USS Co (FRA:USV) ROC %: 31.67% (As of Mar. 2026)


FRA:USV USS Co Ltd FRA:USV
93 GF Score
Price €10.10
GF Value €9.02
! 4 Warning Signs
View Full Analysis

What is USS Co ROC %?

USS Co FRA:USV -1.94% 93 ROC % is 31.67% as of Mar. 2026. GuruFocus rates FRA:USV with a GF Score™ of 93/100 and a GF Value™ of €9.02. The stock has 4 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 %. USS Co's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 31.67%.

As of today (2026-06-25), USS Co's WACC % is 4.09%. USS Co's ROC % is 30.48% (calculated using TTM income statement data). USS Co 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.


USS Co  (FRA:USV) 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, USS Co's WACC % is 4.09%. USS Co's ROC % is 30.48% (calculated using TTM income statement data). USS Co 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.


USS Co ROC % Related Terms


USS Co ROC % Historical Data

* Premium members only.

The historical data trend for USS Co'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.

USS Co ROC % Chart

USS Co 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 21.39 21.51 23.64 28.41 28.41

USS Co 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 30.59 29.96 28.51 29.95 31.67
FRA:USV
93GF Score
USS Co Ltd FRA:USV
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

USS Co ROC % Calculation

USS Co'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 )
=326.239 * ( 1 - 30.82% )/( (823.701 + 765.131)/ 2 )
=225.6921402/794.416
=28.41 %

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))
=1659.069 - 255.201 - ( 721.215 - max(0, 317.425 - 897.592+721.215))
=823.701

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))
=1472.514 - 219.114 - ( 601.985 - max(0, 284.38 - 772.649+601.985))
=765.131

USS Co'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 )
=347.824 * ( 1 - 29.99% )/( (772.437 + 765.131)/ 2 )
=243.5115824/768.784
=31.67 %

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))
=1347.114 - 134.655 - ( 501.078 - max(0, 208.32 - 648.342+501.078))
=772.437

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))
=1472.514 - 219.114 - ( 601.985 - max(0, 284.38 - 772.649+601.985))
=765.131

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 31.67% mean?
USS Co (FRA:USV) has a ROC % of 31.67% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on USS Co and its competitors.
Is USS Co's ROC % too high?
USS Co's current ROC % is 31.67%. The Vehicles & Parts industry median ROC % is 5.07. USS Co's value of 31.67% is 524.7% above this industry median. Overall, USS Co has a GF Score™ of 93/100, reflecting its overall financial health beyond just this single metric.
How does USS Co's ROC % compare to CVNA and PAG?
USS Co's ROC % of 31.67% can be compared against companies in the Vehicles & Parts industry. The industry median ROC % is 5.07. USS Co's value of 31.67% is 524.7% 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 Vehicles & Parts company?
The median ROC % among Vehicles & Parts companies is 5.07, based on 1,316 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. USS Co's current ROC % of 31.67% is 524.7% 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 USS Co and its competitors. For the Vehicles & Parts industry, the median ROC % is 5.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. USS Co's current ROC % is 31.67%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is USS Co stock overvalued right now?
USS Co (FRA:USV) has a current ROC % of 31.67%. The stock's GF Value™ is €9.02, compared to a current price of €10.10 — trading 12% above its estimated fair value. The current ROC % is 31.67% and 524.7% above the Vehicles & Parts industry median of 5.07. USS Co's overall GF Score™ is 93/100 with 4 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 USS Co (FRA:USV), the current ROC % is 31.67% 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 USS Co (FRA:USV) Overvalued in 2026?

Based on GuruFocus' analysis, USS Co stock appears to be overvalued. The current stock price of €10.10 is trading 12% above its estimated GF Value™ of €9.02.

Key valuation signals for FRA:USV:

  • ROC %: 31.67%
  • GF Value™: €9.02 vs. price of €10.10 (12% above fair value)
  • GF Score™: 93/100 with 4 warning signs
  • Industry Position: 524.7% above the Vehicles & Parts median

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


USS Co Business Description

Other Exchanges USSJY:USA4732:Japan
Address 507-20 Shinhocho, Aichi Prefecture, Tokai, JPN, 476-0005
USS Co Ltd operates auto auctions and provides various services related to automobile auctions, purchases, and sales of used cars, as well as recycling operations. The company has three reportable segments: Auto Auctions, Used Automobile Purchase and Sales, and Recycling. The Auto Auctions segment handles auctions for used cars and motorcycles, provides information and transportation services, and offers financial services to auction members. The Used Automobile Purchase and Sales segment engages in the purchase and sale of used and damaged cars, while the Recycling segment focuses on recycling end-of-life vehicles and scrap metals and managing facility disposal projects. It generates the majority of its revenue from the Auto auction segment.
93GF Score

Get the complete analysis for FRA:USV

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

€10.10
Price
€9.02
GF Value