Wednesday, June 27, 2012

Owner Earnings

Warren Buffet uses something called Owners Earnings to value a company and it is given by: Owner earnings = Net income + depreciation & amortization +/- one-time items – capital expenditures. However you must be wondering why was working capital not considered. Here by Capex he means any amount which the company has to spend on continuing its operations and hence it includes Working capital changes.


Harish Srigiriraju, NMIMS

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