ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Grupa Azoty Zaklady Azotowe Pulawy's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 3.02%.
As of today (2026-06-26), Grupa Azoty Zaklady Azotowe Pulawy's WACC % is 12.64%. Grupa Azoty Zaklady Azotowe Pulawy's ROC % is -2.14% (calculated using TTM income statement data).
Grupa Azoty Zaklady Azotowe Pulawy earns returns that do not match up to its cost of capital. It will destroy value as it grows.
Grupa Azoty Zaklady Azotowe Pulawy (LTS:0OII) 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, Grupa Azoty Zaklady Azotowe Pulawy's WACC % is 12.64%. Grupa Azoty Zaklady Azotowe Pulawy's ROC % is -2.14% (calculated using TTM income statement data).
Grupa Azoty Zaklady Azotowe Pulawy 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.
Grupa Azoty Zaklady Azotowe Pulawy ROC % Related Terms
Grupa Azoty Zaklady Azotowe Pulawy ROC % Historical Data
* 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.
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%.
* 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.
Grupa Azoty Zaklady Azotowe Pulawy (LTS:0OII) has a ROC % of 3.02% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Grupa Azoty Zaklady Azotowe Pulawy and its competitors.
Is Grupa Azoty Zaklady Azotowe Pulawy's ROC % too high?
Grupa Azoty Zaklady Azotowe Pulawy's current ROC % is 3.02%. The Agriculture industry median ROC % is 5.48. Grupa Azoty Zaklady Azotowe Pulawy's value of 3.02% is 44.8% below this industry median. Overall, Grupa Azoty Zaklady Azotowe Pulawy has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does Grupa Azoty Zaklady Azotowe Pulawy's ROC % compare to CTVA and CF?
Grupa Azoty Zaklady Azotowe Pulawy's ROC % of 3.02% can be compared against companies in the Agriculture industry. The industry median ROC % is 5.48. Grupa Azoty Zaklady Azotowe Pulawy's value of 3.02% is 44.8% below 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 an Agriculture company?
The median ROC % among Agriculture companies is 5.48, based on 258 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. Grupa Azoty Zaklady Azotowe Pulawy's current ROC % of 3.02% is 44.8% below 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 Grupa Azoty Zaklady Azotowe Pulawy and its competitors. For the Agriculture industry, the median ROC % is 5.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Grupa Azoty Zaklady Azotowe Pulawy's current ROC % is 3.02%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grupa Azoty Zaklady Azotowe Pulawy stock overvalued right now?
Grupa Azoty Zaklady Azotowe Pulawy (LTS:0OII) has a current ROC % of 3.02%. The stock's GF Value™ is zł246.07, compared to a current price of zł248.00 — trading 0.8% above its estimated fair value. The current ROC % is 3.02% and 44.8% below the Agriculture industry median of 5.48. Grupa Azoty Zaklady Azotowe Pulawy's overall GF Score™ is 66/100 with 3 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 Grupa Azoty Zaklady Azotowe Pulawy (LTS:0OII), the current ROC % is 3.02% 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.
Is Grupa Azoty Zaklady Azotowe Pulawy (LTS:0OII) Overvalued in 2026?
Based on GuruFocus' analysis, Grupa Azoty Zaklady Azotowe Pulawy stock appears to be overvalued.
The current stock price of zł248.00 is trading 0.8% above its estimated GF Value™ of zł246.07.
Key valuation signals for LTS:0OII:
ROC %: 3.02%
GF Value™: zł246.07 vs. price of zł248.00 (0.8% above fair value)
Industry Position: 44.8% below the Agriculture median
No single metric tells the full story. See the LTS:0OII stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Grupa Azoty Zaklady Azotowe Pulawy Business Description
Grupa Azoty Zaklady Azotowe Pulawy SA is a manufacturer and supplier of mineral fertilizers, basic chemicals and also involved in the procurement of raw materials and consumables. The company's segment includes Agro; Plastics; Energy and Other Activities. It generates maximum revenue from the Agro segment. The Agro Segment comprises the manufacturing of ammonia and products derived from the processing of ammonia, in particular urea and its solutions, including urea-ammonium nitrate solution, melamine, nitric acid, ammonium nitrate, technical gases, hydrogen peroxide, as well as phosphorus, potassium and blended fertilizers.
66GF Score
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