Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Acom CoACJJF 67 ROC (Joel Greenblatt) % is 8.10% as of Dec. 2025, which is 9% above its 10-year median of 7.46. GuruFocus rates ACJJF with a GF Score™ of 67/100 and a GF Value™ of $2.28. The stock has 2 warning signs investors should review. Among 414 Credit Services companies, Acom Co ranks worse than 64.01% on this metric.
Joel Greenblatt defined Return on Capital differently in his book The Little Book That Still Beats the Market (Little Books. Big Profits). He defines ROC (Joel Greenblatt) % as EBIT divided by the total of Property, Plant and Equipment and net working capital. Acom Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 8.10%.
The historical rank and industry rank for Acom Co's ROC (Joel Greenblatt) % or its related term are showing as below:
ACJJF'
s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: -7.5 Med: 7.46 Max: 9.24
Current: 7.52
During the past 13 years, Acom Co's highest ROC (Joel Greenblatt) % was 9.24%. The lowest was -7.50%. And the median was 7.46%.
ACJJF's ROC (Joel Greenblatt) % is ranked worse than 64.01% of 414
companies
in the Credit Services industry
Industry Median: 38.59
vs ACJJF: 7.52
Acom Co's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was 0.00% per year.
Acom Co (OTCPK:ACJJF) ROC (Joel Greenblatt) % Explanation
The way Joel Greenblatt defines Return on Capital is a more accurate measure of how efficiently the company generates returns onthe capital actually invested in the business. EBIT is used instead of net income because the tax and interest payment may be affected by factors other than the core business operation. Intangible assets are not included in the calculation because they don't need to be replaced.
The historical data trend for Acom Co's ROC (Joel Greenblatt) % 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.
ACJJF vs V, MA, AXP: ROC (Joel Greenblatt) % Comparison
For the Credit Services subindustry, Acom Co's ROC (Joel Greenblatt) %, along with its competitors' market caps and ROC (Joel Greenblatt) % 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.
Acom Co ROC (Joel Greenblatt) % vs Credit Services Industry
For the Credit Services industry and Financial Services sector, Acom Co's ROC (Joel Greenblatt) % distribution charts can be found below:
* The bar in red indicates where Acom Co's ROC (Joel Greenblatt) % falls into.
Joel Greenblatt defined Return on Capital differently in his book The Little Book That Still Beats the Market (Little Books. Big Profits) . He defines Return on Capital as follows:
EBIT stands for Earnings Before Interest and Taxes.
Fixed Assets are also known as non-current assets. They include the Property, Plant and Equipment that the firm needs in its operation.
GuruFocus calculates net working capital as: (Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Deferred Revenue + Other Current Liabilities). We're trying to account for OPERATING assets and liabilities (part of daily business) when calculating working capital. Cash and marketable securities are considered NON-OPERATING assets and are not included in calculation. We will also back out all interest bearing debt, short term debt and the portion of long term debt that is due in the current period from the current liabilities. This debt will be considered when computing cost of capital and it would be inappropriate to count it twice.
Note:
The EBIT data used here is four times the quarterly (Dec. 2025) EBIT data.
* 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 ROC (Joel Greenblatt) % of 8.10% mean?
Acom Co (ACJJF) has a ROC (Joel Greenblatt) % of 8.10% as of Dec. 2025. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on Acom Co and its competitors. This is near median its historical median of 7.46. According to the industry distribution chart, Acom Co ranks #265 out of 414 companies in the Credit Services industry, placing it in the top 64%.
Is Acom Co's ROC (Joel Greenblatt) % too high?
Acom Co's current ROC (Joel Greenblatt) % of 8.10% is near median its 10-year median of 7.46. The Credit Services industry median ROC (Joel Greenblatt) % is 38.59. Acom Co's value of 8.10% is 79% below this industry median. Based on the distribution chart, Acom Co ranks #265 out of 414 companies in the Credit Services industry, which is below the industry midpoint. Overall, Acom Co has a GF Score™ of 67/100, reflecting its overall financial health beyond just this single metric.
How does Acom Co's ROC (Joel Greenblatt) % compare to V and MA?
According to the Credit Services industry distribution chart, Acom Co ranks #265 out of 414 companies for ROC (Joel Greenblatt) %. This places Acom Co in the lower half of its industry. The industry median ROC (Joel Greenblatt) % is 38.59. Acom Co's value of 8.10% is 79% below this benchmark. While the company's 10-year median is 7.46 vs. the industry median of 38.59, Acom Co 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 ROC (Joel Greenblatt) % for a Credit Services company?
The median ROC (Joel Greenblatt) % among Credit Services companies is 38.59, based on 414 companies in the industry. Companies in the top quartile (top 25%) have a ROC (Joel Greenblatt) % significantly above this median, while those in the bottom quartile fall well below. However, ROC (Joel Greenblatt) % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Acom Co's current ROC (Joel Greenblatt) % of 8.10% is 79% 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 ROC (Joel Greenblatt) % mean?
A high ROC (Joel Greenblatt) % can signal that a stock is expensive relative to its fundamentals. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on Acom Co and its competitors. For the Credit Services industry, the median ROC (Joel Greenblatt) % is 38.59 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acom Co's current ROC (Joel Greenblatt) % is 8.10%, which is near median its own 10-year median of 7.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acom Co stock overvalued right now?
Acom Co (ACJJF) has a current ROC (Joel Greenblatt) % of 8.10%. The stock's GF Value™ is $2.28, compared to a current price of $2.44 — trading 7% above its estimated fair value. The current ROC (Joel Greenblatt) % is 8.10%, which is near median its 10-year median of 7.46 and 79% below the Credit Services industry median of 38.59. Acom Co's overall GF Score™ is 67/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROC (Joel Greenblatt) % calculated?
ROC (Joel Greenblatt) % is calculated from a company's financial statements. For Acom Co (ACJJF), the current ROC (Joel Greenblatt) % is 8.10% 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 Acom Co (ACJJF) Overvalued in 2026?
Based on GuruFocus' analysis, Acom Co stock appears to be overvalued.
The current stock price of $2.44 is trading 7% above its estimated GF Value™ of $2.28.
Key valuation signals for ACJJF:
ROC (Joel Greenblatt) %: 8.10% (near median its 10-year median of 7.46)
GF Value™: $2.28 vs. price of $2.44 (7% above fair value)
Industry Position: 79% below the Credit Services median (#265 of 414)
No single metric tells the full story. See the ACJJF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Acom Co Ltd is a Japanese consumer finance company. Its core business segments are the loan and credit card business, Guarantee business, overseas financial business, Loan servicing business, and others. Its loan and credit business offers credit cards and unsecured loans; The guarantee segment provides credit guarantee services, including loan portfolio management and marketing analyses; The firm also offers loan administrative services in its loan servicing segment; Overseas businesses are mostly in the retail finance sector; and Others include contracting at the contact center and temporary personnel services. The company earns maximum revenue from its loan and credit card business.
67GF Score
Get the complete analysis for ACJJF
ROC (Joel Greenblatt) % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ACJJF has been successfully added to your 
