ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Index Living Mall PCL's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 7.74%.
As of today (2026-06-26), Index Living Mall PCL's WACC % is 7.31%. Index Living Mall PCL's ROC % is 7.74% (calculated using TTM income statement data).
Index Living Mall PCL 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.
Index Living Mall PCL (BKK:ILM) 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, Index Living Mall PCL's WACC % is 7.31%. Index Living Mall PCL's ROC % is 7.74% (calculated using TTM income statement data).
Index Living Mall PCL 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.
* 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.
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.
Index Living Mall PCL (BKK:ILM) has a ROC % of 7.74% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Index Living Mall PCL and its competitors.
Is Index Living Mall PCL's ROC % too high?
Index Living Mall PCL's current ROC % is 7.74%. The Furnishings, Fixtures & Appliances industry median ROC % is 3.58. Index Living Mall PCL's value of 7.74% is 116.2% above this industry median. Overall, Index Living Mall PCL has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Index Living Mall PCL's ROC % compare to SN and SGI?
Index Living Mall PCL's ROC % of 7.74% can be compared against companies in the Furnishings, Fixtures & Appliances industry. The industry median ROC % is 3.58. Index Living Mall PCL's value of 7.74% is 116.2% 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 Furnishings, Fixtures & Appliances company?
The median ROC % among Furnishings, Fixtures & Appliances companies is 3.58, based on 431 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. Index Living Mall PCL's current ROC % of 7.74% is 116.2% 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 Index Living Mall PCL and its competitors. For the Furnishings, Fixtures & Appliances industry, the median ROC % is 3.58 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Index Living Mall PCL's current ROC % is 7.74%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Index Living Mall PCL stock overvalued right now?
Based on GuruFocus' analysis, Index Living Mall PCL (BKK:ILM) is currently considered Modestly Undervalued. The stock's GF Value™ is ฿16.97, compared to a current price of ฿12.40 — trading 26.9% below its estimated fair value. The current ROC % is 7.74% and 116.2% above the Furnishings, Fixtures & Appliances industry median of 3.58. Index Living Mall PCL's overall GF Score™ is 81/100 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 Index Living Mall PCL (BKK:ILM), the current ROC % is 7.74% 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 Index Living Mall PCL (BKK:ILM) Overvalued in 2026?
Based on GuruFocus' analysis, Index Living Mall PCL stock appears to be undervalued.
The current stock price of ฿12.40 is trading 26.9% below its estimated GF Value™ of ฿16.97.
GuruFocus considers Index Living Mall PCL to be Modestly Undervalued.
Key valuation signals for BKK:ILM:
ROC %: 7.74%
GF Value™: ฿16.97 vs. price of ฿12.40 (26.9% below fair value)
Industry Position: 116.2% above the Furnishings, Fixtures & Appliances median
No single metric tells the full story. See the BKK:ILM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Index Living Mall PCL is engaged in retailing and wholesaling furniture, electronic and home decorative products, and the rental and services area. The company's subsidiaries are manufacturing, import and exporting and distributor furniture, home appliance, rental area, warehouse rental and franchise. Its segments include Retail of furniture, Manufacturing of furniture, Rental area and service, and Others with the majority of the revenue deriving from Retail of furniture segment.
81GF Score
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