Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) ROC %: 14.46% (As of Mar. 2026)

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BSP:VTRU3 Vitru Brasil Empreendimentos Participacoes e Comercio SA BSP:VTRU3
14 GF Score
Price R$12.60
! 3 Warning Signs
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What is Vitru Brasil Empreendimentos Participacoes e Comercio ROC %?

Vitru Brasil Empreendimentos Participacoes e Comercio BSP:VTRU3 -1.87% 14 ROC % is 14.46% as of Mar. 2026. GuruFocus rates BSP:VTRU3 with a GF Score™ of 14/100. The stock has 3 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 %. Vitru Brasil Empreendimentos Participacoes e Comercio's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 14.46%.

As of today (2026-07-17), Vitru Brasil Empreendimentos Participacoes e Comercio's WACC % is 13.21%. Vitru Brasil Empreendimentos Participacoes e Comercio's ROC % is 15.89% (calculated using TTM income statement data). Vitru Brasil Empreendimentos Participacoes e Comercio 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.


Vitru Brasil Empreendimentos Participacoes e Comercio  (BSP:VTRU3) 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, Vitru Brasil Empreendimentos Participacoes e Comercio's WACC % is 13.21%. Vitru Brasil Empreendimentos Participacoes e Comercio's ROC % is 15.89% (calculated using TTM income statement data). Vitru Brasil Empreendimentos Participacoes e Comercio 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.


Vitru Brasil Empreendimentos Participacoes e Comercio ROC % Related Terms


Vitru Brasil Empreendimentos Participacoes e Comercio ROC % Historical Data

* Premium members only.

The historical data trend for Vitru Brasil Empreendimentos Participacoes e Comercio'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.

Vitru Brasil Empreendimentos Participacoes e Comercio ROC % Chart

Vitru Brasil Empreendimentos Participacoes e Comercio Annual Data
Trend Dec23 Dec24 Dec25
ROC %
9.80 12.08 15.66

Vitru Brasil Empreendimentos Participacoes e Comercio Quarterly Data
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 12.56 19.80 15.28 14.86 14.46
BSP:VTRU3
14GF Score
Vitru Brasil Empreendimentos Participacoes e Comercio SA BSP:VTRU3
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Vitru Brasil Empreendimentos Participacoes e Comercio ROC % Calculation

Vitru Brasil Empreendimentos Participacoes e Comercio'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 )
=815.205 * ( 1 - 0% )/( (5157.005 + 5252.106)/ 2 )
=815.205/5204.5555
=15.66 %

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))
=5825.334 - 217.803 - ( 450.526 - max(0, 355.339 - 812.562+450.526))
=5157.005

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))
=6093.744 - 217.373 - ( 745.444 - max(0, 506.586 - 1130.851+745.444))
=5252.106

Vitru Brasil Empreendimentos Participacoes e Comercio'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 )
=815.408 * ( 1 - 0% )/( (5252.106 + 6023.498)/ 2 )
=815.408/5637.802
=14.46 %

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))
=6093.744 - 217.373 - ( 745.444 - max(0, 506.586 - 1130.851+745.444))
=5252.106

Invested Capital(Q: Mar. 2026 )
=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))
=6940.209 - 170.608 - ( 989.596 - max(0, 660.877 - 1406.98+989.596))
=6023.498

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 14.46% mean?
Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) has a ROC % of 14.46% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Vitru Brasil Empreendimentos Participacoes e Comercio and its competitors.
Is Vitru Brasil Empreendimentos Participacoes e Comercio's ROC % too high?
Vitru Brasil Empreendimentos Participacoes e Comercio's current ROC % is 14.46%. The Education industry median ROC % is 5.04. Vitru Brasil Empreendimentos Participacoes e Comercio's value of 14.46% is 186.9% above this industry median. Overall, Vitru Brasil Empreendimentos Participacoes e Comercio has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Vitru Brasil Empreendimentos Participacoes e Comercio's ROC % compare to EDU and TAL?
Vitru Brasil Empreendimentos Participacoes e Comercio's ROC % of 14.46% can be compared against companies in the Education industry. The industry median ROC % is 5.04. Vitru Brasil Empreendimentos Participacoes e Comercio's value of 14.46% is 186.9% 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 an Education company?
The median ROC % among Education companies is 5.04, based on 259 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. Vitru Brasil Empreendimentos Participacoes e Comercio's current ROC % of 14.46% is 186.9% 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 Vitru Brasil Empreendimentos Participacoes e Comercio and its competitors. For the Education industry, the median ROC % is 5.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Vitru Brasil Empreendimentos Participacoes e Comercio's current ROC % is 14.46%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vitru Brasil Empreendimentos Participacoes e Comercio stock overvalued right now?
Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) has a current ROC % of 14.46%. The current ROC % is 14.46% and 186.9% above the Education industry median of 5.04. Vitru Brasil Empreendimentos Participacoes e Comercio's overall GF Score™ is 14/100 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 Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3), the current ROC % is 14.46% 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.

Vitru Brasil Empreendimentos Participacoes e Comercio Business Description

Address Rodovia Jose Carlos Daux, 5500, Torre Jurere A, Room 212, 2nd Floor, Saco Grande, Florianopolis, SC, BRA, 88032-005
Vitru Brasil Empreendimentos Participacoes e Comercio SA invests in educational service providers and provides distance learning continuing education services through its subsidiaries. The group provides educational services in Brazil, mainly undergraduate and continuing education courses, offered in person at its campuses located throughout Brazil. Its operating segments are: Distance Learning Undergraduate Courses, In-person undergraduate programs, and Continuing education courses. Maximum revenue is generated from its Distance Learning business, which offers virtual learning opportunities in education, business administration, accounting, physical education, vocational training, engineering, and health-related courses.
14GF Score

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

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