Surgical Innovations Group (LSE:SUN) ROC %: -19.20% (As of Dec. 2025)

What is Surgical Innovations Group ROC %?

Surgical Innovations Group LSE:SUN ROC % is -19.20% as of Dec. 2025. The stock has 2 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 %. Surgical Innovations Group's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was -19.20%.

As of today (2026-06-27), Surgical Innovations Group's WACC % is 3.62%. Surgical Innovations Group's ROC % is -8.61% (calculated using TTM income statement data). Surgical Innovations Group earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Surgical Innovations Group (LSE:SUN) 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, Surgical Innovations Group's WACC % is 3.62%. Surgical Innovations Group's ROC % is -8.61% (calculated using TTM income statement data). Surgical Innovations Group 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.

Surgical Innovations Group ROC % Related Terms

Surgical Innovations Group ROC % Historical Data

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The historical data trend for Surgical Innovations Group'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.

Surgical Innovations Group ROC % Chart

Surgical Innovations Group Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROC %

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-1.97

0.00

-3.58

-5.52

-9.02

Surgical Innovations Group Semi-Annual Data
	Jun16	Dec16	Jun17	Dec17	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23	Jun24	Dec24	Jun25	Dec25
ROC %	Get a 7-Day Free Trial															-4.86	-7.40	-3.44	1.16	-19.20

Surgical Innovations Group ROC % Calculation

Surgical Innovations Group'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 )
=	-0.878 * ( 1 - 5.19% )	/	( (10.44	+	8.024)	/ 2 )
=	-0.8324318	/	9.232
=	-9.02 %

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	))
=	12.238	-	1.603	-	( 0.195	-	max(0, 2.835	-	5.32	+	0.195	))
=	10.44

	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	))
=	11.641	-	2.804	-	( 0.813	-	max(0, 3.434	-	5.096	+	0.813	))
=	8.024

Surgical Innovations Group'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: Jun. 2025 )	+	Invested Capital (Q: Dec. 2025 ))	/ count )
=	-1.878 * ( 1 - 5.08% )	/	( (10.541	+	8.024)	/ 2 )
=	-1.7825976	/	9.2825
=	-19.20 %

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	))
=	11.5	-	1.42	-	( -0.461	-	max(0, 2.248	-	4.741	+	-0.461	))
=	10.541

	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	))
=	11.641	-	2.804	-	( 0.813	-	max(0, 3.434	-	5.096	+	0.813	))
=	8.024

Note: The Operating Income data used here is two times the semi-annual (Dec. 2025) data. The tax rate is limited to between 0% and 100%.

Frequently Asked Questions Learn more about ROC % →

What does a ROC % of -19.20% mean?

Surgical Innovations Group (LSE:SUN) has a ROC % of -19.20% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Surgical Innovations Group and its competitors.

Is Surgical Innovations Group's ROC % too high?

Surgical Innovations Group's current ROC % is -19.20%.

How does Surgical Innovations Group's ROC % compare to ABT and SYK?

Surgical Innovations Group's ROC % of -19.20% can be compared against companies in the Medical Devices & Instruments industry. The industry median ROC % is 1.26. 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 Devices & Instruments company?

The median ROC % among Medical Devices & Instruments companies is 1.26, based on 847 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 Surgical Innovations Group and its competitors. For the Medical Devices & Instruments industry, the median ROC % is 1.26 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Surgical Innovations Group's current ROC % is -19.20%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Surgical Innovations Group stock overvalued right now?

Based on GuruFocus' analysis, Surgical Innovations Group (LSE:SUN) is currently considered Possible Value Trap. The stock's GF Value™ is £0.01, compared to a current price of £0.00 — trading 52.5% below its estimated fair value. The current ROC % is -19.20%. 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 Surgical Innovations Group (LSE:SUN), the current ROC % is -19.20% 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.

Surgical Innovations Group Business Description

Industry Healthcare Medical Devices & Instruments

Comparable Companies LSE:RUA ABT SYK MDT BSX EW XTER:SHL DXCM GEHC SZSE:300760 XAMS:PHIA STE ZBH XSWX:SOON SHSE:688271 LSE:SN.PEN TSE:7733 GMED PODD

Address Clayton Wood House, 6 Clayton Wood Bank, Leeds, GBR, LS16 6QZ

Website https://www.sigroupplc.com

Surgical Innovations Group PLC is involved in the design, development, manufacture, and sale of devices for use in minimally invasive surgery (SI Brand), along with its label products through original equipment manufacturer (OEM) relationships, including precision engineering markets (PE). The Company's operating segments are SI Brand, OEM, and Distribution. The majority of its revenue is generated from the SI Brand segment, which is involved in the research, development, manufacture, and distribution of SI-branded minimally invasive devices. Geographically, the group derives a majority of its revenue from the United Kingdom, followed by Europe, the United States, the Asia-Pacific region, and the Rest of the world.