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.
Cotta CoFSE:3359 12 ROC (Joel Greenblatt) % is 37.50% as of Mar. 2026, which is 92% above its 10-year median of 19.57. GuruFocus rates FSE:3359 with a GF Score™ of 12/100 and a GF Value™ of 円844.02. The stock has 5 warning signs investors should review. Among 401 Packaging & Containers companies, Cotta Co ranks better than 87.28% 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. Cotta Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 37.50%.
The historical rank and industry rank for Cotta Co's ROC (Joel Greenblatt) % or its related term are showing as below:
FSE:3359'
s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: 14.6 Med: 19.57 Max: 28.93
Current: 26.87
During the past 13 years, Cotta Co's highest ROC (Joel Greenblatt) % was 28.93%. The lowest was 14.60%. And the median was 19.57%.
FSE:3359's ROC (Joel Greenblatt) % is ranked better than 87.28% of 401
companies
in the Packaging & Containers industry
Industry Median: 8.91
vs FSE:3359: 26.87
Cotta Co's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was 5.10% per year.
Cotta Co (FSE:3359) 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 Cotta 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.
FSE:3359 vs SW, PKG, IP: ROC (Joel Greenblatt) % Comparison
For the Packaging & Containers subindustry, Cotta 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.
Cotta Co ROC (Joel Greenblatt) % vs Packaging & Containers Industry
For the Packaging & Containers industry and Consumer Cyclical sector, Cotta Co's ROC (Joel Greenblatt) % distribution charts can be found below:
* The bar in red indicates where Cotta 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 two times the semi-annual (Mar. 2026) 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 37.50% mean?
Cotta Co (FSE:3359) has a ROC (Joel Greenblatt) % of 37.50% as of Mar. 2026. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on Cotta Co and its competitors. This is 92% above median its historical median of 19.57. Over the past decade, Cotta Co's ROC (Joel Greenblatt) % has ranged from 14.60 to 28.93. According to the industry distribution chart, Cotta Co ranks #51 out of 401 companies in the Packaging & Containers industry, placing it in the top 12.7%.
Is Cotta Co's ROC (Joel Greenblatt) % too high?
Cotta Co's current ROC (Joel Greenblatt) % of 37.50% is 92% above median its 10-year median of 19.57. Over the past 10 years, this metric has ranged from a low of 14.60 to a high of 28.93. The Packaging & Containers industry median ROC (Joel Greenblatt) % is 8.91. Cotta Co's value of 37.50% is 320.9% above this industry median. Based on the distribution chart, Cotta Co ranks #51 out of 401 companies in the Packaging & Containers industry, which is in the top quartile — a strong position relative to peers. Overall, Cotta Co has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Cotta Co's ROC (Joel Greenblatt) % compare to SW and PKG?
According to the Packaging & Containers industry distribution chart, Cotta Co ranks #51 out of 401 companies for ROC (Joel Greenblatt) %. This places Cotta Co in the top 13% of its industry — outperforming the majority of peers. The industry median ROC (Joel Greenblatt) % is 8.91. Cotta Co's value of 37.50% is 320.9% above this benchmark. Historically, Cotta Co's own ROC (Joel Greenblatt) % has ranged from 14.60 to 28.93 over the past decade. While the company's 10-year median is 19.57 vs. the industry median of 8.91, Cotta Co has consistently been above 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 Packaging & Containers company?
The median ROC (Joel Greenblatt) % among Packaging & Containers companies is 8.91, based on 401 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. Cotta Co's current ROC (Joel Greenblatt) % of 37.50% is 320.9% above 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 Cotta Co and its competitors. For the Packaging & Containers industry, the median ROC (Joel Greenblatt) % is 8.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cotta Co's current ROC (Joel Greenblatt) % is 37.50%, which is 92% above median its own 10-year median of 19.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cotta Co stock overvalued right now?
Cotta Co (FSE:3359) has a current ROC (Joel Greenblatt) % of 37.50%. The stock's GF Value™ is 円844.02, compared to a current price of 円369.00 — trading 56.3% below its estimated fair value. The current ROC (Joel Greenblatt) % is 37.50%, which is 92% above median its 10-year median of 19.57 and 320.9% above the Packaging & Containers industry median of 8.91. Cotta Co's overall GF Score™ is 12/100 with 5 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 Cotta Co (FSE:3359), the current ROC (Joel Greenblatt) % is 37.50% as of Mar. 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 Cotta Co (FSE:3359) Overvalued in 2026?
Based on GuruFocus' analysis, Cotta Co stock appears to be undervalued.
The current stock price of 円369.00 is trading 56.3% below its estimated GF Value™ of 円844.02.
Key valuation signals for FSE:3359:
ROC (Joel Greenblatt) %: 37.50% (92% above median its 10-year median of 19.57)
GF Value™: 円844.02 vs. price of 円369.00 (56.3% below fair value)
Industry Position: 320.9% above the Packaging & Containers median (#51 of 401)
No single metric tells the full story. See the FSE:3359 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cotta Co Ltd manufactures and sells confectionery food materials and food packaging materials in Japan. It offers cake boxes, handbags, wrapping paper, ribbons, freshness preserving agents, and confectionery materials such as butter and flour. The company serves candy stores, bakeries, and individuals.
12GF Score
Get the complete analysis for FSE:3359
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
FSE:3359 has been successfully added to your 
