AQIA (Aquiva Group) ROC %: -115.47% (As of Sep. 2008)


What is Aquiva Group ROC %?

Aquiva Group AQIA +36.41% ROC % is -115.47% as of Sep. 2008.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Aquiva Group's annualized return on capital (ROC %) for the quarter that ended in Sep. 2008 was -115.47%.

As of today (2026-06-25), Aquiva Group's WACC % is 0.00%. Aquiva Group's ROC % is 0.00% (calculated using TTM income statement data). Aquiva Group earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Aquiva Group  (OTCPK:AQIA) 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, Aquiva Group's WACC % is 0.00%. Aquiva Group's ROC % is 0.00% (calculated using TTM income statement data). Aquiva Group 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.

Aquiva Group ROC % Related Terms

Aquiva Group ROC % Historical Data

* Premium members only.

The historical data trend for Aquiva Group'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.

Aquiva Group ROC % Chart

Aquiva Group Annual Data
Trend Mar06 Mar07 Mar08
ROC %
0.00 0.00 -1.14

Aquiva Group Quarterly Data
Mar06 Jun06 Sep06 Dec06 Mar07 Jun07 Sep07 Dec07 Mar08 Jun08 Sep08
ROC % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 0.00 -11.16 6.10 -60.02 -115.47

Aquiva Group ROC % Calculation

Aquiva Group's annualized Return on Capital (ROC %) for the fiscal year that ended in Mar. 2008 is calculated as:

ROC % (A: Mar. 2008 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Mar. 2007 ) + Invested Capital (A: Mar. 2008 ))/ count )
=-0.136 * ( 1 - 0% )/( (0 + 11.957)/ 1 )
=-0.136/11.957
=-1.14 %

where

Invested Capital(A: Mar. 2007 )
=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))
=0.002 - 0.001 - ( 0.002 - max(0, 0.001 - 0.002+0.002))
=0

Invested Capital(A: Mar. 2008 )
=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))
=8.044 - 0 - ( 0.531 - max(0, 4.45 - 0.537+0.531))
=11.957

Aquiva Group's annualized Return on Capital (ROC %) for the quarter that ended in Sep. 2008 is calculated as:

ROC % (Q: Sep. 2008 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2008 ) + Invested Capital (Q: Sep. 2008 ))/ count )
=-9.28 * ( 1 - 0% )/( (7.931 + 8.142)/ 2 )
=-9.28/8.0365
=-115.47 %

where

Invested Capital(Q: Jun. 2008 )
=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))
=7.956 - 0 - ( 0.025 - max(0, 0 - 0.03+0.025))
=7.931

Invested Capital(Q: Sep. 2008 )
=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))
=8.166 - 0 - ( 0.024 - max(0, 0 - 0.027+0.024))
=8.142

Note: The Operating Income data used here is four times the quarterly (Sep. 2008) 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 -115.47% mean?
Aquiva Group (AQIA) has a ROC % of -115.47% as of Sep. 2008. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Aquiva Group and its competitors.
Is Aquiva Group's ROC % too high?
Aquiva Group's current ROC % is -115.47%.
How does Aquiva Group's ROC % compare to LOGQ and MUSS?
Aquiva Group's ROC % of -115.47% can be compared against companies in the Software industry. The industry median ROC % is 3.11. 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 Software company?
The median ROC % among Software companies is 3.11, based on 2,828 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. 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 Aquiva Group and its competitors. For the Software industry, the median ROC % is 3.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Aquiva Group's current ROC % is -115.47%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aquiva Group stock overvalued right now?
Aquiva Group (AQIA) has a current ROC % of -115.47%. The current ROC % is -115.47%. 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 Aquiva Group (AQIA), the current ROC % is -115.47% as of Sep. 2008. 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.

Aquiva Group Business Description

Address No. 3 Bethesda Metro Center, Suite 700, Bethesda, MD, USA, 20814
Aquiva Group Inc is focused on commercializing materials science technologies in both existing and emerging markets. It has licensed a novel HiPNATM (Hydrogel with InterPenetrating Network Anchor) technology, branded as AquiFormTM, which is a versatile material with key properties, making it an attractive platform for various applications. These applications include transdermal patches that release active ingredients for skin care, nutraceuticals, and other healthcare and cosmetics markets. The company operates across three segments: Consumer Health, Wellness, & Cosmetics; Medical Device; and Therapeutics & Transdermal Drug-Delivery Systems (TDS). Additionally, it is building on an established partnership network and capabilities in contract development to expand its services to new areas.