Vietnam Apatite - Phosphorus JSC (HSTC:PAT) ROC %: 64.80% (As of Dec. 2025)


HSTC:PAT Vietnam Apatite - Phosphorus JSC HSTC:PAT
43 GF Score
Price ₫63,700.00
! 3 Warning Signs
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What is Vietnam Apatite - Phosphorus JSC ROC %?

Vietnam Apatite - Phosphorus JSC HSTC:PAT 43 ROC % is 64.80% as of Dec. 2025. GuruFocus rates HSTC:PAT with a GF Score™ of 43/100. The stock has 3 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 %. Vietnam Apatite - Phosphorus JSC's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 64.80%.

As of today (2026-06-29), Vietnam Apatite - Phosphorus JSC's WACC % is 9.76%. Vietnam Apatite - Phosphorus JSC's ROC % is 64.80% (calculated using TTM income statement data). Vietnam Apatite - Phosphorus JSC 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.


Vietnam Apatite - Phosphorus JSC  (HSTC:PAT) 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, Vietnam Apatite - Phosphorus JSC's WACC % is 9.76%. Vietnam Apatite - Phosphorus JSC's ROC % is 64.80% (calculated using TTM income statement data). Vietnam Apatite - Phosphorus JSC 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.


Vietnam Apatite - Phosphorus JSC ROC % Related Terms


Vietnam Apatite - Phosphorus JSC ROC % Historical Data

* Premium members only.

The historical data trend for Vietnam Apatite - Phosphorus JSC'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.

Vietnam Apatite - Phosphorus JSC ROC % Chart

Vietnam Apatite - Phosphorus JSC Annual Data
Trend Dec23 Dec24 Dec25
ROC %
32.92 38.19 64.80

Vietnam Apatite - Phosphorus JSC Semi-Annual Data
Dec23 Dec24 Dec25
ROC % 32.92 38.19 64.80
HSTC:PAT
43GF Score
Vietnam Apatite - Phosphorus JSC HSTC:PAT
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Vietnam Apatite - Phosphorus JSC ROC % Calculation

Vietnam Apatite - Phosphorus JSC's annualized Return on Capital (ROC %) for the fiscal year that ended in Dec. 2025 is calculated as:

ROC % (A: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2024 ) + Invested Capital (A: Dec. 2025 ))/ count )
=343519.469 * ( 1 - 7.76% )/( (470103.925 + 507806.61)/ 2 )
=316862.3582056/488955.2675
=64.80 %

where

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))
=932617.788 - 206960.429 - ( 431408.865 - max(0, 363897.086 - 619450.52+431408.865))
=470103.925

Invested Capital(A: 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))
=1440369.372 - 612520.791 - ( 836611.979 - max(0, 850143.356 - 1170185.327+836611.979))
=507806.61

Vietnam Apatite - Phosphorus JSC'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: Dec. 2024 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=343519.469 * ( 1 - 7.76% )/( (470103.925 + 507806.61)/ 2 )
=316862.3582056/488955.2675
=64.80 %

where

Invested Capital(Q: 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))
=932617.788 - 206960.429 - ( 431408.865 - max(0, 363897.086 - 619450.52+431408.865))
=470103.925

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))
=1440369.372 - 612520.791 - ( 836611.979 - max(0, 850143.356 - 1170185.327+836611.979))
=507806.61

Note: The Operating Income data used here is one times the annual (Dec. 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.

Frequently Asked Questions Learn more about ROC % →
What does a ROC % of 64.80% mean?
Vietnam Apatite - Phosphorus JSC (HSTC:PAT) has a ROC % of 64.80% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Vietnam Apatite - Phosphorus JSC and its competitors.
Is Vietnam Apatite - Phosphorus JSC's ROC % too high?
Vietnam Apatite - Phosphorus JSC's current ROC % is 64.80%. The Chemicals industry median ROC % is 4.46. Vietnam Apatite - Phosphorus JSC's value of 64.80% is 1352.9% above this industry median. Overall, Vietnam Apatite - Phosphorus JSC has a GF Score™ of 43/100, reflecting its overall financial health beyond just this single metric.
How does Vietnam Apatite - Phosphorus JSC's ROC % compare to DOW?
Vietnam Apatite - Phosphorus JSC's ROC % of 64.80% can be compared against companies in the Chemicals industry. The industry median ROC % is 4.46. Vietnam Apatite - Phosphorus JSC's value of 64.80% is 1352.9% 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 Chemicals company?
The median ROC % among Chemicals companies is 4.46, based on 1,581 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. Vietnam Apatite - Phosphorus JSC's current ROC % of 64.80% is 1352.9% 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 Vietnam Apatite - Phosphorus JSC and its competitors. For the Chemicals industry, the median ROC % is 4.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Vietnam Apatite - Phosphorus JSC's current ROC % is 64.80%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vietnam Apatite - Phosphorus JSC stock overvalued right now?
Vietnam Apatite - Phosphorus JSC (HSTC:PAT) has a current ROC % of 64.80%. The current ROC % is 64.80% and 1352.9% above the Chemicals industry median of 4.46. Vietnam Apatite - Phosphorus JSC's overall GF Score™ is 43/100 with 3 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 Vietnam Apatite - Phosphorus JSC (HSTC:PAT), the current ROC % is 64.80% 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.

Vietnam Apatite - Phosphorus JSC Business Description

Address Lot KTB-01, B28 Tang Loong Industrial Park, Lao Cai Province, Bao Thang District, Tang Loong Town, VNM
Vietnam Apatite - Phosphorus JSC engages in the production, processing, and sale of yellow phosphorus and other products derived from yellow phosphorus and apatite, Phosphoric acid. Its product offerings comprise Industrial Phosphoric Acid, Apatite Ore, and Yellow phosphorus.
43GF Score

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

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