Jiangsu Lintex Advanced Materials Co (BJSE:920106) ROC %: 18.71% (As of Mar. 2026)

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BJSE:920106 Jiangsu Lintex Advanced Materials Co Ltd BJSE:920106
50 GF Score
Price ¥36.20
! 2 Warning Signs
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What is Jiangsu Lintex Advanced Materials Co ROC %?

Jiangsu Lintex Advanced Materials Co BJSE:920106 50 ROC % is 18.71% as of Mar. 2026. GuruFocus rates BJSE:920106 with a GF Score™ of 50/100. The stock has 2 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 %. Jiangsu Lintex Advanced Materials Co's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 18.71%.

As of today (2026-08-17), Jiangsu Lintex Advanced Materials Co's WACC % is 10.65%. Jiangsu Lintex Advanced Materials Co's ROC % is 31.03% (calculated using TTM income statement data). Jiangsu Lintex Advanced Materials Co generates higher returns on investment than it costs the company to raise the capital needed for that investment. It 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.


Jiangsu Lintex Advanced Materials Co  (BJSE:920106) 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, Jiangsu Lintex Advanced Materials Co's WACC % is 10.65%. Jiangsu Lintex Advanced Materials Co's ROC % is 31.03% (calculated using TTM income statement data). Jiangsu Lintex Advanced Materials Co generates higher returns on investment than it costs the company to raise the capital needed for that investment. It 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.


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.


Jiangsu Lintex Advanced Materials Co ROC % Related Terms


Jiangsu Lintex Advanced Materials Co ROC % Historical Data

* Premium members only.

The historical data trend for Jiangsu Lintex Advanced Materials Co'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.

Jiangsu Lintex Advanced Materials Co ROC % Chart

Jiangsu Lintex Advanced Materials Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROC %
Get a 7-Day Free Trial 9.19 11.33 17.62 27.40 36.15

Jiangsu Lintex Advanced Materials Co Quarterly Data
Dec19 Dec20 Sep21 Dec21 Jun22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 38.11 39.97 34.18 33.81 18.71
BJSE:920106
50GF Score
Jiangsu Lintex Advanced Materials Co Ltd BJSE:920106
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Jiangsu Lintex Advanced Materials Co ROC % Calculation

Jiangsu Lintex Advanced Materials Co'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 )
=157.997 * ( 1 - 14.3% )/( (338.864 + 410.293)/ 2 )
=135.403429/374.5785
=36.15 %

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))
=561.512 - 89.497 - ( 133.151 - max(0, 111.726 - 373.384+133.151))
=338.864

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))
=719.18 - 98.738 - ( 210.149 - max(0, 105.072 - 482.952+210.149))
=410.293

Jiangsu Lintex Advanced Materials Co's annualized Return on Capital (ROC %) for the quarter that ended in Mar. 2026 is calculated as:

ROC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=94.092 * ( 1 - 16.2% )/( (410.293 + 432.764)/ 2 )
=78.849096/421.5285
=18.71 %

where

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))
=719.18 - 98.738 - ( 210.149 - max(0, 105.072 - 482.952+210.149))
=410.293

Note: The Operating Income data used here is four times the quarterly (Mar. 2026) 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 18.71% mean?
Jiangsu Lintex Advanced Materials Co (BJSE:920106) has a ROC % of 18.71% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Jiangsu Lintex Advanced Materials Co and its competitors.
Is Jiangsu Lintex Advanced Materials Co's ROC % too high?
Jiangsu Lintex Advanced Materials Co's current ROC % is 18.71%. The Vehicles & Parts industry median ROC % is 5.02. Jiangsu Lintex Advanced Materials Co's value of 18.71% is 272.7% above this industry median. Overall, Jiangsu Lintex Advanced Materials Co has a GF Score™ of 50/100, reflecting its overall financial health beyond just this single metric.
How does Jiangsu Lintex Advanced Materials Co's ROC % compare to ORLY and AZO?
Jiangsu Lintex Advanced Materials Co's ROC % of 18.71% can be compared against companies in the Vehicles & Parts industry. The industry median ROC % is 5.02. Jiangsu Lintex Advanced Materials Co's value of 18.71% is 272.7% 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 Vehicles & Parts company?
The median ROC % among Vehicles & Parts companies is 5.02, based on 1,307 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. Jiangsu Lintex Advanced Materials Co's current ROC % of 18.71% is 272.7% 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 Jiangsu Lintex Advanced Materials Co and its competitors. For the Vehicles & Parts industry, the median ROC % is 5.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Jiangsu Lintex Advanced Materials Co's current ROC % is 18.71%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jiangsu Lintex Advanced Materials Co stock overvalued right now?
Jiangsu Lintex Advanced Materials Co (BJSE:920106) has a current ROC % of 18.71%. The current ROC % is 18.71% and 272.7% above the Vehicles & Parts industry median of 5.02. Jiangsu Lintex Advanced Materials Co's overall GF Score™ is 50/100 with 2 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 Jiangsu Lintex Advanced Materials Co (BJSE:920106), the current ROC % is 18.71% 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.

Jiangsu Lintex Advanced Materials Co Business Description

Address No. 9 Qiyun Road, Suxitong Industrial Park, Jiangsu Province, Nantong, CHN, 226010
Jiangsu Lintex Advanced Materials Co Ltd is engaged in research and development, production and sales of friction plates for automobile automatic transmissions.
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