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.
Lever StyleLVSYF 72 ROC (Joel Greenblatt) % is 116.58% as of Dec. 2025, which is 147% above its 10-year median of 47.26. GuruFocus rates LVSYF with a GF Score™ of 72/100 and a GF Value™ of $0.02. The stock has 1 warning sign investors should review. Among 1,061 Manufacturing - Apparel & Accessories companies, Lever Style ranks better than 96.32% 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. Lever Style's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 116.58%.
The historical rank and industry rank for Lever Style's ROC (Joel Greenblatt) % or its related term are showing as below:
LVSYF'
s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: 2.1 Med: 47.26 Max: 80.1
Current: 80.1
During the past 10 years, Lever Style's highest ROC (Joel Greenblatt) % was 80.10%. The lowest was 2.10%. And the median was 47.26%.
LVSYF's ROC (Joel Greenblatt) % is ranked better than 96.32% of 1061
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 8.45
vs LVSYF: 80.10
Lever Style's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was 88.80% per year.
Lever Style (OTCPK:LVSYF) 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.
Lever Style ROC (Joel Greenblatt) % Historical Data
* Premium members only.
The historical data trend for Lever Style'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.
LVSYF vs RL, LEVI, VFC: ROC (Joel Greenblatt) % Comparison
For the Apparel Manufacturing subindustry, Lever Style'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.
Lever Style ROC (Joel Greenblatt) % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Lever Style's ROC (Joel Greenblatt) % distribution charts can be found below:
* The bar in red indicates where Lever Style'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 (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 116.58% mean?
Lever Style (LVSYF) has a ROC (Joel Greenblatt) % of 116.58% 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 Lever Style and its competitors. This is 147% above median its historical median of 47.26. Over the past decade, Lever Style's ROC (Joel Greenblatt) % has ranged from 2.10 to 80.10. According to the industry distribution chart, Lever Style ranks #39 out of 1061 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 3.7%.
Is Lever Style's ROC (Joel Greenblatt) % too high?
Lever Style's current ROC (Joel Greenblatt) % of 116.58% is 147% above median its 10-year median of 47.26. Over the past 10 years, this metric has ranged from a low of 2.10 to a high of 80.10. The Manufacturing - Apparel & Accessories industry median ROC (Joel Greenblatt) % is 8.45. Lever Style's value of 116.58% is 1279.6% above this industry median. Based on the distribution chart, Lever Style ranks #39 out of 1061 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Lever Style has a GF Score™ of 72/100, reflecting its overall financial health beyond just this single metric.
How does Lever Style's ROC (Joel Greenblatt) % compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Lever Style ranks #39 out of 1061 companies for ROC (Joel Greenblatt) %. This places Lever Style in the top 4% of its industry — outperforming the majority of peers. The industry median ROC (Joel Greenblatt) % is 8.45. Lever Style's value of 116.58% is 1279.6% above this benchmark. Historically, Lever Style's own ROC (Joel Greenblatt) % has ranged from 2.10 to 80.10 over the past decade. While the company's 10-year median is 47.26 vs. the industry median of 8.45, Lever Style 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 Manufacturing - Apparel & Accessories company?
The median ROC (Joel Greenblatt) % among Manufacturing - Apparel & Accessories companies is 8.45, based on 1,061 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. Lever Style's current ROC (Joel Greenblatt) % of 116.58% is 1279.6% 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 Lever Style and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROC (Joel Greenblatt) % is 8.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lever Style's current ROC (Joel Greenblatt) % is 116.58%, which is 147% above median its own 10-year median of 47.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lever Style stock overvalued right now?
Lever Style (LVSYF) has a current ROC (Joel Greenblatt) % of 116.58%. The stock's GF Value™ is $0.02, compared to a current price of $0.04 — trading 75% above its estimated fair value. The current ROC (Joel Greenblatt) % is 116.58%, which is 147% above median its 10-year median of 47.26 and 1279.6% above the Manufacturing - Apparel & Accessories industry median of 8.45. Lever Style's overall GF Score™ is 72/100 with 1 warning sign 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 Lever Style (LVSYF), the current ROC (Joel Greenblatt) % is 116.58% 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 Lever Style (LVSYF) Overvalued in 2026?
Based on GuruFocus' analysis, Lever Style stock appears to be overvalued.
The current stock price of $0.04 is trading 75% above its estimated GF Value™ of $0.02.
Key valuation signals for LVSYF:
ROC (Joel Greenblatt) %: 116.58% (147% above median its 10-year median of 47.26)
GF Value™: $0.02 vs. price of $0.04 (75% above fair value)
Industry Position: 1279.6% above the Manufacturing - Apparel & Accessories median (#39 of 1061)
No single metric tells the full story. See the LVSYF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lever Style Corp engages in apparel manufacturing, offering a wide range of product categories for both men and women. Its product line comprises shirts, bottoms, suits, outerwear, sweaters, intimates, leather, knits, soft wovens, etc. Geographically, the company generates the majority of its revenue from the United States, and the rest from Europe, Oceania, Canada, Greater China, and other markets.
72GF Score
Get the complete analysis for LVSYF
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
LVSYF has been successfully added to your 
