FRZT (Freeze Tag) ROC %: -15.75% (As of Sep. 2025)

What is Freeze Tag ROC %?

Freeze Tag FRZT ROC % is -15.75% as of Sep. 2025. 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 %. Freeze Tag's annualized return on capital (ROC %) for the quarter that ended in Sep. 2025 was -15.75%.

As of today (2026-06-25), Freeze Tag's WACC % is 9.40%. Freeze Tag's ROC % is -35.30% (calculated using TTM income statement data). Freeze Tag earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Freeze Tag (OTCPK:FRZT) 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, Freeze Tag's WACC % is 9.40%. Freeze Tag's ROC % is -35.30% (calculated using TTM income statement data). Freeze Tag 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.

Freeze Tag ROC % Related Terms

Freeze Tag ROC % Historical Data

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The historical data trend for Freeze Tag'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.

Freeze Tag ROC % Chart

Freeze Tag Annual Data

Trend

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

ROC %

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-42.43

21.32

9.40

-18.37

-50.11

Freeze Tag Quarterly Data
	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25
ROC %	Get a 7-Day Free Trial															-12.48	-57.68	-52.27	-10.50	-15.75

Freeze Tag ROC % Calculation

Freeze Tag's annualized Return on Capital (ROC %) for the fiscal year that ended in Dec. 2024 is calculated as:

	ROC % (A: Dec. 2024 )
=	NOPAT	/	Average Invested Capital
=	Operating Income * ( 1 - Tax Rate % )	/	( (Invested Capital (A: Dec. 2023 )	+	Invested Capital (A: Dec. 2024 ))	/ count )
=	-0.444 * ( 1 - 0% )	/	( (0.932	+	0.84)	/ 2 )
=	-0.444	/	0.886
=	-50.11 %

where

	Invested Capital		(A: Dec. 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	))
=	0.958	-	0.633	-	( 0.383	-	max(0, 1.031	-	0.424	+	0.383	))
=	0.932

	Invested Capital		(A: 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	))
=	0.594	-	0.63	-	( 0.217	-	max(0, 1.131	-	0.255	+	0.217	))
=	0.84

Freeze Tag's annualized Return on Capital (ROC %) for the quarter that ended in Sep. 2025 is calculated as:

	ROC % (Q: Sep. 2025 )
=	NOPAT	/	Average Invested Capital
=	Operating Income * ( 1 - Tax Rate % )	/	( (Invested Capital (Q: Jun. 2025 )	+	Invested Capital (Q: Sep. 2025 ))	/ count )
=	-0.112 * ( 1 - 0% )	/	( (0.681	+	0.741)	/ 2 )
=	-0.112	/	0.711
=	-15.75 %

where

	Invested Capital		(Q: Jun. 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	))
=	0.374	-	0.641	-	( 0.041	-	max(0, 1.031	-	0.083	+	0.041	))
=	0.681

	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	))
=	0.406	-	0.605	-	( 0.108	-	max(0, 1.078	-	0.138	+	0.108	))
=	0.741

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

Frequently Asked Questions Learn more about ROC % →

What does a ROC % of -15.75% mean?

Freeze Tag (FRZT) has a ROC % of -15.75% as of Sep. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Freeze Tag and its competitors.

Is Freeze Tag's ROC % too high?

Freeze Tag's current ROC % is -15.75%.

How does Freeze Tag's ROC % compare to QTTOY and NTES?

Freeze Tag's ROC % of -15.75% can be compared against companies in the Interactive Media industry. The industry median ROC % is 1.88. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.

What is a good ROC % for an Interactive Media company?

The median ROC % among Interactive Media companies is 1.88, based on 560 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. 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 Freeze Tag and its competitors. For the Interactive Media industry, the median ROC % is 1.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Freeze Tag's current ROC % is -15.75%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Freeze Tag stock overvalued right now?

Based on GuruFocus' analysis, Freeze Tag (FRZT) is currently considered Possible Value Trap. The stock's GF Value™ is $0.02, compared to a current price of $0.00 — trading 99.5% below its estimated fair value. The current ROC % is -15.75%. 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 Freeze Tag (FRZT), the current ROC % is -15.75% 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.

Freeze Tag Business Description

Industry Communication Services Interactive Media

Comparable Companies QTTOY NTES TSE:7974 EA TTWO RBLX TSE:9766 SZSE:002602 TSE:3659 SZSE:300418 TSE:9697 XKRX:259960 SZSE:002558 ROCO:3293 WAR:CDR SZSE:002555 TSE:9684 SZSE:002517 XKRX:036570 HKSE:03888

Address 360 E 1st Street, Suite 450, Tustin, CA, USA, 92780

Website https://www.freezetag.com

Freeze Tag Inc is a creator of location-based, mobile social games that are fun and engaging for consumers and businesses. The company's games can be downloaded for free by the players, and can also purchase virtual items and additional features. Its games are sold through digital storefronts, such as Apple's App Store, the Google Play Store, and Amazon's App Store. Its games portfolio consists of Garfield Go, Alpha Bunny, Black Forest: Hidden Object Mystery, Clouds, Jelly Drop, Party Animals: Dance Battle, Winter Words: Christmas Cookies, and others.