TSWCF (The Smarter Web Company) Owner Earnings per Share (TTM): (As of Oct. 2025)

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TSWCF The Smarter Web Company PLC TSWCF
12 GF Score
Price $0.39
! 4 Warning Signs
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What is The Smarter Web Company 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)."

The Smarter Web Company 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 The Smarter Web Company's Owner Earnings per Share (TTM) or its related term are showing as below:



TSWCF's Price-to-Owner-Earnings is not ranked *
in the Software industry.
Industry Median: 18.13
* Ranked among companies with meaningful Price-to-Owner-Earnings only.

The Smarter Web Company's Earnings per Share (Diluted) for the six months ended in Apr. 2026 was $-0.29. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Apr. 2026 was $-0.28. It's PE Ratio (TTM) ratio for today is At Loss.

The Smarter Web Company's EPS without NRI for the six months ended in Apr. 2026 was $-0.12. Its EPS without NRI for the trailing twelve months (TTM) ended in Apr. 2026 was $-0.11. 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.


The Smarter Web Company Owner Earnings per Share (TTM) Related Terms


The Smarter Web Company Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for The Smarter Web Company'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.

The Smarter Web Company Owner Earnings per Share (TTM) Chart

The Smarter Web Company Annual Data
Trend Oct22 Oct23 Oct24 Oct25
Owner Earnings per Share (TTM)
0.00 0.00 0.00 0.00

The Smarter Web Company Semi-Annual Data
Oct22 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
Owner Earnings per Share (TTM) Get a 7-Day Free Trial 0.00 0.00 0.00 0.00 0.00

TSWCF vs QH, SHOP, UBER: Owner Earnings per Share (TTM) Comparison

For the Software - Application subindustry, The Smarter Web Company'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.


The Smarter Web Company Price-to-Owner-Earnings vs Software Industry

For the Software industry and Technology sector, The Smarter Web Company's Price-to-Owner-Earnings distribution charts can be found below:

* The bar in red indicates where The Smarter Web Company's Price-to-Owner-Earnings falls into.


TSWCF
12GF Score
The Smarter Web Company PLC TSWCF
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
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The Smarter Web Company 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)

The Smarter Web Company does not have enough data to calculate Owner Earnings per Share (TTM). Please check Wal-Mart Stores Inc, as your reference.


The Smarter Web Company Business Description

Other Exchanges SWC:UK3M8:Germany
Address 160 Aztec West, Almondsbury, Bristol, GBR, BS32 4TU
The Smarter Web Company PLC is a UK-based web design and online marketing business. Through its operating subsidiary, the company provides customized, mobile-compatible websites and related digital services to small and medium-sized enterprises, start-ups, and owner-managed businesses. It has one operating segment, being the provision of website development services. The majority of the company's revenue is derived from the provision of website design services.
12GF Score

Get the complete analysis for TSWCF

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

$0.39
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