LifeStar Holding (MAL:LSR) ROC %: 0.00% (As of Dec. 2025)


MAL:LSR LifeStar Holding PLC MAL:LSR
34 GF Score
Price €0.50
! 5 Warning Signs
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What is LifeStar Holding ROC %?

LifeStar Holding MAL:LSR 34 ROC % is 0.00% as of Dec. 2025. GuruFocus rates MAL:LSR 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 %. LifeStar Holding's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 0.00%.

As of today (2026-06-26), LifeStar Holding's WACC % is 9.34%. LifeStar Holding's ROC % is -0.65% (calculated using TTM income statement data). LifeStar Holding earns returns that do not match up to its cost of capital. It will destroy value as it grows.


LifeStar Holding  (MAL:LSR) 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, LifeStar Holding's WACC % is 9.34%. LifeStar Holding's ROC % is -0.65% (calculated using TTM income statement data). LifeStar Holding 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.


LifeStar Holding ROC % Related Terms


LifeStar Holding ROC % Historical Data

* Premium members only.

The historical data trend for LifeStar Holding'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.

LifeStar Holding ROC % Chart

LifeStar Holding 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 0.68 -2.45 0.15 -0.35 -0.65

LifeStar Holding Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 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 Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00
MAL:LSR
34GF Score
LifeStar Holding PLC MAL:LSR
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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LifeStar Holding ROC % Calculation

LifeStar Holding'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
=EBIT * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2024 ) + Invested Capital (A: Dec. 2025 ))/ count )
=-0.979 * ( 1 - 0% )/( (145.91855 + 153.28165)/ 2 )
=-0.979/149.6001
=-0.65 %

where

Invested Capital(A: Dec. 2024 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Balance Sheet Cash And Cash Equivalents - 5% * Revenue )
=152.418 - 5.187 - ( 2.196 - 5% * 17.671 )
=145.91855

Invested Capital(A: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Balance Sheet Cash And Cash Equivalents - 5% * Revenue )
=158.571 - 3.91 - ( 1.914 - 5% * 10.693 )
=153.28165

LifeStar Holding'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
=EBIT * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=0 * ( 1 - 0% )/( (139.9826 + 153.0741)/ 2 )
=0/146.52835
=0.00 %

where

Invested Capital(Q: Jun. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Balance Sheet Cash And Cash Equivalents - 5% * Revenue )
=150.853 - 6.378 - ( 4.7 - 5% * 4.152 )
=139.9826

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Balance Sheet Cash And Cash Equivalents - 5% * Revenue )
=158.571 - 3.91 - ( 1.914 - 5% * 6.542 )
=153.0741

Note: The EBIT 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 0.00% mean?
LifeStar Holding (MAL:LSR) has a ROC % of 0.00% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on LifeStar Holding and its competitors.
Is LifeStar Holding's ROC % too high?
LifeStar Holding's current ROC % is 0.00%. Overall, LifeStar Holding has a GF Score™ of 34/100, reflecting its overall financial health beyond just this single metric.
How does LifeStar Holding's ROC % compare to MMC and AON?
LifeStar Holding's ROC % of 0.00% can be compared against companies in the Insurance industry. The industry median ROC % is 3.36. 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 Insurance company?
The median ROC % among Insurance companies is 3.36, based on 368 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 LifeStar Holding and its competitors. For the Insurance industry, the median ROC % is 3.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LifeStar Holding's current ROC % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LifeStar Holding stock overvalued right now?
LifeStar Holding (MAL:LSR) has a current ROC % of 0.00%. The current ROC % is 0.00%. LifeStar Holding'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 LifeStar Holding (MAL:LSR), the current ROC % is 0.00% 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.

LifeStar Holding Business Description

Address Testaferrata Street, Ta Xbiex, MLT, XBX 1403
LifeStar Holding PLC is a financial services company registered in Malta. The company operates in four segments namely Investment and advisory services, Business of insurance, Agency and brokerage Services, and Property Services. Geographically, the company operates in Malta.
34GF Score

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

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