AIQ (LSE:AIQ) ROC %: -70.11% (As of Oct. 2025)


What is AIQ ROC %?

AIQ LSE:AIQ ROC % is -70.11% as of Oct. 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 %. AIQ's annualized return on capital (ROC %) for the quarter that ended in Oct. 2025 was -70.11%.

As of today (2026-06-25), AIQ's WACC % is 7.26%. AIQ's ROC % is -64.22% (calculated using TTM income statement data). AIQ earns returns that do not match up to its cost of capital. It will destroy value as it grows.

AIQ  (LSE:AIQ) 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, AIQ's WACC % is 7.26%. AIQ's ROC % is -64.22% (calculated using TTM income statement data). AIQ 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.

AIQ ROC % Related Terms

AIQ ROC % Historical Data

* Premium members only.

The historical data trend for AIQ'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.

AIQ ROC % Chart

AIQ Annual Data
Trend Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
ROC %
Get a 7-Day Free Trial -152.40 -80.00 -200.45 -49.63 -58.08

AIQ Semi-Annual Data
Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25
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 -255.61 -176.13 -27.25 -65.76 -70.11

AIQ ROC % Calculation

AIQ's annualized Return on Capital (ROC %) for the fiscal year that ended in Oct. 2025 is calculated as:

ROC % (A: Oct. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Oct. 2024 ) + Invested Capital (A: Oct. 2025 ))/ count )
=-0.442 * ( 1 - 0% )/( (0.782 + 0.74)/ 2 )
=-0.442/0.761
=-58.08 %

where

Invested Capital(A: Oct. 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))
=0.068 - 0.035 - ( 0.044 - max(0, 0.813 - 0.064+0.044))
=0.782

Invested Capital(A: Oct. 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))
=0.053 - 0.009 - ( 0.02 - max(0, 0.747 - 0.051+0.02))
=0.74

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

ROC % (Q: Oct. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Apr. 2025 ) + Invested Capital (Q: Oct. 2025 ))/ count )
=-0.448 * ( 1 - 0% )/( (0.538 + 0.74)/ 2 )
=-0.448/0.639
=-70.11 %

where

Invested Capital(Q: Apr. 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))
=0.059 - 0.001 - ( 0.041 - max(0, 0.536 - 0.056+0.041))
=0.538

Invested Capital(Q: Oct. 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))
=0.053 - 0.009 - ( 0.02 - max(0, 0.747 - 0.051+0.02))
=0.74

Note: The Operating Income data used here is two times the semi-annual (Oct. 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 -70.11% mean?
AIQ (LSE:AIQ) has a ROC % of -70.11% as of Oct. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on AIQ and its competitors.
Is AIQ's ROC % too high?
AIQ's current ROC % is -70.11%.
How does AIQ's ROC % compare to CRM and SHOP?
AIQ's ROC % of -70.11% can be compared against companies in the Software industry. The industry median ROC % is 3.11. 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 3.11, based on 2,828 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 AIQ and its competitors. For the Software industry, the median ROC % is 3.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AIQ's current ROC % is -70.11%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AIQ stock overvalued right now?
Based on GuruFocus' analysis, AIQ (LSE:AIQ) is currently considered Significantly Overvalued. The stock's GF Value™ is £0.02, compared to a current price of £0.07 — trading 225% above its estimated fair value. The current ROC % is -70.11%. 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 AIQ (LSE:AIQ), the current ROC % is -70.11% as of Oct. 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.

AIQ Business Description

Address Genesis Close, Genesis Building, 5th Floor, PO Box 446, George Town, CYM, KY1-1106
AIQ Ltd is an information technology (IT) solutions provider, currently focused on the provision of IT consultancy services in Asia. The Company advises, sources, project-manages, and guides businesses through their IT, smart technology, and data centre project needs through its IT consultancy business and AIQ Vision, a strategic partnership with Centslink. Its IT consultancy services, delivered via its Alcodes International subsidiary, offer a broad range of solutions, mainly acting as a project manager to deliver customer IT requirements, including app or platform development related to metaverse, artificial intelligence, blockchain, and other technologies.