Harn Len Bhd (XKLS:7501) Owner Earnings per Share (TTM): 0.06 (As of May. 2026) — 100% Below Median

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XKLS:7501 Harn Len Corp Bhd XKLS:7501
50 GF Score
Price RM0.60
GF Value RM0.59
Valuation Fairly Valued
! 5 Warning Signs
View Full Analysis

What is Harn Len Bhd Owner Earnings per Share (TTM)?

Harn Len Bhd XKLS:7501 -0.83% 50 Owner Earnings per Share (TTM) is 0.06 as of May. 2026, which is 100% below its 10-year median of 12.37. GuruFocus rates XKLS:7501 with a GF Score™ of 50/100 and a GF Value™ of RM0.59 (Fairly Valued). The stock has 5 warning signs investors should review. Among 960 Consumer Packaged Goods companies, Harn Len Bhd ranks better than 68.33% 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)."

Harn Len Bhd's Owner Earnings per Share (TTM) ended in May. 2026 was RM0.06. It's Price-to-Owner-Earnings ratio for today is 9.92.


The historical rank and industry rank for Harn Len Bhd's Owner Earnings per Share (TTM) or its related term are showing as below:

XKLS:7501' s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 1.62   Med: 12.37   Max: 258.33
Current: 9.44


During the past 13 years, the highest Price-to-Owner-Earnings ratio of Harn Len Bhd was 258.33. The lowest was 1.62. And the median was 12.37.


XKLS:7501's Price-to-Owner-Earnings is ranked better than
68.33% of 960 companies
in the Consumer Packaged Goods industry
Industry Median: 14.84 vs XKLS:7501: 9.44

Harn Len Bhd's Earnings per Share (Diluted) for the three months ended in May. 2026 was RM0.01. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in May. 2026 was RM0.04. It's PE Ratio (TTM) ratio for today is 15.66.

Harn Len Bhd's EPS without NRI for the three months ended in May. 2026 was RM0.01. Its EPS without NRI for the trailing twelve months (TTM) ended in May. 2026 was RM0.04. It's PE Ratio without NRI ratio for today is 15.66.


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.


Harn Len Bhd Owner Earnings per Share (TTM) Related Terms


Harn Len Bhd Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for Harn Len Bhd'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.

Harn Len Bhd Owner Earnings per Share (TTM) Chart

Harn Len Bhd Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 May24 May25 May26
Owner Earnings per Share (TTM)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.01 -0.06 0.03 0.04 0.06

Harn Len Bhd Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Mar23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 0.04 0.05 0.07 0.10 0.06

XKLS:7501 vs ADM, BG, TSN: Owner Earnings per Share (TTM) Comparison

For the Farm Products subindustry, Harn Len Bhd'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.


Harn Len Bhd Price-to-Owner-Earnings vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Harn Len Bhd's Price-to-Owner-Earnings distribution charts can be found below:

* The bar in red indicates where Harn Len Bhd's Price-to-Owner-Earnings falls into.


XKLS:7501
50GF Score
Harn Len Corp Bhd XKLS:7501
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Harn Len Bhd 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)

Harn Len Bhd's Owner Earnings per Share (TTM) Calculation:

TTM / Last Quarter Average of Last 20 Quarters
Net Income 25.7
Depreciation, Depletion and Amortization 21.2
Change In Deferred Tax 0.0
5Y Average of Maintenance Capital Expenditure 7.8
Change In Working Capital -0.1
Shares Outstanding (Diluted Average) 613.8

1. Start with "Net Income" from income statement. Harn Len Bhd's Net Income for the trailing twelve months (TTM) ended in May. 2026 was RM25.7 Mil.

2. "Depreciation, Depletion and Amortization" is from cashflow statement. Harn Len Bhd's Depreciation, Depletion and Amortization for the trailing twelve months (TTM) ended in May. 2026 was RM21.2 Mil. This needs to be added back because company does not actually need to pay cash for it. It is a non-cash item.

3. Other non-cash charges usually include "Stock Based Compensation" and "Change In Deferred Tax":
However, to be conservative, GuruFocus will not add Stock Based Compensation back to net income. Harn Len Bhd's Change In Deferred Tax for the trailing twelve months (TTM) ended in May. 2026 was RM0.0 Mil.

4. Average maintenance capital expenditure over a business/industry cycle: 5-Year Average Maintenance Capital Expenditure = RM7.8 Mil

It is usually best to take a long-term average of maintenance capital expenditure. Ideally this would be as long as 10 years and include at least one economic downturn. However, since many companies do not have as long as 10-year history, here GuruFocus uses the latest 5 years data to do the calculation. To smooth out unusual years but reflect recent developments, we take an average of the 5 year maintenance capital expenditure.

The following shows how to get maintenance capital expenditure.

First, calculate the revenue change regarding to the previous quarter. If the revenue decreased from the previous quarter, then the Maintenance Capital Expenditure = Capital Expenditure (positive).
Second, if the revenue increased from the previous quarter, then calculate the percentage of Net PPE as of corresponding Revenue.
Growth Capital Expenditure = Percentage of Property, Plant and Equipment as of corresponding Revenue * Revenue Increase
Third, calculate Capital Expenditure (positive) - Growth Capital Expenditure.
If [Capital Expenditure (positive) - Growth Capital Expenditure] was negative, then the Maintenance Capital Expenditure = Capital Expenditure (positive).
If [Capital Expenditure (positive) - Growth Capital Expenditure] was positive, then the Maintenance Capital Expenditure = Capital Expenditure (positive) - Growth Capital Expenditure.
Fourth, get the average of the 5 years maintenance capital expenditure.

Harn Len Bhd's 5-Year Average Maintenance Capital Expenditure = RM7.8 Mil

5. "Change In Working Capital" is from cashflow statement. Harn Len Bhd's Change In Working Capital for the trailing twelve months (TTM) ended in May. 2026 was RM-0.1 Mil.
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 sometimes it includes non-current parts of assets and liabilities.

6. Harn Len Bhd's Shares Outstanding (Diluted Average) for the months ended in May. 2026 was 613.847 Mil.

Harn Len Bhd's Onwer Earnings Per Share for May. 2026 is calculated as:

Owner Earnings per Share (TTM)
=( Net Income+Depreciation, Depletion and Amortization+Change In Deferred Tax
=( 25.676 +21.207+0
-5Y Avg of Maintenance CAPEX+Change In Working Capital )/Shares Outstanding (Diluted Average)
-7.8368421052632+-0.086)/613.847
=0.06

Price-to-Owner-Earnings=Current Price/Owner Earnings per Share (TTM)
=0.595/0.06
=9.92

* 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.

What does a Owner Earnings per Share (TTM) of 0.06 mean?
Harn Len Bhd (XKLS:7501) has a Owner Earnings per Share (TTM) of 0.06 as of May. 2026. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Harn Len Bhd. This is 100% below median its historical median of 12.37. Over the past decade, Harn Len Bhd's Owner Earnings per Share (TTM) has ranged from 1.62 to 258.33. According to the industry distribution chart, Harn Len Bhd ranks #304 out of 960 companies in the Consumer Packaged Goods industry, placing it in the top 31.7%.
Is Harn Len Bhd's Owner Earnings per Share (TTM) too high?
Harn Len Bhd's current Owner Earnings per Share (TTM) of 0.06 is 100% below median its 10-year median of 12.37. Over the past 10 years, this metric has ranged from a low of 1.62 to a high of 258.33. The Consumer Packaged Goods industry median Owner Earnings per Share (TTM) is 14.84. Harn Len Bhd's value of 0.06 is 99.6% below this industry median. Based on the distribution chart, Harn Len Bhd ranks #304 out of 960 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Harn Len Bhd has a GF Score™ of 50/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Harn Len Bhd's Owner Earnings per Share (TTM) compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Harn Len Bhd ranks #304 out of 960 companies for Owner Earnings per Share (TTM). This puts Harn Len Bhd in the upper half of its industry. The industry median Owner Earnings per Share (TTM) is 14.84. Harn Len Bhd's value of 0.06 is 99.6% below this benchmark. Historically, Harn Len Bhd's own Owner Earnings per Share (TTM) has ranged from 1.62 to 258.33 over the past decade. While the company's 10-year median is 12.37 vs. the industry median of 14.84, Harn Len Bhd has consistently been below the industry average. 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 Consumer Packaged Goods company?
The median Owner Earnings per Share (TTM) among Consumer Packaged Goods companies is 14.84, based on 960 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. Harn Len Bhd's current Owner Earnings per Share (TTM) of 0.06 is 99.6% below 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 Harn Len Bhd. For the Consumer Packaged Goods industry, the median Owner Earnings per Share (TTM) is 14.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Harn Len Bhd's current Owner Earnings per Share (TTM) is 0.06, which is 100% below median its own 10-year median of 12.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Harn Len Bhd stock overvalued right now?
Based on GuruFocus' analysis, Harn Len Bhd (XKLS:7501) is currently considered Fairly Valued. The stock's GF Value™ is RM0.59, compared to a current price of RM0.60 — trading 0.8% above its estimated fair value. The current Owner Earnings per Share (TTM) is 0.06, which is 100% below median its 10-year median of 12.37 and 99.6% below the Consumer Packaged Goods industry median of 14.84. Harn Len Bhd's overall GF Score™ is 50/100 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 Harn Len Bhd (XKLS:7501), the current Owner Earnings per Share (TTM) is 0.06 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 Harn Len Bhd (XKLS:7501) Overvalued in 2026?

Based on GuruFocus' analysis, Harn Len Bhd stock appears to be overvalued. The current stock price of RM0.60 is trading 0.8% above its estimated GF Value™ of RM0.59. GuruFocus considers Harn Len Bhd to be Fairly Valued.

Key valuation signals for XKLS:7501:

  • Owner Earnings per Share (TTM): 0.06 (100% below median its 10-year median of 12.37)
  • GF Value™: RM0.59 vs. price of RM0.60 (0.8% above fair value)
  • GF Score™: 50/100 with 5 warning signs
  • Industry Position: 99.6% below the Consumer Packaged Goods median (#304 of 960)

No single metric tells the full story. See the XKLS:7501 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Harn Len Bhd Business Description

Address 15 Jalan Gereja, 6th Floor, Johor Tower, Ibrahim International Business District, Johor Darul, JHR, MYS, 80888
Harn Len Corp Bhd is involved in the operation of oil palm plantations and oil milling operations. The operating segments of the company are: Plantation and Property & Others. A majority of its revenue is generated from the Plantation segment, which is engaged in the operation of oil palm estates, oil palm mills, sales and purchases of Fresh Fruit Bunches (FFB), cultivation of pineapples, sales and trading of Crude Palm Oil (CPO) and Palm Kernels (PK), and the provision of plantation development contract services. The Property and Others segment is involved in property investment in land, commercial, and industrial buildings. Other business includes the operation of a food and beverage outlet.
50GF Score

Get the complete analysis for XKLS:7501

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

RM0.60
Price
RM0.59
GF Value