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Accelleron Industries AGXSWX:ACLN +1.08%51 Owner Earnings per Share (TTM) is 2.05 as of Dec. 2025, which is 94% below its 10-year median of 36.48. GuruFocus rates XSWX:ACLN with a GF Score™ of 51/100 and a GF Value™ of CHF51.89 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,466 Industrial Products companies, Accelleron Industries AG ranks worse than 61.32% 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)."
Accelleron Industries AG's Owner Earnings per Share (TTM) ended in Dec. 2025 was CHF2.05. It's Price-to-Owner-Earnings ratio for today is 36.66.
The historical rank and industry rank for Accelleron Industries AG's Owner Earnings per Share (TTM) or its related term are showing as below:
XSWX:ACLN'
s Price-to-Owner-Earnings Range Over the Past 10 Years
Min: 30.04 Med: 36.48 Max: 42.75
Current: 36.29
XSWX:ACLN's Price-to-Owner-Earnings is ranked worse than 61.32% of 1466
companies
in the Industrial Products industry
Industry Median: 26.82
vs XSWX:ACLN: 36.29
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.
Accelleron Industries AG Owner Earnings per Share (TTM) Related Terms
Accelleron Industries AG Owner Earnings per Share (TTM) Historical Data
* Premium members only.
The historical data trend for Accelleron Industries AG'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.
Accelleron Industries AG Owner Earnings per Share (TTM) Chart
XSWX:ACLN vs GEV, ETN, PH: Owner Earnings per Share (TTM) Comparison
For the Specialty Industrial Machinery subindustry, Accelleron Industries AG'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.
Accelleron Industries AG Price-to-Owner-Earnings vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Accelleron Industries AG's Price-to-Owner-Earnings distribution charts can be found below:
* The bar in red indicates where Accelleron Industries AG'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)."
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.
Accelleron Industries AG's Change In Deferred Tax for the trailing twelve months (TTM) ended in Dec. 2025 was CHF10 Mil.
4. Average maintenance capital expenditure over a business/industry cycle: 5-Year Average Maintenance Capital Expenditure = CHF14 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 year. If the revenue decreased from the previous year, then the Maintenance Capital Expenditure = Capital Expenditure (positive).
Second, if the revenue increased from the previous year, 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.
Accelleron Industries AG's 5-Year Average Maintenance Capital Expenditure = CHF14 Mil
5. "Change In Working Capital" is from cashflow statement. Accelleron Industries AG's Change In Working Capital for the trailing twelve months (TTM) ended in Dec. 2025 was CHF-20 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.
* 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 2.05 mean?
Accelleron Industries AG (XSWX:ACLN) has a Owner Earnings per Share (TTM) of 2.05 as of Dec. 2025. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Accelleron Industries AG. This is 94% below median its historical median of 36.48. Over the past decade, Accelleron Industries AG's Owner Earnings per Share (TTM) has ranged from 30.04 to 42.75. According to the industry distribution chart, Accelleron Industries AG ranks #899 out of 1466 companies in the Industrial Products industry, placing it in the top 61.3%.
Is Accelleron Industries AG's Owner Earnings per Share (TTM) too high?
Accelleron Industries AG's current Owner Earnings per Share (TTM) of 2.05 is 94% below median its 10-year median of 36.48. Over the past 10 years, this metric has ranged from a low of 30.04 to a high of 42.75. The Industrial Products industry median Owner Earnings per Share (TTM) is 26.82. Accelleron Industries AG's value of 2.05 is 92.4% below this industry median. Based on the distribution chart, Accelleron Industries AG ranks #899 out of 1466 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Accelleron Industries AG has a GF Score™ of 51/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Accelleron Industries AG's Owner Earnings per Share (TTM) compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Accelleron Industries AG ranks #899 out of 1466 companies for Owner Earnings per Share (TTM). This places Accelleron Industries AG in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 26.82. Accelleron Industries AG's value of 2.05 is 92.4% below this benchmark. Historically, Accelleron Industries AG's own Owner Earnings per Share (TTM) has ranged from 30.04 to 42.75 over the past decade. While the company's 10-year median is 36.48 vs. the industry median of 26.82, Accelleron Industries AG 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 an Industrial Products company?
The median Owner Earnings per Share (TTM) among Industrial Products companies is 26.82, based on 1,466 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. Accelleron Industries AG's current Owner Earnings per Share (TTM) of 2.05 is 92.4% 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 Accelleron Industries AG. For the Industrial Products industry, the median Owner Earnings per Share (TTM) is 26.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Accelleron Industries AG's current Owner Earnings per Share (TTM) is 2.05, which is 94% below median its own 10-year median of 36.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Accelleron Industries AG stock overvalued right now?
Based on GuruFocus' analysis, Accelleron Industries AG (XSWX:ACLN) is currently considered Significantly Overvalued. The stock's GF Value™ is CHF51.89, compared to a current price of CHF75.15 — trading 44.8% above its estimated fair value. The current Owner Earnings per Share (TTM) is 2.05, which is 94% below median its 10-year median of 36.48 and 92.4% below the Industrial Products industry median of 26.82. Accelleron Industries AG's overall GF Score™ is 51/100 with 1 warning sign 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 Accelleron Industries AG (XSWX:ACLN), the current Owner Earnings per Share (TTM) is 2.05 as of Dec. 2025. 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 Accelleron Industries AG (XSWX:ACLN) Overvalued in 2026?
Based on GuruFocus' analysis, Accelleron Industries AG stock appears to be overvalued.
The current stock price of CHF75.15 is trading 44.8% above its estimated GF Value™ of CHF51.89.
GuruFocus considers Accelleron Industries AG to be Significantly Overvalued.
Key valuation signals for XSWX:ACLN:
Owner Earnings per Share (TTM): 2.05 (94% below median its 10-year median of 36.48)
GF Value™: CHF51.89 vs. price of CHF75.15 (44.8% above fair value)
Industry Position: 92.4% below the Industrial Products median (#899 of 1466)
No single metric tells the full story. See the XSWX:ACLN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Accelleron Industries AG designs, manufactures, sells, and services customized turbochargers and fuel injection equipment for heavy-duty applications. Accelleron reports its business in two segments: Medium and Low Speed, which generate maximum revenue, and High Speed. The High Speed segment produces and services turbochargers with power outputs ranging from 0.5 to 5 megawatt (MW), for the use of one to four turbos per engine, mainly used in electric power generation, marine, and off-highway. The Medium and Low Speed segment produces and services turbochargers with power output from about 0.6 to 30 megawatt (MW), for the use of one to three turbos per engine. Geographically, the company generates maximum revenue from Asia, Middle East and Africa, and the rest from the Americas and Europe.
51GF Score
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