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ELM CoSAU:7203 -3.96%93 ROC (Joel Greenblatt) % is 149.74% as of Jun. 2026, which is 29% above its 10-year median of 116.02. GuruFocus rates SAU:7203 with a GF Score™ of 93/100 and a GF Value™ of ﷼1,452.33 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 2,821 Software companies, ELM Co ranks better than 79.76% 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. ELM Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jun. 2026 was 149.74%.
The historical rank and industry rank for ELM Co's ROC (Joel Greenblatt) % or its related term are showing as below:
SAU:7203'
s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: 64.69 Med: 116.02 Max: 242.98
Current: 158.97
During the past 10 years, ELM Co's highest ROC (Joel Greenblatt) % was 242.98%. The lowest was 64.69%. And the median was 116.02%.
SAU:7203's ROC (Joel Greenblatt) % is ranked better than 79.76% of 2821
companies
in the Software industry
Industry Median: 20.73
vs SAU:7203: 158.97
ELM Co's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was 21.80% per year.
ELM Co (SAU:7203) 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 ELM 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.
SAU:7203 vs IBM, ACN, FISV: ROC (Joel Greenblatt) % Comparison
For the Information Technology Services subindustry, ELM 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.
ELM Co ROC (Joel Greenblatt) % vs Software Industry
For the Software industry and Technology sector, ELM Co's ROC (Joel Greenblatt) % distribution charts can be found below:
* The bar in red indicates where ELM 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 four times the quarterly (Jun. 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 149.74% mean?
ELM Co (SAU:7203) has a ROC (Joel Greenblatt) % of 149.74% as of Jun. 2026. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on ELM Co and its competitors. This is 29% above median its historical median of 116.02. Over the past decade, ELM Co's ROC (Joel Greenblatt) % has ranged from 64.69 to 242.98. According to the industry distribution chart, ELM Co ranks #571 out of 2821 companies in the Software industry, placing it in the top 20.2%.
Is ELM Co's ROC (Joel Greenblatt) % too high?
ELM Co's current ROC (Joel Greenblatt) % of 149.74% is 29% above median its 10-year median of 116.02. Over the past 10 years, this metric has ranged from a low of 64.69 to a high of 242.98. The Software industry median ROC (Joel Greenblatt) % is 20.73. ELM Co's value of 149.74% is 622.3% above this industry median. Based on the distribution chart, ELM Co ranks #571 out of 2821 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, ELM Co has a GF Score™ of 93/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ELM Co's ROC (Joel Greenblatt) % compare to IBM and ACN?
According to the Software industry distribution chart, ELM Co ranks #571 out of 2821 companies for ROC (Joel Greenblatt) %. This places ELM Co in the top 20% of its industry — outperforming the majority of peers. The industry median ROC (Joel Greenblatt) % is 20.73. ELM Co's value of 149.74% is 622.3% above this benchmark. Historically, ELM Co's own ROC (Joel Greenblatt) % has ranged from 64.69 to 242.98 over the past decade. While the company's 10-year median is 116.02 vs. the industry median of 20.73, ELM 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 Software company?
The median ROC (Joel Greenblatt) % among Software companies is 20.73, based on 2,821 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. ELM Co's current ROC (Joel Greenblatt) % of 149.74% is 622.3% 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 ELM Co and its competitors. For the Software industry, the median ROC (Joel Greenblatt) % is 20.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ELM Co's current ROC (Joel Greenblatt) % is 149.74%, which is 29% above median its own 10-year median of 116.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ELM Co stock overvalued right now?
Based on GuruFocus' analysis, ELM Co (SAU:7203) is currently considered Significantly Undervalued. The stock's GF Value™ is ﷼1,452.33, compared to a current price of ﷼582.00 — trading 59.9% below its estimated fair value. The current ROC (Joel Greenblatt) % is 149.74%, which is 29% above median its 10-year median of 116.02 and 622.3% above the Software industry median of 20.73. ELM Co's overall GF Score™ is 93/100 with 2 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 ELM Co (SAU:7203), the current ROC (Joel Greenblatt) % is 149.74% as of Jun. 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 ELM Co (SAU:7203) Overvalued in 2026?
Based on GuruFocus' analysis, ELM Co stock appears to be undervalued.
The current stock price of ﷼582.00 is trading 59.9% below its estimated GF Value™ of ﷼1,452.33.
GuruFocus considers ELM Co to be Significantly Undervalued.
Key valuation signals for SAU:7203:
ROC (Joel Greenblatt) %: 149.74% (29% above median its 10-year median of 116.02)
GF Value™: ﷼1,452.33 vs. price of ﷼582.00 (59.9% below fair value)
Industry Position: 622.3% above the Software median (#571 of 2821)
No single metric tells the full story. See the SAU:7203 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ELM Co mainly offers ready-made and customized digital solutions across different areas. Its ready-made solutions serve a broad segment of customers, who can subscribe to different packages of their choosing to meet their needs and satisfy business requirements. The services offered by the group include consulting, digital products, technical solutions, and business outsourcing, among others. The group's reportable segments are: Digital business, Business process outsourcing, and Professional services. Maximum revenue is generated from the Digital business, which includes ready-to-use solutions in the form of technical services, portals, electronic applications, and related support work, developed by the group to solve an existing problem or fill an existing service gap for its clients.
93GF Score
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ROC (Joel Greenblatt) % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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