Best Holdings (DHA:BESTHLDNG) ROC %: 1.26% (As of Mar. 2025)


DHA:BESTHLDNG Best Holdings PLC DHA:BESTHLDNG
29 GF Score
Price BDT15.70
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What is Best Holdings ROC %?

Best Holdings DHA:BESTHLDNG -1.88% 29 ROC % is 1.26% as of Mar. 2025. GuruFocus rates DHA:BESTHLDNG with a GF Score™ of 29/100.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Best Holdings's annualized return on capital (ROC %) for the quarter that ended in Mar. 2025 was 1.26%.

As of today (2026-06-27), Best Holdings's WACC % is 0.00%. Best Holdings's ROC % is 0.00% (calculated using TTM income statement data). Best Holdings earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Best Holdings  (DHA:BESTHLDNG) 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, Best Holdings's WACC % is 0.00%. Best Holdings's ROC % is 0.00% (calculated using TTM income statement data). Best Holdings 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.


Best Holdings ROC % Related Terms


Best Holdings ROC % Historical Data

* Premium members only.

The historical data trend for Best Holdings'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.

Best Holdings ROC % Chart

Best Holdings Annual Data
Trend Jun23 Jun24
ROC %
1.53 1.86

Best Holdings Quarterly Data
Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25
ROC % Get a 7-Day Free Trial Premium Member Only 1.73 1.19 0.07 0.81 1.26
DHA:BESTHLDNG
29GF Score
Best Holdings PLC DHA:BESTHLDNG
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Best Holdings ROC % Calculation

Best Holdings's annualized Return on Capital (ROC %) for the fiscal year that ended in Jun. 2024 is calculated as:

ROC % (A: Jun. 2024 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Jun. 2023 ) + Invested Capital (A: Jun. 2024 ))/ count )
=1390.436 * ( 1 - 0% )/( (72438.028 + 76992.872)/ 2 )
=1390.436/74715.45
=1.86 %

where

Invested Capital(A: Jun. 2023 )
=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))
=73313.928 - 758.725 - ( 117.175 - max(0, 2088.188 - 7182.296+117.175))
=72438.028

Invested Capital(A: Jun. 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))
=79390.251 - 831.037 - ( 1566.342 - max(0, 1997.265 - 9506.846+1566.342))
=76992.872

Best Holdings's annualized Return on Capital (ROC %) for the quarter that ended in Mar. 2025 is calculated as:

ROC % (Q: Mar. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2024 ) + Invested Capital (Q: Mar. 2025 ))/ count )
=1203.528 * ( 1 - 17.98% )/( (77647.924 + 78684.399)/ 2 )
=987.1336656/78166.1615
=1.26 %

where

Invested Capital(Q: 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))
=80403.282 - 1384.466 - ( 1370.892 - max(0, 2941.642 - 9635.61+1370.892))
=77647.924

Invested Capital(Q: Mar. 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))
=80576.037 - 1024.823 - ( 866.815 - max(0, 2649.899 - 9233.205+866.815))
=78684.399

Note: The Operating Income data used here is four times the quarterly (Mar. 2025) 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 1.26% mean?
Best Holdings (DHA:BESTHLDNG) has a ROC % of 1.26% as of Mar. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Best Holdings and its competitors.
Is Best Holdings' ROC % too high?
Best Holdings' current ROC % is 1.26%. The Travel & Leisure industry median ROC % is 3.76. Best Holdings' value of 1.26% is 66.5% below this industry median. Overall, Best Holdings has a GF Score™ of 29/100, reflecting its overall financial health beyond just this single metric.
How does Best Holdings' ROC % compare to MAR and HLT?
Best Holdings' ROC % of 1.26% can be compared against companies in the Travel & Leisure industry. The industry median ROC % is 3.76. Best Holdings' value of 1.26% is 66.5% 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 Travel & Leisure company?
The median ROC % among Travel & Leisure companies is 3.76, based on 834 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. Best Holdings's current ROC % of 1.26% is 66.5% 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 Best Holdings and its competitors. For the Travel & Leisure industry, the median ROC % is 3.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Best Holdings's current ROC % is 1.26%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Best Holdings stock overvalued right now?
Best Holdings (DHA:BESTHLDNG) has a current ROC % of 1.26%. The current ROC % is 1.26% and 66.5% below the Travel & Leisure industry median of 3.76. Best Holdings' overall GF Score™ is 29/100. 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 Best Holdings (DHA:BESTHLDNG), the current ROC % is 1.26% as of Mar. 2025. 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.

Best Holdings Business Description

Address 49, Kazi Benzir Sarani Nikunja-2, Khilkhet, Dhaka, BGD, 1229
Best Holdings PLC is mainly engaged in the hospitality sector and also has business concerns in the agricultural sector. Its projects include Le Meridien Dhaka, Le Meridien service suite, Marriott, Dhamshur Economic zone, The Muslin, A Luxury Collection Resort, and others.
29GF Score

Get the complete analysis for DHA:BESTHLDNG

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

BDT15.70
Price