Ambassador Hotel (TPE:2704) ROC (Joel Greenblatt) %: 9.91% (As of Mar. 2026) — 11% Above Median

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TPE:2704 Ambassador Hotel Ltd TPE:2704
75 GF Score
Price NT$45.85
GF Value NT$49.02
Valuation Fairly Valued
! 4 Warning Signs
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What is Ambassador Hotel ROC (Joel Greenblatt) %?

Ambassador Hotel TPE:2704 +0.55% 75 ROC (Joel Greenblatt) % is 9.91% as of Mar. 2026, which is 11% above its 10-year median of 8.94. GuruFocus rates TPE:2704 with a GF Score™ of 75/100 and a GF Value™ of NT$49.02 (Fairly Valued). The stock has 4 warning signs investors should review. Among 846 Travel & Leisure companies, Ambassador Hotel ranks better than 64.42% 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. Ambassador Hotel's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 9.91%.

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

TPE:2704' s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: -1.07   Med: 8.94   Max: 29.28
Current: 17.96

During the past 13 years, Ambassador Hotel's highest ROC (Joel Greenblatt) % was 29.28%. The lowest was -1.07%. And the median was 8.94%.

TPE:2704's ROC (Joel Greenblatt) % is ranked better than
64.42% of 846 companies
in the Travel & Leisure industry
Industry Median: 9.955 vs TPE:2704: 17.96

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


Ambassador Hotel  (TPE:2704) 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.


Ambassador Hotel ROC (Joel Greenblatt) % Related Terms


Ambassador Hotel ROC (Joel Greenblatt) % Historical Data

* Premium members only.

The historical data trend for Ambassador Hotel'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.

Ambassador Hotel ROC (Joel Greenblatt) % Chart

Ambassador Hotel 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 -1.07 20.93 16.06 29.28 6.48

Ambassador Hotel 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 -38.39 29.43 45.93 -13.45 9.91

TPE:2704 vs MAR, HLT, H: ROC (Joel Greenblatt) % Comparison

For the Lodging subindustry, Ambassador Hotel'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.


Ambassador Hotel ROC (Joel Greenblatt) % vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Ambassador Hotel's ROC (Joel Greenblatt) % distribution charts can be found below:

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


TPE:2704
75GF Score
Ambassador Hotel Ltd TPE:2704
ROC (Joel Greenblatt) % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ambassador Hotel 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)
=(26.916 + 1642.059 + 564.29) - (671.054 + 0 + 2520.247)
=-958.036

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(23.623 + 1797.786 + 585.578) - (589.985 + 0 + 2956.881)
=-1139.879

When net working capital is negative, 0 is used.

So ROC (Joel Greenblatt) % of Ambassador Hotel 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 )
=461.688/( ( (4599.52 + max(-958.036, 0)) + (4717.835 + max(-1139.879, 0)) )/ 2 )
=461.688/( ( 4599.52 + 4717.835 )/ 2 )
=461.688/4658.6775
=9.91 %

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 9.91% mean?
Ambassador Hotel (TPE:2704) has a ROC (Joel Greenblatt) % of 9.91% 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 Ambassador Hotel and its competitors. This is 11% above median its historical median of 8.94. According to the industry distribution chart, Ambassador Hotel ranks #301 out of 846 companies in the Travel & Leisure industry, placing it in the top 35.6%.
Is Ambassador Hotel's ROC (Joel Greenblatt) % too high?
Ambassador Hotel's current ROC (Joel Greenblatt) % of 9.91% is 11% above median its 10-year median of 8.94. The Travel & Leisure industry median ROC (Joel Greenblatt) % is 9.96. Ambassador Hotel's value of 9.91% is 0.5% below this industry median. Based on the distribution chart, Ambassador Hotel ranks #301 out of 846 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Ambassador Hotel has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Ambassador Hotel's ROC (Joel Greenblatt) % compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Ambassador Hotel ranks #301 out of 846 companies for ROC (Joel Greenblatt) %. This puts Ambassador Hotel in the upper half of its industry. The industry median ROC (Joel Greenblatt) % is 9.96. Ambassador Hotel's value of 9.91% is 0.5% below this benchmark. While the company's 10-year median is 8.94 vs. the industry median of 9.96, Ambassador Hotel has consistently been below 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 Travel & Leisure company?
The median ROC (Joel Greenblatt) % among Travel & Leisure companies is 9.96, based on 846 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. Ambassador Hotel's current ROC (Joel Greenblatt) % of 9.91% is 0.5% below 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 Ambassador Hotel and its competitors. For the Travel & Leisure industry, the median ROC (Joel Greenblatt) % is 9.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ambassador Hotel's current ROC (Joel Greenblatt) % is 9.91%, which is 11% above median its own 10-year median of 8.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ambassador Hotel stock overvalued right now?
Based on GuruFocus' analysis, Ambassador Hotel (TPE:2704) is currently considered Fairly Valued. The stock's GF Value™ is NT$49.02, compared to a current price of NT$45.85 — trading 6.5% below its estimated fair value. The current ROC (Joel Greenblatt) % is 9.91%, which is 11% above median its 10-year median of 8.94 and 0.5% below the Travel & Leisure industry median of 9.96. Ambassador Hotel's overall GF Score™ is 75/100 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 Ambassador Hotel (TPE:2704), the current ROC (Joel Greenblatt) % is 9.91% 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 Ambassador Hotel (TPE:2704) Overvalued in 2026?

Based on GuruFocus' analysis, Ambassador Hotel stock appears to be undervalued. The current stock price of NT$45.85 is trading 6.5% below its estimated GF Value™ of NT$49.02. GuruFocus considers Ambassador Hotel to be Fairly Valued.

Key valuation signals for TPE:2704:

  • ROC (Joel Greenblatt) %: 9.91% (11% above median its 10-year median of 8.94)
  • GF Value™: NT$49.02 vs. price of NT$45.85 (6.5% below fair value)
  • GF Score™: 75/100 with 4 warning signs
  • Industry Position: 0.5% below the Travel & Leisure median (#301 of 846)

No single metric tells the full story. See the TPE:2704 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Ambassador Hotel Business Description

Address Zhongshan North Road, No. 9, Lane 65, Section 2, Zhongshan District, Taipei, TWN, 104204
Ambassador Hotel Ltd is engaged in the operation of international tourist hotels and attached restaurants, cafe, lounge bars and clubs. The company provides accommodation and foodservice related products. The company has three segment: Kaohsiung segment, Hsinchu segment, and Taipei segment. The company generates key revenue from Hsinchu segment. Hsinchu segment is responsible for the foodservice and accommodation in Hsinchu area.
75GF Score

Get the complete analysis for TPE:2704

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

NT$45.85
Price
NT$49.02
GF Value