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Lion Travel Service CoTPE:2731 -1.03%84 ROC (Joel Greenblatt) % is 152.36% as of Mar. 2026, which is 94% above its 10-year median of 78.54. GuruFocus rates TPE:2731 with a GF Score™ of 84/100 and a GF Value™ of NT$179.84 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 847 Travel & Leisure companies, Lion Travel Service Co ranks better than 91.97% 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. Lion Travel Service Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 152.36%.
The historical rank and industry rank for Lion Travel Service Co's ROC (Joel Greenblatt) % or its related term are showing as below:
TPE:2731'
s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: -55.58 Med: 78.54 Max: 158.07
Current: 151.67
During the past 13 years, Lion Travel Service Co's highest ROC (Joel Greenblatt) % was 158.07%. The lowest was -55.58%. And the median was 78.54%.
TPE:2731's ROC (Joel Greenblatt) % is ranked better than 91.97% of 847
companies
in the Travel & Leisure industry
Industry Median: 10.29
vs TPE:2731: 151.67
Lion Travel Service Co's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was 0.00% per year.
Lion Travel Service Co (TPE:2731) 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.
Lion Travel Service Co ROC (Joel Greenblatt) % Related Terms
Lion Travel Service Co ROC (Joel Greenblatt) % Historical Data
* Premium members only.
The historical data trend for Lion Travel 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.
Lion Travel Service Co ROC (Joel Greenblatt) % Chart
TPE:2731 vs BKNG, ABNB, RCL: ROC (Joel Greenblatt) % Comparison
For the Travel Services subindustry, Lion Travel 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.
Lion Travel Service Co ROC (Joel Greenblatt) % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Lion Travel Service Co's ROC (Joel Greenblatt) % distribution charts can be found below:
* The bar in red indicates where Lion Travel Service Co's ROC (Joel Greenblatt) % falls into.
Lion Travel 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:
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 (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 152.36% mean?
Lion Travel Service Co (TPE:2731) has a ROC (Joel Greenblatt) % of 152.36% 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 Lion Travel Service Co and its competitors. This is 94% above median its historical median of 78.54. According to the industry distribution chart, Lion Travel Service Co ranks #68 out of 847 companies in the Travel & Leisure industry, placing it in the top 8%.
Is Lion Travel Service Co's ROC (Joel Greenblatt) % too high?
Lion Travel Service Co's current ROC (Joel Greenblatt) % of 152.36% is 94% above median its 10-year median of 78.54. The Travel & Leisure industry median ROC (Joel Greenblatt) % is 10.29. Lion Travel Service Co's value of 152.36% is 1380.7% above this industry median. Based on the distribution chart, Lion Travel Service Co ranks #68 out of 847 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Lion Travel Service Co has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lion Travel Service Co's ROC (Joel Greenblatt) % compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Lion Travel Service Co ranks #68 out of 847 companies for ROC (Joel Greenblatt) %. This places Lion Travel Service Co in the top 8% of its industry — outperforming the majority of peers. The industry median ROC (Joel Greenblatt) % is 10.29. Lion Travel Service Co's value of 152.36% is 1380.7% above this benchmark. While the company's 10-year median is 78.54 vs. the industry median of 10.29, Lion Travel 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 Travel & Leisure company?
The median ROC (Joel Greenblatt) % among Travel & Leisure companies is 10.29, based on 847 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. Lion Travel Service Co's current ROC (Joel Greenblatt) % of 152.36% is 1380.7% 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 Lion Travel Service Co and its competitors. For the Travel & Leisure industry, the median ROC (Joel Greenblatt) % is 10.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lion Travel Service Co's current ROC (Joel Greenblatt) % is 152.36%, which is 94% above median its own 10-year median of 78.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lion Travel Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lion Travel Service Co (TPE:2731) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$179.84, compared to a current price of NT$143.50 — trading 20.2% below its estimated fair value. The current ROC (Joel Greenblatt) % is 152.36%, which is 94% above median its 10-year median of 78.54 and 1380.7% above the Travel & Leisure industry median of 10.29. Lion Travel Service Co's overall GF Score™ is 84/100 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 Lion Travel Service Co (TPE:2731), the current ROC (Joel Greenblatt) % is 152.36% 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 Lion Travel Service Co (TPE:2731) Overvalued in 2026?
Based on GuruFocus' analysis, Lion Travel Service Co stock appears to be undervalued.
The current stock price of NT$143.50 is trading 20.2% below its estimated GF Value™ of NT$179.84.
GuruFocus considers Lion Travel Service Co to be Modestly Undervalued.
Key valuation signals for TPE:2731:
ROC (Joel Greenblatt) %: 152.36% (94% above median its 10-year median of 78.54)
GF Value™: NT$179.84 vs. price of NT$143.50 (20.2% below fair value)
Industry Position: 1380.7% above the Travel & Leisure median (#68 of 847)
No single metric tells the full story. See the TPE:2731 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lion Travel Service Co Ltd Company engages mainly in packaged tours, transportation ticketing, visa application, providing tour guides and other travel-related services. Its reportable segments are Travel Department, which derives the maximum revenue, and Others.
84GF 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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