Spinaroo Commercial (BOM:544392) ROC %: 2.01% (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BOM:544392 Spinaroo Commercial Ltd BOM:544392
14 GF Score
Price ₹50.76
! 7 Warning Signs
View Full Analysis

What is Spinaroo Commercial ROC %?

Spinaroo Commercial BOM:544392 +5.57% 14 ROC % is 2.01% as of Mar. 2026. GuruFocus rates BOM:544392 with a GF Score™ of 14/100. The stock has 7 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 %. Spinaroo Commercial's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 2.01%.

As of today (2026-08-15), Spinaroo Commercial's WACC % is 11.70%. Spinaroo Commercial's ROC % is 3.89% (calculated using TTM income statement data). Spinaroo Commercial earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Spinaroo Commercial  (BOM:544392) 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, Spinaroo Commercial's WACC % is 11.70%. Spinaroo Commercial's ROC % is 3.89% (calculated using TTM income statement data). Spinaroo Commercial 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.


Spinaroo Commercial ROC % Related Terms


Spinaroo Commercial ROC % Historical Data

* Premium members only.

The historical data trend for Spinaroo Commercial'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.

Spinaroo Commercial ROC % Chart

Spinaroo Commercial Annual Data
Trend Mar22 Mar23 Mar24 Mar25 Mar26
ROC %
6.70 12.17 12.53 13.38 4.41

Spinaroo Commercial Semi-Annual Data
Mar22 Mar23 Mar24 Sep24 Mar25 Sep25 Mar26
ROC % Get a 7-Day Free Trial 0.00 12.40 14.11 5.56 2.01
BOM:544392
14GF Score
Spinaroo Commercial Ltd BOM:544392
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Spinaroo Commercial ROC % Calculation

Spinaroo Commercial's annualized Return on Capital (ROC %) for the fiscal year that ended in Mar. 2026 is calculated as:

ROC % (A: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Mar. 2025 ) + Invested Capital (A: Mar. 2026 ))/ count )
=12.032 * ( 1 - 28.87% )/( (152.758 + 235.049)/ 2 )
=8.5583616/193.9035
=4.41 %

where

Spinaroo Commercial'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: Sep. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=8.264 * ( 1 - 41.48% )/( (245.605 + 235.049)/ 2 )
=4.8360928/240.327
=2.01 %

where

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.

Frequently Asked Questions Learn more about ROC % →
What does a ROC % of 2.01% mean?
Spinaroo Commercial (BOM:544392) has a ROC % of 2.01% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Spinaroo Commercial and its competitors.
Is Spinaroo Commercial's ROC % too high?
Spinaroo Commercial's current ROC % is 2.01%. The Packaging & Containers industry median ROC % is 4.37. Spinaroo Commercial's value of 2.01% is 54% below this industry median. Overall, Spinaroo Commercial has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Spinaroo Commercial's ROC % compare to SW and PKG?
Spinaroo Commercial's ROC % of 2.01% can be compared against companies in the Packaging & Containers industry. The industry median ROC % is 4.37. Spinaroo Commercial's value of 2.01% is 54% below 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 Packaging & Containers company?
The median ROC % among Packaging & Containers companies is 4.37, based on 405 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. Spinaroo Commercial's current ROC % of 2.01% is 54% below 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 Spinaroo Commercial and its competitors. For the Packaging & Containers industry, the median ROC % is 4.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Spinaroo Commercial's current ROC % is 2.01%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Spinaroo Commercial stock overvalued right now?
Spinaroo Commercial (BOM:544392) has a current ROC % of 2.01%. The current ROC % is 2.01% and 54% below the Packaging & Containers industry median of 4.37. Spinaroo Commercial's overall GF Score™ is 14/100 with 7 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 Spinaroo Commercial (BOM:544392), the current ROC % is 2.01% 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.

Spinaroo Commercial Business Description

Address Gate-1, Right Lane-6, Jalan Industrial Complex, P.O. Jangalpur, Begri Gram Panchayat, Howrah, Kolkata, WB, IND, 711 411
Spinaroo Commercial Ltd is engaged in manufacturing of Aluminium Home Foil, Paper Cups, Paper Plates, Paper Bowls, Semi Processed Material for Paper Cups viz. paper coating, printing, blanking etc. The company also deal in wide range of Paper Cup related Machinery like High-Speed Paper Cup Making Machine, Flexo Printing Machine, Automatic Roll Die Cutting Machine etc. with full end to end support. The company's products are BOBBIN, PAPER CUP BLANKS, LAMINATED LID, COATED PAPER, PAPER CUPS, PAPER PLATE BLANKS, ALUMINIUM FOIL CONTAINER, ALUMINIUM HOME FOIL, etc.
14GF Score

Get the complete analysis for BOM:544392

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

₹50.76
Price