Uniphar (LSE:UPR) ROC %: 8.80% (As of Dec. 2025)


LSE:UPR Uniphar PLC LSE:UPR
84 GF Score
Price £3.93
GF Value £3.03
Valuation Modestly Overvalued
! 9 Warning Signs
View Full Analysis

What is Uniphar ROC %?

Uniphar LSE:UPR -4.15% 84 ROC % is 8.80% as of Dec. 2025. GuruFocus rates LSE:UPR with a GF Score™ of 84/100 and a GF Value™ of £3.03 (Modestly Overvalued). The stock has 9 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 %. Uniphar's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 8.80%.

As of today (2026-06-25), Uniphar's WACC % is 8.43%. Uniphar's ROC % is 7.09% (calculated using TTM income statement data). Uniphar earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Uniphar  (LSE:UPR) 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, Uniphar's WACC % is 8.43%. Uniphar's ROC % is 7.09% (calculated using TTM income statement data). Uniphar 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.


Uniphar ROC % Related Terms


Uniphar ROC % Historical Data

* Premium members only.

The historical data trend for Uniphar'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.

Uniphar ROC % Chart

Uniphar Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.95 7.03 6.85 6.69 6.89

Uniphar Semi-Annual Data
Dec16 Dec17 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 8.42 6.00 8.36 5.90 8.80
LSE:UPR
84GF Score
Uniphar PLC LSE:UPR
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Uniphar ROC % Calculation

Uniphar'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 )
=79.971 * ( 1 - 18.77% )/( (907.632 + 976.864)/ 2 )
=64.9604433/942.248
=6.89 %

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))
=1172.698 - 328.812 - ( 85.305 - max(0, 522.402 - 458.656+85.305))
=907.632

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))
=1515.22 - 543.544 - ( 160.681 - max(0, 730.251 - 725.063+160.681))
=976.864

Uniphar'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 )
=92.638 * ( 1 - 16.13% )/( (789.64 + 976.864)/ 2 )
=77.6954906/883.252
=8.80 %

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))
=1324.653 - 568.24 - ( 102.922 - max(0, 617.948 - 584.721+102.922))
=789.64

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))
=1515.22 - 543.544 - ( 160.681 - max(0, 730.251 - 725.063+160.681))
=976.864

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%.

* 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 8.80% mean?
Uniphar (LSE:UPR) has a ROC % of 8.80% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Uniphar and its competitors.
Is Uniphar's ROC % too high?
Uniphar's current ROC % is 8.80%. The Medical Distribution industry median ROC % is 5.43. Uniphar's value of 8.80% is 62.2% above this industry median. Overall, Uniphar has a GF Score™ of 84/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Uniphar's ROC % compare to MCK and COR?
Uniphar's ROC % of 8.80% can be compared against companies in the Medical Distribution industry. The industry median ROC % is 5.43. Uniphar's value of 8.80% is 62.2% 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. Uniphar's current ROC % of 8.80% is 62.2% 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 Uniphar 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. Uniphar's current ROC % is 8.80%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Uniphar stock overvalued right now?
Based on GuruFocus' analysis, Uniphar (LSE:UPR) is currently considered Modestly Overvalued. The stock's GF Value™ is £3.03, compared to a current price of £3.93 — trading 29.7% above its estimated fair value. The current ROC % is 8.80% and 62.2% above the Medical Distribution industry median of 5.43. Uniphar's overall GF Score™ is 84/100 with 9 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 Uniphar (LSE:UPR), the current ROC % is 8.80% 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.

Is Uniphar (LSE:UPR) Overvalued in 2026?

Based on GuruFocus' analysis, Uniphar stock appears to be overvalued. The current stock price of £3.93 is trading 29.7% above its estimated GF Value™ of £3.03. GuruFocus considers Uniphar to be Modestly Overvalued.

Key valuation signals for LSE:UPR:

  • ROC %: 8.80%
  • GF Value™: £3.03 vs. price of £3.93 (29.7% above fair value)
  • GF Score™: 84/100 with 9 warning signs
  • Industry Position: 62.2% above the Medical Distribution median

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


Uniphar Business Description

Other Exchanges UPR:Ireland0NR:Germany
Address 4045 Kingswood Road, Citywest Business Park, Dublin, IRL, D24 V06K
Uniphar PLC is a service provider within the pharmaceutical and healthcare sector. The company is an international diversified healthcare services business servicing the requirements of multinational pharmaceutical and medical technology manufacturers across three divisions - Uniphar Pharma, Uniphar Medtech and Uniphar Supply Chain & Retail. Uniphar Pharma enables pharma and biotech companies to bring medicines to markets globally and provide healthcare professionals with access to medicines that can't be sourced through traditional channels. Uniphar Medtech is a Pan-European medical device distributor and solutions partner. Uniphar Supply Chain & Retail is the pharmaceutical wholesaler in Ireland offering of retail pharmacies.
84GF Score

Get the complete analysis for LSE:UPR

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

£3.93
Price
£3.03
GF Value