Cayman Island Grand Galactica (ROCO:2924) ROC (Joel Greenblatt) %: -125.12% (As of Mar. 2026)

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ROCO:2924 Cayman Island Grand Galactica Corp Ltd ROCO:2924
47 GF Score
Price NT$16.55
GF Value NT$23.54
Valuation Possible Value Trap
! 10 Warning Signs
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What is Cayman Island Grand Galactica ROC (Joel Greenblatt) %?

Cayman Island Grand Galactica ROCO:2924 -2.36% 47 ROC (Joel Greenblatt) % is -125.12% as of Mar. 2026. GuruFocus rates ROCO:2924 with a GF Score™ of 47/100 and a GF Value™ of NT$23.54 (Possible Value Trap). The stock has 10 warning signs investors should review. Among 1,062 Manufacturing - Apparel & Accessories companies, Cayman Island Grand Galactica ranks worse than 97.46% 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. Cayman Island Grand Galactica's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was -125.12%.

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

ROCO:2924' s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: -163.25   Med: -25.28   Max: 11.12
Current: -163.25

During the past 13 years, Cayman Island Grand Galactica's highest ROC (Joel Greenblatt) % was 11.12%. The lowest was -163.25%. And the median was -25.28%.

ROCO:2924's ROC (Joel Greenblatt) % is ranked worse than
97.46% of 1062 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 8.54 vs ROCO:2924: -163.25

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


Cayman Island Grand Galactica  (ROCO:2924) 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.


Cayman Island Grand Galactica ROC (Joel Greenblatt) % Related Terms


Cayman Island Grand Galactica ROC (Joel Greenblatt) % Historical Data

* Premium members only.

The historical data trend for Cayman Island Grand Galactica'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.

Cayman Island Grand Galactica ROC (Joel Greenblatt) % Chart

Cayman Island Grand Galactica Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROC (Joel Greenblatt) %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -12.54 11.12 -31.91 -89.89 -159.92

Cayman Island Grand Galactica 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 -116.46 -144.67 -116.51 -267.45 -125.12

ROCO:2924 vs RL, LEVI, VFC: ROC (Joel Greenblatt) % Comparison

For the Apparel Manufacturing subindustry, Cayman Island Grand Galactica'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.


Cayman Island Grand Galactica ROC (Joel Greenblatt) % vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cayman Island Grand Galactica's ROC (Joel Greenblatt) % distribution charts can be found below:

* The bar in red indicates where Cayman Island Grand Galactica's ROC (Joel Greenblatt) % falls into.


ROCO:2924
47GF Score
Cayman Island Grand Galactica Corp Ltd ROCO:2924
ROC (Joel Greenblatt) % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cayman Island Grand Galactica 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)
=(9.304 + 157.263 + 131.196) - (344.415 + 0 + 100.07)
=-146.722

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(16.975 + 193.175 + 146.68) - (317.677 + 0 + 128.608)
=-89.455

When net working capital is negative, 0 is used.

So ROC (Joel Greenblatt) % of Cayman Island Grand Galactica 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 )
=-42.604/( ( (34.392 + max(-146.722, 0)) + (33.709 + max(-89.455, 0)) )/ 2 )
=-42.604/( ( 34.392 + 33.709 )/ 2 )
=-42.604/34.0505
=-125.12 %

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 -125.12% mean?
Cayman Island Grand Galactica (ROCO:2924) has a ROC (Joel Greenblatt) % of -125.12% 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 Cayman Island Grand Galactica and its competitors. According to the industry distribution chart, Cayman Island Grand Galactica ranks #1035 out of 1062 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 97.5%.
Is Cayman Island Grand Galactica's ROC (Joel Greenblatt) % too high?
Cayman Island Grand Galactica's current ROC (Joel Greenblatt) % is -125.12%. Based on the distribution chart, Cayman Island Grand Galactica ranks #1035 out of 1062 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Cayman Island Grand Galactica has a GF Score™ of 47/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Cayman Island Grand Galactica's ROC (Joel Greenblatt) % compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Cayman Island Grand Galactica ranks #1035 out of 1062 companies for ROC (Joel Greenblatt) %. This places Cayman Island Grand Galactica in the lower half of its industry. The industry median ROC (Joel Greenblatt) % is 8.54. 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 8.54, based on 1,062 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. 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 Cayman Island Grand Galactica and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROC (Joel Greenblatt) % is 8.54 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cayman Island Grand Galactica's current ROC (Joel Greenblatt) % is -125.12%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cayman Island Grand Galactica stock overvalued right now?
Based on GuruFocus' analysis, Cayman Island Grand Galactica (ROCO:2924) is currently considered Possible Value Trap. The stock's GF Value™ is NT$23.54, compared to a current price of NT$16.55 — trading 29.7% below its estimated fair value. The current ROC (Joel Greenblatt) % is -125.12%. Cayman Island Grand Galactica's overall GF Score™ is 47/100 with 10 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 Cayman Island Grand Galactica (ROCO:2924), the current ROC (Joel Greenblatt) % is -125.12% 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 Cayman Island Grand Galactica (ROCO:2924) Overvalued in 2026?

Based on GuruFocus' analysis, Cayman Island Grand Galactica stock appears to be undervalued. The current stock price of NT$16.55 is trading 29.7% below its estimated GF Value™ of NT$23.54. GuruFocus considers Cayman Island Grand Galactica to be Possible Value Trap.

Key valuation signals for ROCO:2924:

  • ROC (Joel Greenblatt) %: -125.12%
  • GF Value™: NT$23.54 vs. price of NT$16.55 (29.7% below fair value)
  • GF Score™: 47/100 with 10 warning signs

No single metric tells the full story. See the ROCO:2924 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cayman Island Grand Galactica Business Description

Address Zhongshan North Road, 10th Floor, Number 46, Section 2, Zhongshan District, Taipei City, TWN, 104
Cayman Island Grand Galactica Corp Ltd is engaged in construction contracting, research and development, manufacturing and sales of baby products, sales and construction engineering services, and the development, leasing and sale of real estate, residential properties and buildings. The Group has three segments: the General Merchandise Sector, which generates maximum revenue and is engaged in the sale of baby and infant products and other merchandise; the Construction Engineering Sector, which is engaged in construction contracting services; and the Property Development Sector, which is engaged in the development, leasing and sale of real estate, including residential buildings and complexes. The Group operates and generates revenue from Asia.
47GF Score

Get the complete analysis for ROCO:2924

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

NT$16.55
Price
NT$23.54
GF Value