ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Uttam Sugar Mills's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 14.68%.
As of today (2026-07-01), Uttam Sugar Mills's WACC % is 9.28%. Uttam Sugar Mills's ROC % is 8.38% (calculated using TTM income statement data).
Uttam Sugar Mills earns returns that do not match up to its cost of capital. It will destroy value as it grows.
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, Uttam Sugar Mills's WACC % is 9.28%. Uttam Sugar Mills's ROC % is 8.38% (calculated using TTM income statement data).
Uttam Sugar Mills 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.
Uttam Sugar Mills ROC % Related Terms
Uttam Sugar Mills ROC % Historical Data
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The historical data trend for Uttam Sugar Mills'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 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.
Uttam Sugar Mills (NSE:UTTAMSUGAR) has a ROC % of 14.68% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Uttam Sugar Mills and its competitors.
Is Uttam Sugar Mills' ROC % too high?
Uttam Sugar Mills' current ROC % is 14.68%. The Consumer Packaged Goods industry median ROC % is 5.14. Uttam Sugar Mills' value of 14.68% is 185.9% above this industry median. Overall, Uttam Sugar Mills has a GF Score™ of 65/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Uttam Sugar Mills' ROC % compare to MDLZ and HSY?
Uttam Sugar Mills' ROC % of 14.68% can be compared against companies in the Consumer Packaged Goods industry. The industry median ROC % is 5.14. Uttam Sugar Mills' value of 14.68% is 185.9% 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 Consumer Packaged Goods company?
The median ROC % among Consumer Packaged Goods companies is 5.14, based on 1,942 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. Uttam Sugar Mills's current ROC % of 14.68% is 185.9% 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 Uttam Sugar Mills 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. Uttam Sugar Mills's current ROC % is 14.68%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Uttam Sugar Mills stock overvalued right now?
Based on GuruFocus' analysis, Uttam Sugar Mills (NSE:UTTAMSUGAR) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹352.53, compared to a current price of ₹228.55 — trading 35.2% below its estimated fair value. The current ROC % is 14.68% and 185.9% above the Consumer Packaged Goods industry median of 5.14. Uttam Sugar Mills' overall GF Score™ is 65/100 with 2 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 Uttam Sugar Mills (NSE:UTTAMSUGAR), the current ROC % is 14.68% 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 Uttam Sugar Mills (NSE:UTTAMSUGAR) Overvalued in 2026?
Based on GuruFocus' analysis, Uttam Sugar Mills stock appears to be undervalued.
The current stock price of ₹228.55 is trading 35.2% below its estimated GF Value™ of ₹352.53.
GuruFocus considers Uttam Sugar Mills to be Significantly Undervalued.
Key valuation signals for NSE:UTTAMSUGAR:
ROC %: 14.68%
GF Value™: ₹352.53 vs. price of ₹228.55 (35.2% below fair value)
Industry Position: 185.9% above the Consumer Packaged Goods median
No single metric tells the full story. See the NSE:UTTAMSUGAR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Uttam Sugar Mills Ltd is an Indian company engaged in manufacturing of Sugar, Industrial Alcohol and Generation of Power. The company operates in segments that include Sugar, Cogeneration, and Distillery. The Sugar segment generates maximum revenue for the company. The Sugar segment gnerates revenue from manufacturing and sale of sugar and its by-products and power. Its products consist of Sulphurfree Sugar, Double Refined, Invert sugar syrup, Natural Brown Sugar, Liquid Sugar, candy, and Others.
65GF Score
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