF Value™: 円4.86 vs. price of 円14.00 (188.1% above fair value)
No single metric tells the full story. See the TSE:9399 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Beat Holdings Ltd is mainly engaged in the business of providing application-to-person (A2P) messaging service and software products and services. Its reportable segments are: the Messaging Business, which provides cloud-based A2P messaging services and software products and services; the Licensing Business, which provides licensing services for intellectual property rights and other rights related to application software owned by the group; and other businesses. The majority of its revenue is generated from the Messaging business. Geographically, the group generates maximum revenue from Asia, and the rest from Europe and other regions.
30GF Score
Get the complete analysis for TSE:9399
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:9399 has been successfully added to your 
