PERF (Perfect) ROC (Joel Greenblatt) %: 891.75% (As of Mar. 2026)


PERF Perfect Corp PERF
71 GF Score
Price $1.70
GF Value $2.72
Valuation Possible Value Trap
! 4 Warning Signs
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What is Perfect ROC (Joel Greenblatt) %?

Perfect PERF +2.41% 71 ROC (Joel Greenblatt) % is 891.75% as of Mar. 2026. GuruFocus rates PERF with a GF Score™ of 71/100 and a GF Value™ of $2.72 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 2,807 Software companies, Perfect ranks better than 93.2% 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. Perfect's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 891.75%.

The historical rank and industry rank for Perfect's ROC (Joel Greenblatt) % or its related term are showing as below:

PERF' s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: -19700.31   Med: -224.48   Max: 603.15
Current: 488.32

During the past 8 years, Perfect's highest ROC (Joel Greenblatt) % was 603.15%. The lowest was -19700.31%. And the median was -224.48%.

PERF's ROC (Joel Greenblatt) % is ranked better than
93.2% of 2807 companies
in the Software industry
Industry Median: 19.62 vs PERF: 488.32

Perfect's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was 0.00% per year.


Perfect  (NYSE:PERF) 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.

Joel Greenblatt uses his definition of Return on Capital and Earnings Yield (Joel Greenblatt) % to rank companies.


Perfect ROC (Joel Greenblatt) % Related Terms


Perfect ROC (Joel Greenblatt) % Historical Data

* Premium members only.

The historical data trend for Perfect'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.

Perfect ROC (Joel Greenblatt) % Chart

Perfect Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROC (Joel Greenblatt) %
Get a 7-Day Free Trial -17,400.00 -19,700.31 603.15 379.88 480.82

Perfect Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROC (Joel Greenblatt) % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1,029.16 238.37 635.33 105.56 891.75

PERF vs DMRC, TRAK, EGAN: ROC (Joel Greenblatt) % Comparison

For the Software - Application subindustry, Perfect'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.


Perfect ROC (Joel Greenblatt) % vs Software Industry

For the Software industry and Technology sector, Perfect's ROC (Joel Greenblatt) % distribution charts can be found below:

* The bar in red indicates where Perfect's ROC (Joel Greenblatt) % falls into.


PERF
71GF Score
Perfect Corp PERF
ROC (Joel Greenblatt) % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Perfect ROC (Joel Greenblatt) % Calculation

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:

ROC (Joel Greenblatt) %=EBIT/Average of (Net fixed Assets + Net Working Capital)

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.

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(7.567 + 0.017 + 2.138) - (8.574 + 21.902 + 6.745)
=-27.499

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(6.736 + 0.017 + 1.939) - (13.347 + 23.011 + 1.548)
=-29.214

When net working capital is negative, 0 is used.

So ROC (Joel Greenblatt) % of Perfect for the quarter that ended in Mar. 2026 can be restated as:

ROC (Joel Greenblatt) %(Q: Mar. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Dec. 2025  Q: Mar. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=11.352/( ( (1.354 + max(-27.499, 0)) + (1.192 + max(-29.214, 0)) )/ 2 )
=11.352/( ( 1.354 + 1.192 )/ 2 )
=11.352/1.273
=891.75 %

Note: The EBIT data used here is four times the quarterly (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 891.75% mean?
Perfect (PERF) has a ROC (Joel Greenblatt) % of 891.75% 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 Perfect and its competitors. According to the industry distribution chart, Perfect ranks #191 out of 2807 companies in the Software industry, placing it in the top 6.8%.
Is Perfect's ROC (Joel Greenblatt) % too high?
Perfect's current ROC (Joel Greenblatt) % is 891.75%. The Software industry median ROC (Joel Greenblatt) % is 19.62. Perfect's value of 891.75% is 4445.1% above this industry median. Based on the distribution chart, Perfect ranks #191 out of 2807 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Perfect has a GF Score™ of 71/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Perfect's ROC (Joel Greenblatt) % compare to DMRC and TRAK?
According to the Software industry distribution chart, Perfect ranks #191 out of 2807 companies for ROC (Joel Greenblatt) %. This places Perfect in the top 7% of its industry — outperforming the majority of peers. The industry median ROC (Joel Greenblatt) % is 19.62. Perfect's value of 891.75% is 4445.1% above this benchmark. 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 Software company?
The median ROC (Joel Greenblatt) % among Software companies is 19.62, based on 2,807 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. Perfect's current ROC (Joel Greenblatt) % of 891.75% is 4445.1% 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 Perfect and its competitors. For the Software industry, the median ROC (Joel Greenblatt) % is 19.62 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Perfect's current ROC (Joel Greenblatt) % is 891.75%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Perfect stock overvalued right now?
Based on GuruFocus' analysis, Perfect (PERF) is currently considered Possible Value Trap. The stock's GF Value™ is $2.72, compared to a current price of $1.70 — trading 37.5% below its estimated fair value. The current ROC (Joel Greenblatt) % is 891.75% and 4445.1% above the Software industry median of 19.62. Perfect's overall GF Score™ is 71/100 with 4 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 Perfect (PERF), the current ROC (Joel Greenblatt) % is 891.75% 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 Perfect (PERF) Overvalued in 2026?

Based on GuruFocus' analysis, Perfect stock appears to be undervalued. The current stock price of $1.70 is trading 37.5% below its estimated GF Value™ of $2.72. GuruFocus considers Perfect to be Possible Value Trap.

Key valuation signals for PERF:

  • ROC (Joel Greenblatt) %: 891.75%
  • GF Value™: $2.72 vs. price of $1.70 (37.5% below fair value)
  • GF Score™: 71/100 with 4 warning signs
  • Industry Position: 4445.1% above the Software median (#191 of 2807)

No single metric tells the full story. See the PERF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Perfect Business Description

Other Exchanges SZ9:Germany
Address No. 98 Minquan Road, 14th Floor, Xindian District, New Taipei, TWN, 231
Perfect Corp is engaged in the beauty and fashion tech revolution, providing omni-channel integrated solutions. The company runs a hybrid business model of direct consumer business (B2C business) and enterprise business (B2B business). For B2C businesses, the company offers six mobile apps under the "YouCam" suite, along with one online editing service tool, YouCam Online Editor, featuring AI and AR technologies. For B2B businesses, the company offers AI and AR-powered solutions tailored for the beauty and fashion industry. Geographically, the company has a presence in the United States, Americas-other, France, Japan, and Others. The company generates the majority of its revenue from the United States.
71GF Score

Get the complete analysis for PERF

ROC (Joel Greenblatt) % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$1.70
Price
$2.72
GF Value