ELRRF (Eloro Resources) ROC %: -8.42% (As of Dec. 2025)

What is Eloro Resources ROC %?

Eloro Resources ELRRF 37 ROC % is -8.42% as of Dec. 2025. GuruFocus rates ELRRF with a GF Score™ of 37/100.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Eloro Resources's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was -8.42%.

As of today (2026-06-26), Eloro Resources's WACC % is 19.34%. Eloro Resources's ROC % is -11.41% (calculated using TTM income statement data). Eloro Resources earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Eloro Resources (OTCPK:ELRRF) 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, Eloro Resources's WACC % is 19.34%. Eloro Resources's ROC % is -11.41% (calculated using TTM income statement data). Eloro Resources 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.

Eloro Resources ROC % Related Terms

Eloro Resources ROC % Historical Data

* Premium members only.

The historical data trend for Eloro Resources'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.

Eloro Resources ROC % Chart

Eloro Resources Annual Data

Trend

Mar16

Mar17

Mar18

Mar19

Mar20

Mar21

Mar22

Mar23

Mar24

Mar25

ROC %

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-65.83

-37.00

-19.20

-20.10

-5.84

Eloro Resources Quarterly Data
	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25
ROC %	Get a 7-Day Free Trial															-6.00	-7.04	-18.45	-12.33	-8.42

37GF Score

Eloro Resources Ltd ELRRF

ROC % is just one metric. See GF Score™, valuation, warning signs, and more.

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Eloro Resources ROC % Calculation

Eloro Resources's annualized Return on Capital (ROC %) for the fiscal year that ended in Mar. 2025 is calculated as:

	ROC % (A: Mar. 2025 )
=	NOPAT	/	Average Invested Capital
=	Operating Income * ( 1 - Tax Rate % )	/	( (Invested Capital (A: Mar. 2024 )	+	Invested Capital (A: Mar. 2025 ))	/ count )
=	-2.364 * ( 1 - 0% )	/	( (40.35	+	40.612)	/ 2 )
=	-2.364	/	40.481
=	-5.84 %

where

	Invested Capital		(A: Mar. 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	))
=	43.853	-	1.71	-	( 2.996	-	max(0, 1.743	-	3.536	+	2.996	))
=	40.35

	Invested Capital		(A: 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	))
=	41.42	-	0.882	-	( 0.435	-	max(0, 0.916	-	0.842	+	0.435	))
=	40.612

Eloro Resources's annualized Return on Capital (ROC %) for the quarter that ended in Dec. 2025 is calculated as:

	ROC % (Q: Dec. 2025 )
=	NOPAT	/	Average Invested Capital
=	Operating Income * ( 1 - Tax Rate % )	/	( (Invested Capital (Q: Sep. 2025 )	+	Invested Capital (Q: Dec. 2025 ))	/ count )
=	-3.916 * ( 1 - 0% )	/	( (45.734	+	47.335)	/ 2 )
=	-3.916	/	46.5345
=	-8.42 %

where

	Invested Capital		(Q: Sep. 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	))
=	56.111	-	1.225	-	( 9.553	-	max(0, 1.261	-	10.413	+	9.553	))
=	45.734

	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	))
=	57.057	-	1.463	-	( 9.131	-	max(0, 1.501	-	9.76	+	9.131	))
=	47.335

Note: The Operating Income data used here is four times the quarterly (Dec. 2025) data. The tax rate is limited to between 0% and 100%.

Frequently Asked Questions Learn more about ROC % →

What does a ROC % of -8.42% mean?

Eloro Resources (ELRRF) has a ROC % of -8.42% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Eloro Resources and its competitors.

Is Eloro Resources' ROC % too high?

Eloro Resources' current ROC % is -8.42%. Overall, Eloro Resources has a GF Score™ of 37/100, reflecting its overall financial health beyond just this single metric.

How does Eloro Resources' ROC % compare to NEM and AU?

Eloro Resources' ROC % of -8.42% can be compared against companies in the Metals & Mining industry. 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 Metals & Mining company?

A good ROC % depends on the Metals & Mining industry context. However, ROC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 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 Eloro Resources and its competitors. Eloro Resources's current ROC % is -8.42%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Eloro Resources stock overvalued right now?

Eloro Resources (ELRRF) has a current ROC % of -8.42%. The current ROC % is -8.42%. Eloro Resources' overall GF Score™ is 37/100. 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 Eloro Resources (ELRRF), the current ROC % is -8.42% as of Dec. 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.

Eloro Resources Business Description

Industry Basic Materials Metals & Mining

Comparable Companies TSXV:AUMB TSXV:CERT TSXV:RVG TSXV:PPP TSXV:GHRT TSXV:CBR TSXV:TECT TSXV:MFG TSXV:PALI TSXV:GAL SHSE:601899 NEM TSX:AEM TSX:ABX TSX:WPM AU TSX:FNV HKSE:02259 TSX:K JSE:GFI

Other Exchanges P2QM:Germany ELO:Canada

Address 20 Adelaide Street East, Suite 200, Toronto, ON, CAN, M5C 2T6

Website https://elororesources.com

Eloro Resources Ltd is an exploration and mine development company with a portfolio of gold-silver properties in Peru, a polymetallic property in Bolivia, and base metal properties in Quebec. The company has an option to acquire a ninety-nine percent interest in the Iska Iska Property located in southern Bolivia, and owns an eighty-two percent interest in the La Victoria Gold/Silver Project located in the North-Central Mineral Belt of Peru. It has one reportable segment, which is mineral exploration.

37GF Score

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