LTCP (Life's Time Capsule Services) ROC %: -42.65% (As of Sep. 2014)


What is Life's Time Capsule Services ROC %?

Life's Time Capsule Services LTCP ROC % is -42.65% as of Sep. 2014.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Life's Time Capsule Services's annualized return on capital (ROC %) for the quarter that ended in Sep. 2014 was -42.65%.

As of today (2026-06-26), Life's Time Capsule Services's WACC % is 0.00%. Life's Time Capsule Services's ROC % is 0.00% (calculated using TTM income statement data). Life's Time Capsule Services earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Life's Time Capsule Services  (OTCPK:LTCP) 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, Life's Time Capsule Services's WACC % is 0.00%. Life's Time Capsule Services's ROC % is 0.00% (calculated using TTM income statement data). Life's Time Capsule Services 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.

Life's Time Capsule Services ROC % Related Terms

Life's Time Capsule Services ROC % Historical Data

* Premium members only.

The historical data trend for Life's Time Capsule Services'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.

Life's Time Capsule Services ROC % Chart

Life's Time Capsule Services Annual Data
Trend Dec09 Dec10 Dec11 Dec12 Dec13
ROC %
-26.35 -33.33 -15.92 -18.96 -24.83

Life's Time Capsule Services Quarterly Data
Dec09 Mar10 Jun10 Sep10 Dec10 Mar11 Jun11 Sep11 Dec11 Mar12 Jun12 Sep12 Dec12 Mar13 Jun13 Sep13 Dec13 Mar14 Jun14 Sep14
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 -28.46 -35.91 -38.75 -35.78 -42.65

Life's Time Capsule Services ROC % Calculation

Life's Time Capsule Services's annualized Return on Capital (ROC %) for the fiscal year that ended in Dec. 2013 is calculated as:

ROC % (A: Dec. 2013 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2012 ) + Invested Capital (A: Dec. 2013 ))/ count )
=-0.416 * ( 1 - 0% )/( (1.78 + 1.571)/ 2 )
=-0.416/1.6755
=-24.83 %

where

Invested Capital(A: Dec. 2012 )
=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))
=1.878 - 0.063 - ( 0.035 - max(0, 0.063 - 0.313+0.035))
=1.78

Invested Capital(A: Dec. 2013 )
=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))
=1.846 - 0.247 - ( 0.129 - max(0, 0.248 - 0.276+0.129))
=1.571

Life's Time Capsule Services's annualized Return on Capital (ROC %) for the quarter that ended in Sep. 2014 is calculated as:

ROC % (Q: Sep. 2014 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2014 ) + Invested Capital (Q: Sep. 2014 ))/ count )
=-0.664 * ( 1 - 0% )/( (1.563 + 1.551)/ 2 )
=-0.664/1.557
=-42.65 %

where

Invested Capital(Q: Jun. 2014 )
=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))
=1.831 - 0.524 - ( 0.137 - max(0, 0.524 - 0.268+0.137))
=1.563

Invested Capital(Q: Sep. 2014 )
=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))
=1.743 - 0.602 - ( 0.117 - max(0, 0.602 - 0.192+0.117))
=1.551

Note: The Operating Income data used here is four times the quarterly (Sep. 2014) 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 -42.65% mean?
Life's Time Capsule Services (LTCP) has a ROC % of -42.65% as of Sep. 2014. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Life's Time Capsule Services and its competitors.
Is Life's Time Capsule Services' ROC % too high?
Life's Time Capsule Services' current ROC % is -42.65%.
How does Life's Time Capsule Services' ROC % compare to FPTA and CXKJ?
Life's Time Capsule Services' ROC % of -42.65% can be compared against companies in the Interactive Media industry. The industry median ROC % is 1.88. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROC % for an Interactive Media company?
The median ROC % among Interactive Media companies is 1.88, based on 560 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 Life's Time Capsule Services and its competitors. For the Interactive Media industry, the median ROC % is 1.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Life's Time Capsule Services's current ROC % is -42.65%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Life's Time Capsule Services stock overvalued right now?
Life's Time Capsule Services (LTCP) has a current ROC % of -42.65%. The current ROC % is -42.65%. 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 Life's Time Capsule Services (LTCP), the current ROC % is -42.65% as of Sep. 2014. 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.

Life's Time Capsule Services Business Description

Address 401 Continental Drive, Suite 401 - 703, Newark, DE, USA, 19713
Life's Time Capsule Services Inc is a Technology holding company which provides services in social media, data storage, and digital reminiscence therapy for Alzheimers patients. These services are unified under a single platform, designed in concert with Amazons S3 network infrastructure, with mobile apps available in both the iTunes and Google Play stores.