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ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Computime Holdings's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 10.96%.
As of today (2026-07-16), Computime Holdings's WACC % is 10.44%. Computime Holdings's ROC % is 19.42% (calculated using TTM income statement data).
Computime Holdings generates higher returns on investment than it costs the company to raise the capital needed for that investment. It 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.
Computime Holdings (MAL:CPT) 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, Computime Holdings's WACC % is 10.44%. Computime Holdings's ROC % is 19.42% (calculated using TTM income statement data).
Computime Holdings generates higher returns on investment than it costs the company to raise the capital needed for that investment. It 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.
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.
Computime Holdings ROC % Related Terms
Computime Holdings ROC % Historical Data
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The historical data trend for Computime Holdings'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.
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.
Computime Holdings (MAL:CPT) has a ROC % of 10.96% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Computime Holdings and its competitors.
Is Computime Holdings' ROC % too high?
Computime Holdings' current ROC % is 10.96%. The Software industry median ROC % is 3.10. Computime Holdings' value of 10.96% is 253.5% above this industry median. Overall, Computime Holdings has a GF Score™ of 35/100, reflecting its overall financial health beyond just this single metric.
How does Computime Holdings' ROC % compare to UBER and SHOP?
Computime Holdings' ROC % of 10.96% can be compared against companies in the Software industry. The industry median ROC % is 3.10. Computime Holdings' value of 10.96% is 253.5% 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 Software company?
The median ROC % among Software companies is 3.10, based on 2,829 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. Computime Holdings's current ROC % of 10.96% is 253.5% 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 Computime Holdings and its competitors. For the Software industry, the median ROC % is 3.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Computime Holdings's current ROC % is 10.96%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Computime Holdings stock overvalued right now?
Computime Holdings (MAL:CPT) has a current ROC % of 10.96%. The current ROC % is 10.96% and 253.5% above the Software industry median of 3.10. Computime Holdings' overall GF Score™ is 35/100. 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 Computime Holdings (MAL:CPT), the current ROC % is 10.96% 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.
Computime Holdings Plc is an investment and holding company. It invests and holds interests in companies and other ventures operating in the business-to-business ICT solutions industry. The Group operates three business divisions: Business Software Division, Fintech Division, and Systems Integration Division. Business Software Division, the Group implements ERP software, Enterprise Asset Management (EAM) software, financial management software, and custom-developed software. The Fintech Division is focused on offering regulatory ICT solutions as well as anti-money laundering (AML) transaction monitoring ICT solutions to businesses. Systems Integration Division is focused on the local ICT infrastructure and systems integration sector. Geographically, it derives majority revenue from Malta.
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