ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Bosideng International Holdings's annualized return on capital (ROC %) for the quarter that ended in Sep. 2025 was 19.26%.
As of today (2026-06-26), Bosideng International Holdings's WACC % is 9.00%. Bosideng International Holdings's ROC % is 30.59% (calculated using TTM income statement data).
Bosideng International Holdings 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.
Bosideng International Holdings (FRA:3BD) 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, Bosideng International Holdings's WACC % is 9.00%. Bosideng International Holdings's ROC % is 30.59% (calculated using TTM income statement data).
Bosideng International Holdings 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.
Bosideng International Holdings ROC % Related Terms
Bosideng International Holdings ROC % Historical Data
* 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 (Sep. 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.
Bosideng International Holdings (FRA:3BD) has a ROC % of 19.26% as of Sep. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Bosideng International Holdings and its competitors.
Is Bosideng International Holdings' ROC % too high?
Bosideng International Holdings' current ROC % is 19.26%. The Manufacturing - Apparel & Accessories industry median ROC % is 2.91. Bosideng International Holdings' value of 19.26% is 563% above this industry median. Overall, Bosideng International Holdings has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bosideng International Holdings' ROC % compare to RL and LEVI?
Bosideng International Holdings' ROC % of 19.26% can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median ROC % is 2.91. Bosideng International Holdings' value of 19.26% is 563% 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 Manufacturing - Apparel & Accessories company?
The median ROC % among Manufacturing - Apparel & Accessories companies is 2.91, based on 1,048 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. Bosideng International Holdings's current ROC % of 19.26% is 563% 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 Bosideng International Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROC % is 2.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bosideng International Holdings's current ROC % is 19.26%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bosideng International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Bosideng International Holdings (FRA:3BD) is currently considered Modestly Undervalued. The stock's GF Value™ is €0.59, compared to a current price of €0.42 — trading 28.8% below its estimated fair value. The current ROC % is 19.26% and 563% above the Manufacturing - Apparel & Accessories industry median of 2.91. Bosideng International Holdings' overall GF Score™ is 66/100 with 2 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 Bosideng International Holdings (FRA:3BD), the current ROC % is 19.26% as of Sep. 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.
Is Bosideng International Holdings (FRA:3BD) Overvalued in 2026?
Based on GuruFocus' analysis, Bosideng International Holdings stock appears to be undervalued.
The current stock price of €0.42 is trading 28.8% below its estimated GF Value™ of €0.59.
GuruFocus considers Bosideng International Holdings to be Modestly Undervalued.
Key valuation signals for FRA:3BD:
ROC %: 19.26%
GF Value™: €0.59 vs. price of €0.42 (28.8% below fair value)
Industry Position: 563% above the Manufacturing - Apparel & Accessories median
No single metric tells the full story. See the FRA:3BD stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bosideng International Holdings Business Description
Bosideng is the largest down apparel firm in China. The company operates several brands with different market positionings. Among them, its namesake Bosideng brand targets the mid to high-end segment, Snow Flying serves the mass market, and Bogner caters to the luxury segment. The firm also owns over 30% stake in Moose Knuckle, a Canadian luxury brand. As of March 2025, Bosideng has 3,470 retail locations across China, including 1,524 self-operated stores. In addition to its core business, Bosideng distributes ladieswear and provides OEM services to other brands, leveraging its supply chain strength.
66GF Score
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