USNNF (U-Next Holdings Co) ROC (Joel Greenblatt) %: 58.35% (As of Feb. 2026) — Near Median


USNNF U-Next Holdings Co Ltd USNNF
79 GF Score
Price $13.95
GF Value $18.57
! 1 Warning Sign
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What is U-Next Holdings Co ROC (Joel Greenblatt) %?

U-Next Holdings Co USNNF 79 ROC (Joel Greenblatt) % is 58.35% as of Feb. 2026, which is 2% above its 10-year median of 57.33. GuruFocus rates USNNF with a GF Score™ of 79/100 and a GF Value™ of $18.57. The stock has 1 warning sign investors should review. Among 562 Conglomerates companies, U-Next Holdings Co ranks better than 84.34% 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. U-Next Holdings Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Feb. 2026 was 58.35%.

The historical rank and industry rank for U-Next Holdings Co's ROC (Joel Greenblatt) % or its related term are showing as below:

USNNF' s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: -29.14   Med: 57.33   Max: 67.21
Current: 50.11

During the past 12 years, U-Next Holdings Co's highest ROC (Joel Greenblatt) % was 67.21%. The lowest was -29.14%. And the median was 57.33%.

USNNF's ROC (Joel Greenblatt) % is ranked better than
84.34% of 562 companies
in the Conglomerates industry
Industry Median: 14.73 vs USNNF: 50.11

U-Next Holdings Co's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was 1.70% per year.


U-Next Holdings Co  (OTCPK:USNNF) 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.


U-Next Holdings Co ROC (Joel Greenblatt) % Related Terms


U-Next Holdings Co ROC (Joel Greenblatt) % Historical Data

* Premium members only.

The historical data trend for U-Next Holdings 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.

U-Next Holdings Co ROC (Joel Greenblatt) % Chart

U-Next Holdings Co Annual Data
Trend Dec15 Dec16 Dec17 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
ROC (Joel Greenblatt) %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 66.05 60.26 64.28 61.84 52.37

U-Next Holdings Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
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 55.13 48.44 44.19 50.21 58.35

USNNF vs HON, MMM: ROC (Joel Greenblatt) % Comparison

For the Conglomerates subindustry, U-Next Holdings 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.


U-Next Holdings Co ROC (Joel Greenblatt) % vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, U-Next Holdings Co's ROC (Joel Greenblatt) % distribution charts can be found below:

* The bar in red indicates where U-Next Holdings Co's ROC (Joel Greenblatt) % falls into.


USNNF
79GF Score
U-Next Holdings Co Ltd USNNF
ROC (Joel Greenblatt) % is just one metric. See GF Score™, valuation, warning signs, and more.
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U-Next Holdings 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: Nov. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(262.4 + 83.034 + 361.058) - (258.88 + 0 + 211.202)
=236.41

Working Capital(Q: Feb. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(288.301 + 84.545 + 380.835) - (296.322 + 0 + 236.265)
=221.094

When net working capital is negative, 0 is used.

So ROC (Joel Greenblatt) % of U-Next Holdings Co for the quarter that ended in Feb. 2026 can be restated as:

ROC (Joel Greenblatt) %(Q: Feb. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Nov. 2025  Q: Feb. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=232.416/( ( (157.225 + max(236.41, 0)) + (181.849 + max(221.094, 0)) )/ 2 )
=232.416/( ( 393.635 + 402.943 )/ 2 )
=232.416/398.289
=58.35 %

Note: The EBIT data used here is four times the quarterly (Feb. 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 58.35% mean?
U-Next Holdings Co (USNNF) has a ROC (Joel Greenblatt) % of 58.35% as of Feb. 2026. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on U-Next Holdings Co and its competitors. This is near median its historical median of 57.33. According to the industry distribution chart, U-Next Holdings Co ranks #88 out of 562 companies in the Conglomerates industry, placing it in the top 15.7%.
Is U-Next Holdings Co's ROC (Joel Greenblatt) % too high?
U-Next Holdings Co's current ROC (Joel Greenblatt) % of 58.35% is near median its 10-year median of 57.33. The Conglomerates industry median ROC (Joel Greenblatt) % is 14.73. U-Next Holdings Co's value of 58.35% is 296.1% above this industry median. Based on the distribution chart, U-Next Holdings Co ranks #88 out of 562 companies in the Conglomerates industry, which is in the top quartile — a strong position relative to peers. Overall, U-Next Holdings Co has a GF Score™ of 79/100, reflecting its overall financial health beyond just this single metric.
How does U-Next Holdings Co's ROC (Joel Greenblatt) % compare to HON and MMM?
According to the Conglomerates industry distribution chart, U-Next Holdings Co ranks #88 out of 562 companies for ROC (Joel Greenblatt) %. This places U-Next Holdings Co in the top 16% of its industry — outperforming the majority of peers. The industry median ROC (Joel Greenblatt) % is 14.73. U-Next Holdings Co's value of 58.35% is 296.1% above this benchmark. While the company's 10-year median is 57.33 vs. the industry median of 14.73, U-Next Holdings 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 Conglomerates company?
The median ROC (Joel Greenblatt) % among Conglomerates companies is 14.73, based on 562 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. U-Next Holdings Co's current ROC (Joel Greenblatt) % of 58.35% is 296.1% 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 U-Next Holdings Co and its competitors. For the Conglomerates industry, the median ROC (Joel Greenblatt) % is 14.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. U-Next Holdings Co's current ROC (Joel Greenblatt) % is 58.35%, which is near median its own 10-year median of 57.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is U-Next Holdings Co stock overvalued right now?
U-Next Holdings Co (USNNF) has a current ROC (Joel Greenblatt) % of 58.35%. The stock's GF Value™ is $18.57, compared to a current price of $13.95 — trading 24.9% below its estimated fair value. The current ROC (Joel Greenblatt) % is 58.35%, which is near median its 10-year median of 57.33 and 296.1% above the Conglomerates industry median of 14.73. U-Next Holdings Co's overall GF Score™ is 79/100 with 1 warning sign 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 U-Next Holdings Co (USNNF), the current ROC (Joel Greenblatt) % is 58.35% as of Feb. 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 U-Next Holdings Co (USNNF) Overvalued in 2026?

Based on GuruFocus' analysis, U-Next Holdings Co stock appears to be undervalued. The current stock price of $13.95 is trading 24.9% below its estimated GF Value™ of $18.57.

Key valuation signals for USNNF:

  • ROC (Joel Greenblatt) %: 58.35% (near median its 10-year median of 57.33)
  • GF Value™: $18.57 vs. price of $13.95 (24.9% below fair value)
  • GF Score™: 79/100 with 1 warning sign
  • Industry Position: 296.1% above the Conglomerates median (#88 of 562)

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


U-Next Holdings Co Business Description

Other Exchanges 9418:Japan
Address No.1, Shin-Osaki 3-chome, Meguro Central Square, Shinagawa-ku, Tokyo, JPN, 141-0021
U-Next Holdings Co Ltd is a social Dx company whose business domain through management integration, it has expanded its business into five segments that includes store service business, communications business, commercial systems business, content distribution business, and energy business.
79GF Score

Get the complete analysis for USNNF

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

$13.95
Price
$18.57
GF Value