LQAVF (Liquid Avatar Technologies) ROC %: -223.81% (As of Sep. 2022)


What is Liquid Avatar Technologies ROC %?

Liquid Avatar Technologies LQAVF -99.00% ROC % is -223.81% as of Sep. 2022.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Liquid Avatar Technologies's annualized return on capital (ROC %) for the quarter that ended in Sep. 2022 was -223.81%.

As of today (2026-07-01), Liquid Avatar Technologies's WACC % is 0.00%. Liquid Avatar Technologies's ROC % is 0.00% (calculated using TTM income statement data). Liquid Avatar Technologies earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Liquid Avatar Technologies  (OTCPK:LQAVF) 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, Liquid Avatar Technologies's WACC % is 0.00%. Liquid Avatar Technologies's ROC % is 0.00% (calculated using TTM income statement data). Liquid Avatar Technologies 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.

Liquid Avatar Technologies ROC % Related Terms

Liquid Avatar Technologies ROC % Historical Data

* Premium members only.

The historical data trend for Liquid Avatar Technologies'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.

Liquid Avatar Technologies ROC % Chart

Liquid Avatar Technologies Annual Data
Trend Dec19 Dec20 Dec21
ROC %
0.00 -438.80 -663.63

Liquid Avatar Technologies Quarterly Data
Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22
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 -964.86 -821.98 -378.96 -320.13 -223.81

Liquid Avatar Technologies ROC % Calculation

Liquid Avatar Technologies's annualized Return on Capital (ROC %) for the fiscal year that ended in Dec. 2021 is calculated as:

ROC % (A: Dec. 2021 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2020 ) + Invested Capital (A: Dec. 2021 ))/ count )
=-8.823 * ( 1 - 0% )/( (0.767 + 1.892)/ 2 )
=-8.823/1.3295
=-663.63 %

where

Invested Capital(A: Dec. 2020 )
=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))
=3.217 - 0.539 - ( 2.021 - max(0, 0.539 - 2.45+2.021))
=0.767

Invested Capital(A: Dec. 2021 )
=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))
=2.309 - 0.747 - ( 0.505 - max(0, 1.977 - 1.647+0.505))
=1.892

Liquid Avatar Technologies's annualized Return on Capital (ROC %) for the quarter that ended in Sep. 2022 is calculated as:

ROC % (Q: Sep. 2022 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2022 ) + Invested Capital (Q: Sep. 2022 ))/ count )
=-6.26 * ( 1 - 0% )/( (2.511 + 3.083)/ 2 )
=-6.26/2.797
=-223.81 %

where

Invested Capital(Q: Jun. 2022 )
=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))
=1.263 - 2.75 - ( 0.042 - max(0, 4.719 - 0.721+0.042))
=2.511

Invested Capital(Q: Sep. 2022 )
=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))
=1.619 - 3.35 - ( 0.039 - max(0, 5.97 - 1.156+0.039))
=3.083

Note: The Operating Income data used here is four times the quarterly (Sep. 2022) 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 -223.81% mean?
Liquid Avatar Technologies (LQAVF) has a ROC % of -223.81% as of Sep. 2022. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Liquid Avatar Technologies and its competitors.
Is Liquid Avatar Technologies' ROC % too high?
Liquid Avatar Technologies' current ROC % is -223.81%.
How does Liquid Avatar Technologies' ROC % compare to CRM and INTU?
Liquid Avatar Technologies' ROC % of -223.81% can be compared against companies in the Software industry. The industry median ROC % is 3.04. 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 Software company?
The median ROC % among Software companies is 3.04, based on 2,827 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 Liquid Avatar Technologies and its competitors. For the Software industry, the median ROC % is 3.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Liquid Avatar Technologies's current ROC % is -223.81%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Liquid Avatar Technologies stock overvalued right now?
Liquid Avatar Technologies (LQAVF) has a current ROC % of -223.81%. The current ROC % is -223.81%. 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 Liquid Avatar Technologies (LQAVF), the current ROC % is -223.81% as of Sep. 2022. 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.

Liquid Avatar Technologies Business Description

Address 7030 Woodbine Avenue, Suite 500, Markham, ON, CAN, L3R 6G2
Liquid Avatar Technologies Inc focuses on verification, management and monetization of Digital ID, letting users control and benefit from engagements. The Liquid Avatar App allows users to create facets of their online ID giving control over the use of the data through its biometrically based SSI, using blockchain tech. At no cost to consumers, Liquid Avatar gains revenues through permission-based offers and services, such as KABN Visa Card, KABN KASH and other services and marketplace programs.