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Greetings,http://www.fool.com/news/commentary/2004/commentary040421rm.htm is a link to an article that makes this mention of owner earnings:" I have found structural free cash flow, or owners' earnings, to be an extremely useful tool for finding undervalued companies that'll help you beat the market soundly. "The article does contain a formula for this as does http://www.buffettsecrets.com/owner-earnings.htm fwiw.Regards,JB
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