ACNDF (CapitaLand India Trust) ROC %: 3.17% (As of Dec. 2025)


ACNDF CapitaLand India Trust ACNDF
65 GF Score
Price $0.83
GF Value $0.96
Valuation Modestly Undervalued
! 8 Warning Signs
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What is CapitaLand India Trust ROC %?

CapitaLand India Trust ACNDF +5.38% 65 ROC % is 3.17% as of Dec. 2025. GuruFocus rates ACNDF with a GF Score™ of 65/100 and a GF Value™ of $0.96 (Modestly Undervalued). The stock has 8 warning signs investors should review.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. CapitaLand India Trust's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 3.17%.

As of today (2026-06-25), CapitaLand India Trust's WACC % is 7.28%. CapitaLand India Trust's ROC % is 3.09% (calculated using TTM income statement data). CapitaLand India Trust earns returns that do not match up to its cost of capital. It will destroy value as it grows.


CapitaLand India Trust  (OTCPK:ACNDF) ROC % Explanation

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. The reason book values of debt and equity are used is because the book values are the capital the company received when issuing the debt or receiving the equity investments.

There are four key components to this definition. The first is the use of operating income or EBIT rather than net income in the numerator. The second is the tax adjustment to this operating income or EBIT, computed as a hypothetical tax based on an effective or marginal tax rate. The third is the use of book values for invested capital, rather than market values. The final is the timing difference; the capital invested is from the end of the prior year whereas the operating income or EBIT is the current year's number.

Why is ROC % important?

Because it costs money to raise capital. A firm that generates higher returns on investment than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.

As of today, CapitaLand India Trust's WACC % is 7.28%. CapitaLand India Trust's ROC % is 3.09% (calculated using TTM income statement data). CapitaLand India Trust earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Be Aware

Like ROE % and ROA %, ROC % is calculated with only 12 months of data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.


CapitaLand India Trust ROC % Related Terms


CapitaLand India Trust ROC % Historical Data

* Premium members only.

The historical data trend for CapitaLand India Trust's ROC % 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.

CapitaLand India Trust ROC % Chart

CapitaLand India Trust Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.31 2.85 2.74 4.06 3.18

CapitaLand India Trust Semi-Annual Data
Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
ROC % 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 2.81 2.76 3.89 1.80 3.17
ACNDF
65GF Score
CapitaLand India Trust ACNDF
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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CapitaLand India Trust ROC % Calculation

CapitaLand India Trust's annualized Return on Capital (ROC %) for the fiscal year that ended in Dec. 2025 is calculated as:

ROC % (A: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2024 ) + Invested Capital (A: Dec. 2025 ))/ count )
=147.972 * ( 1 - 25.89% )/( (3446.544 + 3442.178)/ 2 )
=109.6620492/3444.361
=3.18 %

where

Invested Capital(A: Dec. 2024 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=3318.349 - 139.335 - ( 99.687 - max(0, 614.581 - 347.051+99.687))
=3446.544

Invested Capital(A: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=3610.613 - 80.972 - ( 110.118 - max(0, 773.532 - 860.995+110.118))
=3442.178

CapitaLand India Trust's annualized Return on Capital (ROC %) for the quarter that ended in Dec. 2025 is calculated as:

ROC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=145.768 * ( 1 - 23.45% )/( (3608.202 + 3442.178)/ 2 )
=111.585404/3525.19
=3.17 %

where

Invested Capital(Q: Jun. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=3499.382 - 94.101 - ( 100.212 - max(0, 591.534 - 388.613+100.212))
=3608.202

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=3610.613 - 80.972 - ( 110.118 - max(0, 773.532 - 860.995+110.118))
=3442.178

Note: The Operating Income data used here is two times the semi-annual (Dec. 2025) data. The tax rate is limited to between 0% and 100%.

* 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.

Frequently Asked Questions Learn more about ROC % →
What does a ROC % of 3.17% mean?
CapitaLand India Trust (ACNDF) has a ROC % of 3.17% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on CapitaLand India Trust and its competitors.
Is CapitaLand India Trust's ROC % too high?
CapitaLand India Trust's current ROC % is 3.17%. The Real Estate industry median ROC % is 2.19. CapitaLand India Trust's value of 3.17% is 44.7% above this industry median. Overall, CapitaLand India Trust has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CapitaLand India Trust's ROC % compare to CBRE and BEKE?
CapitaLand India Trust's ROC % of 3.17% can be compared against companies in the Real Estate industry. The industry median ROC % is 2.19. CapitaLand India Trust's value of 3.17% is 44.7% 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 % for a Real Estate company?
The median ROC % among Real Estate companies is 2.19, based on 1,757 companies in the industry. Companies in the top quartile (top 25%) have a ROC % significantly above this median, while those in the bottom quartile fall well below. However, ROC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. CapitaLand India Trust's current ROC % of 3.17% is 44.7% 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 % mean?
A high ROC % can signal that a stock is expensive relative to its fundamentals. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on CapitaLand India Trust and its competitors. For the Real Estate industry, the median ROC % is 2.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CapitaLand India Trust's current ROC % is 3.17%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CapitaLand India Trust stock overvalued right now?
Based on GuruFocus' analysis, CapitaLand India Trust (ACNDF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.96, compared to a current price of $0.83 — trading 13.2% below its estimated fair value. The current ROC % is 3.17% and 44.7% above the Real Estate industry median of 2.19. CapitaLand India Trust's overall GF Score™ is 65/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROC % calculated?
ROC % is calculated from a company's financial statements. For CapitaLand India Trust (ACNDF), the current ROC % is 3.17% as of Dec. 2025. 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 CapitaLand India Trust (ACNDF) Overvalued in 2026?

Based on GuruFocus' analysis, CapitaLand India Trust stock appears to be undervalued. The current stock price of $0.83 is trading 13.2% below its estimated GF Value™ of $0.96. GuruFocus considers CapitaLand India Trust to be Modestly Undervalued.

Key valuation signals for ACNDF:

  • ROC %: 3.17%
  • GF Value™: $0.96 vs. price of $0.83 (13.2% below fair value)
  • GF Score™: 65/100 with 8 warning signs
  • Industry Position: 44.7% above the Real Estate median

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


CapitaLand India Trust Business Description

Other Exchanges CY6U:Singapore
Address 168 Robinson Road, No. 30-01, Capital Tower, Singapore, SGP, 068912
CapitaLand India Trust is a Singapore-listed property trust that is focused on owning income producing real estate used as business space in India and real estate related assets in relation to the foregoing. Its principal objective is to own income-producing real estate used as business space in India. The trust's portfolio includes IT business parks, industrial facilities, logistics park and data centre developments in India. The company's revenues are derived prominently from corporate tenants.
65GF Score

Get the complete analysis for ACNDF

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

$0.83
Price
$0.96
GF Value