Lungyen Life Service Co (ROCO:5530) ROC (Joel Greenblatt) %: 26.24% (As of Mar. 2026) — Near Median

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ROCO:5530 Lungyen Life Service Co Ltd ROCO:5530
72 GF Score
Price NT$47.30
GF Value NT$45.89
Valuation Fairly Valued
! 6 Warning Signs
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What is Lungyen Life Service Co ROC (Joel Greenblatt) %?

Lungyen Life Service Co ROCO:5530 +0.11% 72 ROC (Joel Greenblatt) % is 26.24% as of Mar. 2026, which is 2% above its 10-year median of 25.67. GuruFocus rates ROCO:5530 with a GF Score™ of 72/100 and a GF Value™ of NT$45.89 (Fairly Valued). The stock has 6 warning signs investors should review. Among 96 Personal Services companies, Lungyen Life Service Co ranks better than 61.46% 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. Lungyen Life Service Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 26.24%.

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

ROCO:5530' s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: 18.36   Med: 25.67   Max: 46.02
Current: 19.34

During the past 13 years, Lungyen Life Service Co's highest ROC (Joel Greenblatt) % was 46.02%. The lowest was 18.36%. And the median was 25.67%.

ROCO:5530's ROC (Joel Greenblatt) % is ranked better than
61.46% of 96 companies
in the Personal Services industry
Industry Median: 13.02 vs ROCO:5530: 19.34

Lungyen Life Service Co's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was -7.60% per year.


Lungyen Life Service Co  (ROCO:5530) 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.


Lungyen Life Service Co ROC (Joel Greenblatt) % Related Terms


Lungyen Life Service Co ROC (Joel Greenblatt) % Historical Data

* Premium members only.

The historical data trend for Lungyen Life Service 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.

Lungyen Life Service Co ROC (Joel Greenblatt) % Chart

Lungyen Life Service Co 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 26.78 24.55 19.81 23.96 18.36

Lungyen Life Service Co 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 22.53 5.94 22.44 22.67 26.24

ROCO:5530 vs ROL, SCI, HRB: ROC (Joel Greenblatt) % Comparison

For the Personal Services subindustry, Lungyen Life Service 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.


Lungyen Life Service Co ROC (Joel Greenblatt) % vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, Lungyen Life Service Co's ROC (Joel Greenblatt) % distribution charts can be found below:

* The bar in red indicates where Lungyen Life Service Co's ROC (Joel Greenblatt) % falls into.


ROCO:5530
72GF Score
Lungyen Life Service Co Ltd ROCO:5530
ROC (Joel Greenblatt) % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lungyen Life Service Co 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)
=(6489.391 + 22768.866 + 9317.139) - (2706.489 + 0 + 43788.553)
=-7919.646

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(6376.312 + 23577.872 + 9510.681) - (2772.153 + 0 + 43947.635)
=-7254.923

When net working capital is negative, 0 is used.

So ROC (Joel Greenblatt) % of Lungyen Life Service Co 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 )
=1996.088/( ( (7608.464 + max(-7919.646, 0)) + (7607.127 + max(-7254.923, 0)) )/ 2 )
=1996.088/( ( 7608.464 + 7607.127 )/ 2 )
=1996.088/7607.7955
=26.24 %

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 26.24% mean?
Lungyen Life Service Co (ROCO:5530) has a ROC (Joel Greenblatt) % of 26.24% 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 Lungyen Life Service Co and its competitors. This is near median its historical median of 25.67. Over the past decade, Lungyen Life Service Co's ROC (Joel Greenblatt) % has ranged from 18.36 to 46.02. According to the industry distribution chart, Lungyen Life Service Co ranks #37 out of 96 companies in the Personal Services industry, placing it in the top 38.5%.
Is Lungyen Life Service Co's ROC (Joel Greenblatt) % too high?
Lungyen Life Service Co's current ROC (Joel Greenblatt) % of 26.24% is near median its 10-year median of 25.67. Over the past 10 years, this metric has ranged from a low of 18.36 to a high of 46.02. The Personal Services industry median ROC (Joel Greenblatt) % is 13.02. Lungyen Life Service Co's value of 26.24% is 101.5% above this industry median. Based on the distribution chart, Lungyen Life Service Co ranks #37 out of 96 companies in the Personal Services industry, which is above the industry midpoint. Overall, Lungyen Life Service Co has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lungyen Life Service Co's ROC (Joel Greenblatt) % compare to ROL and SCI?
According to the Personal Services industry distribution chart, Lungyen Life Service Co ranks #37 out of 96 companies for ROC (Joel Greenblatt) %. This puts Lungyen Life Service Co in the upper half of its industry. The industry median ROC (Joel Greenblatt) % is 13.02. Lungyen Life Service Co's value of 26.24% is 101.5% above this benchmark. Historically, Lungyen Life Service Co's own ROC (Joel Greenblatt) % has ranged from 18.36 to 46.02 over the past decade. While the company's 10-year median is 25.67 vs. the industry median of 13.02, Lungyen Life Service 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 Personal Services company?
The median ROC (Joel Greenblatt) % among Personal Services companies is 13.02, based on 96 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. Lungyen Life Service Co's current ROC (Joel Greenblatt) % of 26.24% is 101.5% 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 Lungyen Life Service Co and its competitors. For the Personal Services industry, the median ROC (Joel Greenblatt) % is 13.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lungyen Life Service Co's current ROC (Joel Greenblatt) % is 26.24%, which is near median its own 10-year median of 25.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lungyen Life Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lungyen Life Service Co (ROCO:5530) is currently considered Fairly Valued. The stock's GF Value™ is NT$45.89, compared to a current price of NT$47.30 — trading 3.1% above its estimated fair value. The current ROC (Joel Greenblatt) % is 26.24%, which is near median its 10-year median of 25.67 and 101.5% above the Personal Services industry median of 13.02. Lungyen Life Service Co's overall GF Score™ is 72/100 with 6 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 Lungyen Life Service Co (ROCO:5530), the current ROC (Joel Greenblatt) % is 26.24% 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 Lungyen Life Service Co (ROCO:5530) Overvalued in 2026?

Based on GuruFocus' analysis, Lungyen Life Service Co stock appears to be overvalued. The current stock price of NT$47.30 is trading 3.1% above its estimated GF Value™ of NT$45.89. GuruFocus considers Lungyen Life Service Co to be Fairly Valued.

Key valuation signals for ROCO:5530:

  • ROC (Joel Greenblatt) %: 26.24% (near median its 10-year median of 25.67)
  • GF Value™: NT$45.89 vs. price of NT$47.30 (3.1% above fair value)
  • GF Score™: 72/100 with 6 warning signs
  • Industry Position: 101.5% above the Personal Services median (#37 of 96)

No single metric tells the full story. See the ROCO:5530 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lungyen Life Service Co Business Description

Address No.166, Minquan E. Road, Section 2, 1st Floor, Taipei, TWN
Lungyen Life Service Co Ltd is engaged in the production of funeral facilities and services. The company's operating segments include of five segments: columbarium sales , funeral service, property lease, cemetery operation and others, and construction sales. Columbarium sales segment is engaged in columbarium related business. The funeral service segment is engaged in funeral service business. The property lease segment is engaged in real estate rental. The segment of cemetery operation and others are engaged in management and operation of cemeteries. The construction sales segment is engaged in the construction of buildings and sales of real estate. It generates maximum revenue from Funeral Services segment.
72GF Score

Get the complete analysis for ROCO:5530

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

NT$47.30
Price
NT$45.89
GF Value