3R Games SpolkaAkcyjna (WAR:3RG) ROC (Joel Greenblatt) %: 269.08% (As of Mar. 2026)

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WAR:3RG 3R Games SpolkaAkcyjna WAR:3RG
41 GF Score
Price zł0.73
GF Value zł0.94
Valuation Modestly Undervalued
! 3 Warning Signs
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What is 3R Games SpolkaAkcyjna ROC (Joel Greenblatt) %?

3R Games SpolkaAkcyjna WAR:3RG -2.65% 41 ROC (Joel Greenblatt) % is 269.08% as of Mar. 2026. GuruFocus rates WAR:3RG with a GF Score™ of 41/100 and a GF Value™ of zł0.94 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,125 Retail - Cyclical companies, 3R Games SpolkaAkcyjna ranks better than 97.33% 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. 3R Games SpolkaAkcyjna's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 269.08%.

The historical rank and industry rank for 3R Games SpolkaAkcyjna's ROC (Joel Greenblatt) % or its related term are showing as below:

WAR:3RG' s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: -2552.63   Med: -110.18   Max: 229.93
Current: 229.93

During the past 13 years, 3R Games SpolkaAkcyjna's highest ROC (Joel Greenblatt) % was 229.93%. The lowest was -2552.63%. And the median was -110.18%.

WAR:3RG's ROC (Joel Greenblatt) % is ranked better than
97.33% of 1125 companies
in the Retail - Cyclical industry
Industry Median: 11.57 vs WAR:3RG: 229.93

3R Games SpolkaAkcyjna's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was 0.00% per year.


3R Games SpolkaAkcyjna  (WAR:3RG) 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.


3R Games SpolkaAkcyjna ROC (Joel Greenblatt) % Related Terms


3R Games SpolkaAkcyjna ROC (Joel Greenblatt) % Historical Data

* Premium members only.

The historical data trend for 3R Games SpolkaAkcyjna'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.

3R Games SpolkaAkcyjna ROC (Joel Greenblatt) % Chart

3R Games SpolkaAkcyjna Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec22 Dec23 Dec24 Dec25
ROC (Joel Greenblatt) %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -917.56 99.79 43.63 -43.90 147.13

3R Games SpolkaAkcyjna Quarterly Data
Mar21 Jun21 Sep21 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 -1.97 147.85 230.22 188.82 269.08

WAR:3RG vs AMZN, BABA, PDD: ROC (Joel Greenblatt) % Comparison

For the Internet Retail subindustry, 3R Games SpolkaAkcyjna'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.


3R Games SpolkaAkcyjna ROC (Joel Greenblatt) % vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, 3R Games SpolkaAkcyjna's ROC (Joel Greenblatt) % distribution charts can be found below:

* The bar in red indicates where 3R Games SpolkaAkcyjna's ROC (Joel Greenblatt) % falls into.


WAR:3RG
41GF Score
3R Games SpolkaAkcyjna WAR:3RG
ROC (Joel Greenblatt) % is just one metric. See GF Score™, valuation, warning signs, and more.
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3R Games SpolkaAkcyjna 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)
=(1.189 + 2.498 + 0.0039999999999996) - (0.635 + 0 + 0.138)
=2.918

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0.74 + 0.019 + 0.013) - (0.378 + 0 + 0.33)
=0.064

When net working capital is negative, 0 is used.

So ROC (Joel Greenblatt) % of 3R Games SpolkaAkcyjna 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 )
=4.012/( ( (0 + max(2.918, 0)) + (0 + max(0.064, 0)) )/ 2 )
=4.012/( ( 2.918 + 0.064 )/ 2 )
=4.012/1.491
=269.08 %

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 269.08% mean?
3R Games SpolkaAkcyjna (WAR:3RG) has a ROC (Joel Greenblatt) % of 269.08% 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 3R Games SpolkaAkcyjna and its competitors. According to the industry distribution chart, 3R Games SpolkaAkcyjna ranks #30 out of 1125 companies in the Retail - Cyclical industry, placing it in the top 2.7%.
Is 3R Games SpolkaAkcyjna's ROC (Joel Greenblatt) % too high?
3R Games SpolkaAkcyjna's current ROC (Joel Greenblatt) % is 269.08%. The Retail - Cyclical industry median ROC (Joel Greenblatt) % is 11.57. 3R Games SpolkaAkcyjna's value of 269.08% is 2225.7% above this industry median. Based on the distribution chart, 3R Games SpolkaAkcyjna ranks #30 out of 1125 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, 3R Games SpolkaAkcyjna has a GF Score™ of 41/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 3R Games SpolkaAkcyjna's ROC (Joel Greenblatt) % compare to AMZN and BABA?
According to the Retail - Cyclical industry distribution chart, 3R Games SpolkaAkcyjna ranks #30 out of 1125 companies for ROC (Joel Greenblatt) %. This places 3R Games SpolkaAkcyjna in the top 3% of its industry — outperforming the majority of peers. The industry median ROC (Joel Greenblatt) % is 11.57. 3R Games SpolkaAkcyjna's value of 269.08% is 2225.7% above this benchmark. 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 Retail - Cyclical company?
The median ROC (Joel Greenblatt) % among Retail - Cyclical companies is 11.57, based on 1,125 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. 3R Games SpolkaAkcyjna's current ROC (Joel Greenblatt) % of 269.08% is 2225.7% 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 3R Games SpolkaAkcyjna and its competitors. For the Retail - Cyclical industry, the median ROC (Joel Greenblatt) % is 11.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 3R Games SpolkaAkcyjna's current ROC (Joel Greenblatt) % is 269.08%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 3R Games SpolkaAkcyjna stock overvalued right now?
Based on GuruFocus' analysis, 3R Games SpolkaAkcyjna (WAR:3RG) is currently considered Modestly Undervalued. The stock's GF Value™ is zł0.94, compared to a current price of zł0.73 — trading 21.9% below its estimated fair value. The current ROC (Joel Greenblatt) % is 269.08% and 2225.7% above the Retail - Cyclical industry median of 11.57. 3R Games SpolkaAkcyjna's overall GF Score™ is 41/100 with 3 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 3R Games SpolkaAkcyjna (WAR:3RG), the current ROC (Joel Greenblatt) % is 269.08% 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 3R Games SpolkaAkcyjna (WAR:3RG) Overvalued in 2026?

Based on GuruFocus' analysis, 3R Games SpolkaAkcyjna stock appears to be undervalued. The current stock price of zł0.73 is trading 21.9% below its estimated GF Value™ of zł0.94. GuruFocus considers 3R Games SpolkaAkcyjna to be Modestly Undervalued.

Key valuation signals for WAR:3RG:

  • ROC (Joel Greenblatt) %: 269.08%
  • GF Value™: zł0.94 vs. price of zł0.73 (21.9% below fair value)
  • GF Score™: 41/100 with 3 warning signs
  • Industry Position: 2225.7% above the Retail - Cyclical median (#30 of 1125)

No single metric tells the full story. See the WAR:3RG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


3R Games SpolkaAkcyjna Business Description

Address Inflancka 4B, Gdynia, POL, 00-189
3R Games SpolkaAkcyjna formerly HubStyle SA is an e-commerce development company. The company creates web-based tools for Internet users and entrepreneurs as well as develops and operates its own sites. It also operates a price comparison website.
41GF Score

Get the complete analysis for WAR:3RG

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

zł0.73
Price
zł0.94
GF Value