IUSDF (As One) ROC %: 16.15% (As of Mar. 2026)


IUSDF As One Corp IUSDF
85 GF Score
Price $14.00
GF Value $19.44
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What is As One ROC %?

As One IUSDF 85 ROC % is 16.15% as of Mar. 2026. GuruFocus rates IUSDF with a GF Score™ of 85/100 and a GF Value™ of $19.44.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. As One's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 16.15%.

As of today (2026-06-26), As One's WACC % is 3.81%. As One's ROC % is 15.22% (calculated using TTM income statement data). As One 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.


As One  (OTCPK:IUSDF) 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, As One's WACC % is 3.81%. As One's ROC % is 15.22% (calculated using TTM income statement data). As One 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.


As One ROC % Related Terms


As One ROC % Historical Data

* Premium members only.

The historical data trend for As One'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.

As One ROC % Chart

As One 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 11.09 13.21 11.64 13.79 14.70

As One 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 16.07 15.25 13.38 15.68 16.15
IUSDF
85GF Score
As One Corp IUSDF
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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As One ROC % Calculation

As One'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 )
=80.904 * ( 1 - 30.37% )/( (382.034 + 384.232)/ 2 )
=56.3334552/383.133
=14.70 %

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))
=671.821 - 137.799 - ( 151.988 - max(0, 177.743 - 469.329+151.988))
=382.034

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))
=645.445 - 121.349 - ( 139.864 - max(0, 162.362 - 460.182+139.864))
=384.232

As One'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 )
=85.78 * ( 1 - 28.78% )/( (372.19 + 384.232)/ 2 )
=61.092516/378.211
=16.15 %

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))
=640.625 - 128.634 - ( 139.801 - max(0, 166.001 - 455.152+139.801))
=372.19

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))
=645.445 - 121.349 - ( 139.864 - max(0, 162.362 - 460.182+139.864))
=384.232

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 16.15% mean?
As One (IUSDF) has a ROC % of 16.15% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on As One and its competitors.
Is As One's ROC % too high?
As One's current ROC % is 16.15%. The Medical Distribution industry median ROC % is 5.43. As One's value of 16.15% is 197.7% above this industry median. Overall, As One has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does As One's ROC % compare to MCK and COR?
As One's ROC % of 16.15% can be compared against companies in the Medical Distribution industry. The industry median ROC % is 5.43. As One's value of 16.15% is 197.7% 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 Medical Distribution company?
The median ROC % among Medical Distribution companies is 5.43, based on 118 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. As One's current ROC % of 16.15% is 197.7% 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 As One and its competitors. For the Medical Distribution industry, the median ROC % is 5.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. As One's current ROC % is 16.15%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is As One stock overvalued right now?
As One (IUSDF) has a current ROC % of 16.15%. The stock's GF Value™ is $19.44, compared to a current price of $14.00 — trading 28% below its estimated fair value. The current ROC % is 16.15% and 197.7% above the Medical Distribution industry median of 5.43. As One's overall GF Score™ is 85/100. 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 As One (IUSDF), the current ROC % is 16.15% 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 As One (IUSDF) Overvalued in 2026?

Based on GuruFocus' analysis, As One stock appears to be undervalued. The current stock price of $14.00 is trading 28% below its estimated GF Value™ of $19.44.

Key valuation signals for IUSDF:

  • ROC %: 16.15%
  • GF Value™: $19.44 vs. price of $14.00 (28% below fair value)
  • GF Score™: 85/100
  • Industry Position: 197.7% above the Medical Distribution median

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


As One Business Description

Other Exchanges 7476:Japan
Address Edobori 2-1-27 Nishi-ku, Osaka, JPN
As One Corp is a trading engaged in sale of scientific instruments, industrial instruments, hospital or nursing instruments and approach to specialized fields. The company generates maximum revenue from scientific instrument product line which includes measuring instruments; cultivation, separation, analysis products such as microscopes, glass slides, and tissue culture products; Equipment / storage / conveyance products such as experimental platforms, fume hoods; Vessels or containers which includes storage of samples, reagents; Necessities for experiments including glass or plastic beakers, flask indispensable for experiments, hoses, tubes, joints, plus paper products such as tapes and labels; Equipment for laboratories like timers, packaging machines, tools, office supplies.
85GF Score

Get the complete analysis for IUSDF

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

$14.00
Price
$19.44
GF Value