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ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Aayush Art & Bullion's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 26.56%.
As of today (2026-08-08), Aayush Art & Bullion's WACC % is 6.08%. Aayush Art & Bullion's ROC % is 14.28% (calculated using TTM income statement data).
Aayush Art & Bullion 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.
Aayush Art & Bullion (BOM:540718) 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, Aayush Art & Bullion's WACC % is 6.08%. Aayush Art & Bullion's ROC % is 14.28% (calculated using TTM income statement data).
Aayush Art & Bullion 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 two times the semi-annual (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.
Aayush Art & Bullion (BOM:540718) has a ROC % of 26.56% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Aayush Art & Bullion and its competitors.
Is Aayush Art & Bullion's ROC % too high?
Aayush Art & Bullion's current ROC % is 26.56%. The Retail - Cyclical industry median ROC % is 4.39. Aayush Art & Bullion's value of 26.56% is 505% above this industry median. Overall, Aayush Art & Bullion has a GF Score™ of 64/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Aayush Art & Bullion's ROC % compare to TPR?
Aayush Art & Bullion's ROC % of 26.56% can be compared against companies in the Retail - Cyclical industry. The industry median ROC % is 4.39. Aayush Art & Bullion's value of 26.56% is 505% 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 Retail - Cyclical company?
The median ROC % among Retail - Cyclical companies is 4.39, based on 1,120 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. Aayush Art & Bullion's current ROC % of 26.56% is 505% 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 Aayush Art & Bullion and its competitors. For the Retail - Cyclical industry, the median ROC % is 4.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Aayush Art & Bullion's current ROC % is 26.56%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aayush Art & Bullion stock overvalued right now?
Based on GuruFocus' analysis, Aayush Art & Bullion (BOM:540718) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹2,657.85, compared to a current price of ₹1,229.50 — trading 53.7% below its estimated fair value. The current ROC % is 26.56% and 505% above the Retail - Cyclical industry median of 4.39. Aayush Art & Bullion's overall GF Score™ is 64/100 with 3 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 Aayush Art & Bullion (BOM:540718), the current ROC % is 26.56% 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 Aayush Art & Bullion (BOM:540718) Overvalued in 2026?
Based on GuruFocus' analysis, Aayush Art & Bullion stock appears to be undervalued.
The current stock price of ₹1,229.50 is trading 53.7% below its estimated GF Value™ of ₹2,657.85.
GuruFocus considers Aayush Art & Bullion to be Significantly Undervalued.
Key valuation signals for BOM:540718:
ROC %: 26.56%
GF Value™: ₹2,657.85 vs. price of ₹1,229.50 (53.7% below fair value)
Industry Position: 505% above the Retail - Cyclical median
No single metric tells the full story. See the BOM:540718 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Aayush Art & Bullion Ltd is engaged in the business of manufacturing and trading of all types of gold, diamond and silver ornaments, jewellery. Additionally, it is involved in trading textile products, mainly fabrics, and supplies customized lace and embroidered work items, manufactured or processed through job work arrangements. The company operates mainly in India with its registered office in Delhi and services both domestic markets and potentially exports. Revenue is generated through the sale of jewelry products and textile-related goods.
64GF Score
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