Artgreen Co (NGO:3419) ROC %: 5.14% (As of Apr. 2026)


NGO:3419 Artgreen Co Ltd NGO:3419
65 GF Score
Price 円1,940.00
GF Value 円1,988.77
Valuation Fairly Valued
! 5 Warning Signs
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What is Artgreen Co ROC %?

Artgreen Co NGO:3419 -0.41% 65 ROC % is 5.14% as of Apr. 2026. GuruFocus rates NGO:3419 with a GF Score™ of 65/100 and a GF Value™ of 円1,988.77 (Fairly Valued). 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 %. Artgreen Co's annualized return on capital (ROC %) for the quarter that ended in Apr. 2026 was 5.14%.

As of today (2026-06-27), Artgreen Co's WACC % is 1.93%. Artgreen Co's ROC % is 3.06% (calculated using TTM income statement data). Artgreen Co 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.


Artgreen Co  (NGO:3419) 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, Artgreen Co's WACC % is 1.93%. Artgreen Co's ROC % is 3.06% (calculated using TTM income statement data). Artgreen Co 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.


Artgreen Co ROC % Related Terms


Artgreen Co ROC % Historical Data

* Premium members only.

The historical data trend for Artgreen Co'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.

Artgreen Co ROC % Chart

Artgreen Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
ROC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.37 8.81 0.02 3.43 0.79

Artgreen Co Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 6.79 0.75 0.00 1.06 5.14
NGO:3419
65GF Score
Artgreen Co Ltd NGO:3419
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Artgreen Co ROC % Calculation

Artgreen Co's annualized Return on Capital (ROC %) for the fiscal year that ended in Oct. 2025 is calculated as:

ROC % (A: Oct. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Oct. 2024 ) + Invested Capital (A: Oct. 2025 ))/ count )
=14.969 * ( 1 - 72.66% )/( (468.03 + 570.264)/ 2 )
=4.0925246/519.147
=0.79 %

where

Invested Capital(A: Oct. 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))
=1353.502 - 197.945 - ( 692.065 - max(0, 480.531 - 1168.058+692.065))
=468.03

Invested Capital(A: Oct. 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))
=1419.113 - 174.586 - ( 674.263 - max(0, 456.191 - 1196.648+674.263))
=570.264

Artgreen Co's annualized Return on Capital (ROC %) for the quarter that ended in Apr. 2026 is calculated as:

ROC % (Q: Apr. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Oct. 2025 ) + Invested Capital (Q: Apr. 2026 ))/ count )
=48.358 * ( 1 - 33.12% )/( (570.264 + 688.577)/ 2 )
=32.3418304/629.4205
=5.14 %

where

Invested Capital(Q: Oct. 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))
=1419.113 - 174.586 - ( 674.263 - max(0, 456.191 - 1196.648+674.263))
=570.264

Invested Capital(Q: Apr. 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))
=1402.506 - 130.331 - ( 583.598 - max(0, 508.468 - 1193.578+583.598))
=688.577

Note: The Operating Income data used here is two times the semi-annual (Apr. 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.

Frequently Asked Questions Learn more about ROC % →
What does a ROC % of 5.14% mean?
Artgreen Co (NGO:3419) has a ROC % of 5.14% as of Apr. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Artgreen Co and its competitors.
Is Artgreen Co's ROC % too high?
Artgreen Co's current ROC % is 5.14%. The Consumer Packaged Goods industry median ROC % is 5.14. Artgreen Co's value of 5.14% is 0% at this industry median. Overall, Artgreen Co has a GF Score™ of 65/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Artgreen Co's ROC % compare to ADM and BG?
Artgreen Co's ROC % of 5.14% can be compared against companies in the Consumer Packaged Goods industry. The industry median ROC % is 5.14. Artgreen Co's value of 5.14% is 0% at 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 Consumer Packaged Goods company?
The median ROC % among Consumer Packaged Goods companies is 5.14, based on 1,948 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. Artgreen Co's current ROC % of 5.14% is 0% at 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 Artgreen Co and its competitors. For the Consumer Packaged Goods industry, the median ROC % is 5.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Artgreen Co's current ROC % is 5.14%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Artgreen Co stock overvalued right now?
Based on GuruFocus' analysis, Artgreen Co (NGO:3419) is currently considered Fairly Valued. The stock's GF Value™ is 円1,988.77, compared to a current price of 円1,940.00 — trading 2.5% below its estimated fair value. The current ROC % is 5.14% and 0% at the Consumer Packaged Goods industry median of 5.14. Artgreen Co's overall GF Score™ is 65/100 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 Artgreen Co (NGO:3419), the current ROC % is 5.14% as of Apr. 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 Artgreen Co (NGO:3419) Overvalued in 2026?

Based on GuruFocus' analysis, Artgreen Co stock appears to be undervalued. The current stock price of 円1,940.00 is trading 2.5% below its estimated GF Value™ of 円1,988.77. GuruFocus considers Artgreen Co to be Fairly Valued.

Key valuation signals for NGO:3419:

  • ROC %: 5.14%
  • GF Value™: 円1,988.77 vs. price of 円1,940.00 (2.5% below fair value)
  • GF Score™: 65/100 with 5 warning signs
  • Industry Position: 0% at the Consumer Packaged Goods median

No single metric tells the full story. See the NGO:3419 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Artgreen Co Business Description

Address Fukuzumi Building 1-8-8 Fukuzumi, Koto Ward, Tokyo, JPN, 135-0032
Artgreen Co Ltd is specialized in flower business and offers various services ranging from seed production, sales, distribution. It is a supplier and grower of orchid seeds and other seedlings. It is engaged in the importing and marketing of flower. It also produces the artificial flower.
65GF Score

Get the complete analysis for NGO:3419

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

円1,940.00
Price
円1,988.77
GF Value