Atlantic Petroleum P/F (LTS:0OF9) ROC %: -2.40% (As of Mar. 2026)

What is Atlantic Petroleum P/F ROC %?

Atlantic Petroleum P/F LTS:0OF9 34 ROC % is -2.40% as of Mar. 2026. GuruFocus rates LTS:0OF9 with a GF Score™ of 34/100. The stock has 5 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 %. Atlantic Petroleum P/F's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was -2.40%.

As of today (2026-06-30), Atlantic Petroleum P/F's WACC % is 0.33%. Atlantic Petroleum P/F's ROC % is -9.30% (calculated using TTM income statement data). Atlantic Petroleum P/F earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Atlantic Petroleum P/F (LTS:0OF9) 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, Atlantic Petroleum P/F's WACC % is 0.33%. Atlantic Petroleum P/F's ROC % is -9.30% (calculated using TTM income statement data). Atlantic Petroleum P/F 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.

Atlantic Petroleum P/F ROC % Related Terms

Atlantic Petroleum P/F ROC % Historical Data

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The historical data trend for Atlantic Petroleum P/F'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.

Atlantic Petroleum P/F ROC % Chart

Atlantic Petroleum P/F Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROC %

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-2.16

-1.69

-19.99

0.00

-7.97

Atlantic Petroleum P/F Quarterly Data
	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25	Mar26
ROC %	Get a 7-Day Free Trial															1.99	-4.62	-1.46	-29.09	-2.40

34GF Score

Atlantic Petroleum P/F LTS:0OF9

ROC % is just one metric. See GF Score™, valuation, warning signs, and more.

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Atlantic Petroleum P/F ROC % Calculation

Atlantic Petroleum P/F'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 )
=	-5.06 * ( 1 - 0% )	/	( (67.26	+	59.72)	/ 2 )
=	-5.06	/	63.49
=	-7.97 %

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	))
=	15.891	-	45.398	-	( 0.031	-	max(0, 105.038	-	8.271	+	0.031	))
=	67.26

	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	))
=	4.414	-	37.753	-	( 0.043	-	max(0, 97.473	-	4.414	+	0.043	))
=	59.72

Atlantic Petroleum P/F's annualized Return on Capital (ROC %) for the quarter that ended in Mar. 2026 is calculated as:

	ROC % (Q: Mar. 2026 )
=	NOPAT	/	Average Invested Capital
=	Operating Income * ( 1 - Tax Rate % )	/	( (Invested Capital (Q: Dec. 2025 )	+	Invested Capital (Q: Mar. 2026 ))	/ count )
=	-1.428 * ( 1 - 0% )	/	( (59.72	+	59.515)	/ 2 )
=	-1.428	/	59.6175
=	-2.40 %

where

	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	))
=	4.414	-	37.753	-	( 0.043	-	max(0, 97.473	-	4.414	+	0.043	))
=	59.72

	Invested Capital		(Q: Mar. 2026 )
=	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	))
=	3.635	-	37.697	-	( 0.189	-	max(0, 97.212	-	3.635	+	0.189	))
=	59.515

Note: The Operating Income data used here is four times the quarterly (Mar. 2026) data. The tax rate is limited to between 0% and 100%.

Frequently Asked Questions Learn more about ROC % →

What does a ROC % of -2.40% mean?

Atlantic Petroleum P/F (LTS:0OF9) has a ROC % of -2.40% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Atlantic Petroleum P/F and its competitors.

Is Atlantic Petroleum P/F's ROC % too high?

Atlantic Petroleum P/F's current ROC % is -2.40%. Overall, Atlantic Petroleum P/F has a GF Score™ of 34/100, reflecting its overall financial health beyond just this single metric.

How does Atlantic Petroleum P/F's ROC % compare to COP and EOG?

Atlantic Petroleum P/F's ROC % of -2.40% can be compared against companies in the Oil & Gas industry. The industry median ROC % is 3.66. 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 Oil & Gas company?

The median ROC % among Oil & Gas companies is 3.66, based on 1,002 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 Atlantic Petroleum P/F and its competitors. For the Oil & Gas industry, the median ROC % is 3.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Atlantic Petroleum P/F's current ROC % is -2.40%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Atlantic Petroleum P/F stock overvalued right now?

Atlantic Petroleum P/F (LTS:0OF9) has a current ROC % of -2.40%. The current ROC % is -2.40%. Atlantic Petroleum P/F's overall GF Score™ is 34/100 with 5 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 Atlantic Petroleum P/F (LTS:0OF9), the current ROC % is -2.40% as of Mar. 2026. 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.

Atlantic Petroleum P/F Business Description

Industry Energy Oil & Gas

Comparable Companies HKSE:00883 COP TSX:CNQ EOG FANG OXY DVN MIC:NVTK ASX:WDS EQT TPL TSE:1605 EXE OSL:AKRBP TSX:TOU ASX:STO BKK:PTTEP PR OVV TSX:WCP

Other Exchanges ATLA DKK:Denmark B3W:Germany

Address Lucas Debesargota 8, P.O. Box 1228, Torshavn, FRO, FO-110

Website https://www.petroleum.fo

Atlantic Petroleum P/F is engaged in the production and sale of hydrocarbons. Geographically, the company operates in four regional segments: the Faroe Islands, the United Kingdom, Norway, and Others.

34GF Score

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