Nissui (FRA:71N) ROC %: 3.54% (As of Mar. 2026)


FRA:71N Nissui Corp FRA:71N
79 GF Score
Price €6.90
GF Value €5.59
! 1 Warning Sign
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What is Nissui ROC %?

Nissui FRA:71N +1.47% 79 ROC % is 3.54% as of Mar. 2026. GuruFocus rates FRA:71N with a GF Score™ of 79/100 and a GF Value™ of €5.59. The stock has 1 warning sign 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 %. Nissui's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 3.54%.

As of today (2026-06-26), Nissui's WACC % is 3.19%. Nissui's ROC % is 4.71% (calculated using TTM income statement data). Nissui 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.


Nissui  (FRA:71N) 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, Nissui's WACC % is 3.19%. Nissui's ROC % is 4.71% (calculated using TTM income statement data). Nissui 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.


Nissui ROC % Related Terms


Nissui ROC % Historical Data

* Premium members only.

The historical data trend for Nissui'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.

Nissui ROC % Chart

Nissui Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
ROC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.26 3.82 3.89 4.41 4.32

Nissui Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 4.64 5.09 4.98 5.07 3.54
FRA:71N
79GF Score
Nissui Corp FRA:71N
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Nissui ROC % Calculation

Nissui'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 )
=220.427 * ( 1 - 31.52% )/( (3475.744 + 3513.994)/ 2 )
=150.9484096/3494.869
=4.32 %

where

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))
=3939.834 - 372.823 - ( 91.267 - max(0, 1403.589 - 2063.802+91.267))
=3475.744

Invested Capital(A: 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))
=4085.671 - 461.444 - ( 110.233 - max(0, 1506.78 - 2050.083+110.233))
=3513.994

Nissui'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 )
=196.656 * ( 1 - 38.7% )/( (3287.765 + 3513.994)/ 2 )
=120.550128/3400.8795
=3.54 %

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))
=3761.845 - 356.668 - ( 117.412 - max(0, 1286.568 - 2003.092+117.412))
=3287.765

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))
=4085.671 - 461.444 - ( 110.233 - max(0, 1506.78 - 2050.083+110.233))
=3513.994

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 3.54% mean?
Nissui (FRA:71N) has a ROC % of 3.54% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Nissui and its competitors.
Is Nissui's ROC % too high?
Nissui's current ROC % is 3.54%. The Consumer Packaged Goods industry median ROC % is 5.14. Nissui's value of 3.54% is 31.1% below this industry median. Overall, Nissui has a GF Score™ of 79/100, reflecting its overall financial health beyond just this single metric.
How does Nissui's ROC % compare to KHC and GIS?
Nissui's ROC % of 3.54% can be compared against companies in the Consumer Packaged Goods industry. The industry median ROC % is 5.14. Nissui's value of 3.54% is 31.1% 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 Consumer Packaged Goods company?
The median ROC % among Consumer Packaged Goods companies is 5.14, based on 1,948 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. Nissui's current ROC % of 3.54% is 31.1% 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 Nissui and its competitors. For the Consumer Packaged Goods industry, the median ROC % is 5.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nissui's current ROC % is 3.54%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nissui stock overvalued right now?
Nissui (FRA:71N) has a current ROC % of 3.54%. The stock's GF Value™ is €5.59, compared to a current price of €6.90 — trading 23.4% above its estimated fair value. The current ROC % is 3.54% and 31.1% below the Consumer Packaged Goods industry median of 5.14. Nissui's overall GF Score™ is 79/100 with 1 warning sign 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 Nissui (FRA:71N), the current ROC % is 3.54% 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.

Is Nissui (FRA:71N) Overvalued in 2026?

Based on GuruFocus' analysis, Nissui stock appears to be overvalued. The current stock price of €6.90 is trading 23.4% above its estimated GF Value™ of €5.59.

Key valuation signals for FRA:71N:

  • ROC %: 3.54%
  • GF Value™: €5.59 vs. price of €6.90 (23.4% above fair value)
  • GF Score™: 79/100 with 1 warning sign
  • Industry Position: 31.1% below the Consumer Packaged Goods median

No single metric tells the full story. See the FRA:71N stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nissui Business Description

Other Exchanges 1332:Japan71N:Germany
Address 1-3-1 Nishi-Shinbashi, Nishi-Shinbashi Square, Minato-ku, Tokyo, JPN, 105-8676
Nissui Corp mainly operates in the marine and food product businesses. The company divides its business activities into four segments: the marine products segment, which is engaged in the fishing, processing, and sale of marine products; the food segment, which produces and sells processed food products; the fine segment, which consists of the manufacture and sale of generic pharmaceuticals and health food; and the logistics segment, which is engaged in the cold storage of marine products and cargo transportation. The company also provides construction and repair of ships, marine transportation, and engineering services, and it operates in cosmetics business through its subsidiary. It generates the majority of its revenue from the food segment.
79GF Score

Get the complete analysis for FRA:71N

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

€6.90
Price
€5.59
GF Value