AULSF (Austar Lifesciences) ROC %: 1.62% (As of Dec. 2025)


AULSF Austar Lifesciences Ltd AULSF
49 GF Score
Price $0.07
GF Value $0.10
! 6 Warning Signs
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What is Austar Lifesciences ROC %?

Austar Lifesciences AULSF 49 ROC % is 1.62% as of Dec. 2025. GuruFocus rates AULSF with a GF Score™ of 49/100 and a GF Value™ of $0.10. The stock has 6 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 %. Austar Lifesciences's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 1.62%.

As of today (2026-06-26), Austar Lifesciences's WACC % is 5.56%. Austar Lifesciences's ROC % is 1.79% (calculated using TTM income statement data). Austar Lifesciences earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Austar Lifesciences  (OTCPK:AULSF) 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, Austar Lifesciences's WACC % is 5.56%. Austar Lifesciences's ROC % is 1.79% (calculated using TTM income statement data). Austar Lifesciences 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.


Austar Lifesciences ROC % Related Terms


Austar Lifesciences ROC % Historical Data

* Premium members only.

The historical data trend for Austar Lifesciences'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.

Austar Lifesciences ROC % Chart

Austar Lifesciences Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.10 7.06 -0.61 1.70 1.80

Austar Lifesciences Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 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 -0.03 0.99 2.34 1.64 1.62
AULSF
49GF Score
Austar Lifesciences Ltd AULSF
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Austar Lifesciences ROC % Calculation

Austar Lifesciences'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 )
=4.787 * ( 1 - 31.68% )/( (182.407 + 181.66)/ 2 )
=3.2704784/182.0335
=1.80 %

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))
=286.186 - 80.731 - ( 23.048 - max(0, 163.265 - 213.133+23.048))
=182.407

Austar Lifesciences'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 )
=5.666 * ( 1 - 48% )/( (181.246 + 181.66)/ 2 )
=2.94632/181.453
=1.62 %

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))
=282.489 - 78.171 - ( 23.072 - max(0, 152.651 - 208.767+23.072))
=181.246

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 1.62% mean?
Austar Lifesciences (AULSF) has a ROC % of 1.62% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Austar Lifesciences and its competitors.
Is Austar Lifesciences' ROC % too high?
Austar Lifesciences' current ROC % is 1.62%. The Medical Devices & Instruments industry median ROC % is 1.26. Austar Lifesciences' value of 1.62% is 28.6% above this industry median. Overall, Austar Lifesciences has a GF Score™ of 49/100, reflecting its overall financial health beyond just this single metric.
How does Austar Lifesciences' ROC % compare to ABT and SYK?
Austar Lifesciences' ROC % of 1.62% can be compared against companies in the Medical Devices & Instruments industry. The industry median ROC % is 1.26. Austar Lifesciences' value of 1.62% is 28.6% 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 Medical Devices & Instruments company?
The median ROC % among Medical Devices & Instruments companies is 1.26, based on 847 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. Austar Lifesciences's current ROC % of 1.62% is 28.6% 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 Austar Lifesciences and its competitors. For the Medical Devices & Instruments industry, the median ROC % is 1.26 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Austar Lifesciences's current ROC % is 1.62%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Austar Lifesciences stock overvalued right now?
Austar Lifesciences (AULSF) has a current ROC % of 1.62%. The stock's GF Value™ is $0.10, compared to a current price of $0.07 — trading 30% below its estimated fair value. The current ROC % is 1.62% and 28.6% above the Medical Devices & Instruments industry median of 1.26. Austar Lifesciences' overall GF Score™ is 49/100 with 6 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 Austar Lifesciences (AULSF), the current ROC % is 1.62% 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 Austar Lifesciences (AULSF) Overvalued in 2026?

Based on GuruFocus' analysis, Austar Lifesciences stock appears to be undervalued. The current stock price of $0.07 is trading 30% below its estimated GF Value™ of $0.10.

Key valuation signals for AULSF:

  • ROC %: 1.62%
  • GF Value™: $0.10 vs. price of $0.07 (30% below fair value)
  • GF Score™: 49/100 with 6 warning signs
  • Industry Position: 28.6% above the Medical Devices & Instruments median

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


Austar Lifesciences Business Description

Other Exchanges 06118:Hong Kong
Address No.1018 Changning Road, Rooms 2010-2013, 20th Floor, Changning District, Shanghai, CHN
Austar Lifesciences Ltd is an investment holding company, and its subsidiaries are principally engaged in providing integrated engineering solutions to pharmaceutical manufacturers and research institutes, as well as manufacturing and distribution of pharmaceutical equipment and consumables in the PRC. Its products include Clean Utility Equipment & Chemical Pharmaceutical Preparation System and others. It has three business segment groups: Integrated Process and Packaging Equipment & Systems (IPS), which generates maximum revenue and combines the original business segments of Liquid and Bioprocess System and Powder and Solid System; Consulting, Digitalization, and Construction; and Life Science Equipment and Consumables. The Group generates maximum revenue from Mainland China.
49GF Score

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

$0.07
Price
$0.10
GF Value