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Przedsiebiorstwo Handlowe BestWAR:BST +0.29%76 ROC (Joel Greenblatt) % is 376.56% as of Mar. 2026, which is 6% above its 10-year median of 354.27. GuruFocus rates WAR:BST with a GF Score™ of 76/100 and a GF Value™ of zł33.93 (Fairly Valued). The stock has 12 warning signs investors should review. Among 414 Credit Services companies, Przedsiebiorstwo Handlowe Best ranks better than 67.39% 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. Przedsiebiorstwo Handlowe Best's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 376.56%.
The historical rank and industry rank for Przedsiebiorstwo Handlowe Best's ROC (Joel Greenblatt) % or its related term are showing as below:
WAR:BST'
s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: 172.66 Med: 354.27 Max: 631.49
Current: 218.61
During the past 13 years, Przedsiebiorstwo Handlowe Best's highest ROC (Joel Greenblatt) % was 631.49%. The lowest was 172.66%. And the median was 354.27%.
WAR:BST's ROC (Joel Greenblatt) % is ranked better than 67.39% of 414
companies
in the Credit Services industry
Industry Median: 38.59
vs WAR:BST: 218.61
Przedsiebiorstwo Handlowe Best (WAR:BST) 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.
* 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.
Przedsiebiorstwo Handlowe Best ROC (Joel Greenblatt) % Chart
WAR:BST vs V, MA, AXP: ROC (Joel Greenblatt) % Comparison
For the Credit Services subindustry, Przedsiebiorstwo Handlowe Best'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.
Przedsiebiorstwo Handlowe Best ROC (Joel Greenblatt) % vs Credit Services Industry
For the Credit Services industry and Financial Services sector, Przedsiebiorstwo Handlowe Best's ROC (Joel Greenblatt) % distribution charts can be found below:
* The bar in red indicates where Przedsiebiorstwo Handlowe Best's ROC (Joel Greenblatt) % falls into.
Przedsiebiorstwo Handlowe Best 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 376.56% mean?
Przedsiebiorstwo Handlowe Best (WAR:BST) has a ROC (Joel Greenblatt) % of 376.56% 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 Przedsiebiorstwo Handlowe Best and its competitors. This is near median its historical median of 354.27. Over the past decade, Przedsiebiorstwo Handlowe Best's ROC (Joel Greenblatt) % has ranged from 172.66 to 631.49. According to the industry distribution chart, Przedsiebiorstwo Handlowe Best ranks #135 out of 414 companies in the Credit Services industry, placing it in the top 32.6%.
Is Przedsiebiorstwo Handlowe Best's ROC (Joel Greenblatt) % too high?
Przedsiebiorstwo Handlowe Best's current ROC (Joel Greenblatt) % of 376.56% is near median its 10-year median of 354.27. Over the past 10 years, this metric has ranged from a low of 172.66 to a high of 631.49. The Credit Services industry median ROC (Joel Greenblatt) % is 38.59. Przedsiebiorstwo Handlowe Best's value of 376.56% is 875.8% above this industry median. Based on the distribution chart, Przedsiebiorstwo Handlowe Best ranks #135 out of 414 companies in the Credit Services industry, which is above the industry midpoint. Overall, Przedsiebiorstwo Handlowe Best has a GF Score™ of 76/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Przedsiebiorstwo Handlowe Best's ROC (Joel Greenblatt) % compare to V and MA?
According to the Credit Services industry distribution chart, Przedsiebiorstwo Handlowe Best ranks #135 out of 414 companies for ROC (Joel Greenblatt) %. This puts Przedsiebiorstwo Handlowe Best in the upper half of its industry. The industry median ROC (Joel Greenblatt) % is 38.59. Przedsiebiorstwo Handlowe Best's value of 376.56% is 875.8% above this benchmark. Historically, Przedsiebiorstwo Handlowe Best's own ROC (Joel Greenblatt) % has ranged from 172.66 to 631.49 over the past decade. While the company's 10-year median is 354.27 vs. the industry median of 38.59, Przedsiebiorstwo Handlowe Best 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 Credit Services company?
The median ROC (Joel Greenblatt) % among Credit Services companies is 38.59, based on 414 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. Przedsiebiorstwo Handlowe Best's current ROC (Joel Greenblatt) % of 376.56% is 875.8% 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 Przedsiebiorstwo Handlowe Best and its competitors. For the Credit Services industry, the median ROC (Joel Greenblatt) % is 38.59 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Przedsiebiorstwo Handlowe Best's current ROC (Joel Greenblatt) % is 376.56%, which is near median its own 10-year median of 354.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Przedsiebiorstwo Handlowe Best stock overvalued right now?
Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best (WAR:BST) is currently considered Fairly Valued. The stock's GF Value™ is zł33.93, compared to a current price of zł35.00 — trading 3.2% above its estimated fair value. The current ROC (Joel Greenblatt) % is 376.56%, which is near median its 10-year median of 354.27 and 875.8% above the Credit Services industry median of 38.59. Przedsiebiorstwo Handlowe Best's overall GF Score™ is 76/100 with 12 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 Przedsiebiorstwo Handlowe Best (WAR:BST), the current ROC (Joel Greenblatt) % is 376.56% 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 Przedsiebiorstwo Handlowe Best (WAR:BST) Overvalued in 2026?
Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best stock appears to be overvalued.
The current stock price of zł35.00 is trading 3.2% above its estimated GF Value™ of zł33.93.
GuruFocus considers Przedsiebiorstwo Handlowe Best to be Fairly Valued.
Key valuation signals for WAR:BST:
ROC (Joel Greenblatt) %: 376.56% (near median its 10-year median of 354.27)
GF Value™: zł33.93 vs. price of zł35.00 (3.2% above fair value)
Industry Position: 875.8% above the Credit Services median (#135 of 414)
No single metric tells the full story. See the WAR:BST stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Przedsiebiorstwo Handlowe Best Business Description
Przedsiebiorstwo Handlowe Best SA is a Poland based company engaged in the business of debt collection. It provides debt collection services for third parties, including banks, borrowing companies, telecommunication operators, power companies, and other mass service providers.
76GF Score
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