Scandinavian Investment Group (OCSE:SIG) ROC %: -0.44% (As of Dec. 2025)


OCSE:SIG Scandinavian Investment Group Ltd OCSE:SIG
31 GF Score
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What is Scandinavian Investment Group ROC %?

Scandinavian Investment Group OCSE:SIG 31 ROC % is -0.44% as of Dec. 2025. GuruFocus rates OCSE:SIG with a GF Score™ of 31/100. The stock has 4 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 %. Scandinavian Investment Group's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was -0.44%.

As of today (2026-07-12), Scandinavian Investment Group's WACC % is 2.17%. Scandinavian Investment Group's ROC % is -1.01% (calculated using TTM income statement data). Scandinavian Investment Group earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Scandinavian Investment Group  (OCSE:SIG) 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, Scandinavian Investment Group's WACC % is 2.17%. Scandinavian Investment Group's ROC % is -1.01% (calculated using TTM income statement data). Scandinavian Investment Group 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.

Scandinavian Investment Group ROC % Related Terms

Scandinavian Investment Group ROC % Historical Data

* Premium members only.

The historical data trend for Scandinavian Investment Group'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.

Scandinavian Investment Group ROC % Chart

Scandinavian Investment Group 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 -1.60 -1.43 -1.70 -1.73 -0.98

Scandinavian Investment Group 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 -1.35 -1.96 -1.36 -0.93 -0.44
OCSE:SIG
31GF Score
Scandinavian Investment Group Ltd OCSE:SIG
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Scandinavian Investment Group ROC % Calculation

Scandinavian Investment Group'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
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2024 ) + Invested Capital (A: Dec. 2025 ))/ count )
=-3.8 * ( 1 - 36.7% )/( (204.5 + 287)/ 2 )
=-2.4054/245.75
=-0.98 %

where

Invested Capital(A: Dec. 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))
=307.2 - 0 - ( 116.4 - max(0, 15.4 - 118.1+116.4))
=204.5

Invested Capital(A: Dec. 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))
=377.1 - 0 - ( 127.2 - max(0, 38.5 - 128.6+127.2))
=287

Scandinavian Investment Group'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
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=-5.6 * ( 1 - 80% )/( (225.6 + 287)/ 2 )
=-1.12/256.3
=-0.44 %

where

Invested Capital(Q: Jun. 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))
=319.7 - 0 - ( 129.1 - max(0, 36 - 130.1+129.1))
=225.6

Invested Capital(Q: Dec. 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))
=377.1 - 0 - ( 127.2 - max(0, 38.5 - 128.6+127.2))
=287

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.

Frequently Asked Questions Learn more about ROC % →
What does a ROC % of -0.44% mean?
Scandinavian Investment Group (OCSE:SIG) has a ROC % of -0.44% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Scandinavian Investment Group and its competitors.
Is Scandinavian Investment Group's ROC % too high?
Scandinavian Investment Group's current ROC % is -0.44%. Overall, Scandinavian Investment Group has a GF Score™ of 31/100, reflecting its overall financial health beyond just this single metric.
How does Scandinavian Investment Group's ROC % compare to SSD and UFPI?
Scandinavian Investment Group's ROC % of -0.44% can be compared against companies in the Forest Products industry. The industry median ROC % is 1.57. 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 Forest Products company?
The median ROC % among Forest Products companies is 1.57, based on 278 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 Scandinavian Investment Group and its competitors. For the Forest Products industry, the median ROC % is 1.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Scandinavian Investment Group's current ROC % is -0.44%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Scandinavian Investment Group stock overvalued right now?
Scandinavian Investment Group (OCSE:SIG) has a current ROC % of -0.44%. The current ROC % is -0.44%. Scandinavian Investment Group's overall GF Score™ is 31/100 with 4 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 Scandinavian Investment Group (OCSE:SIG), the current ROC % is -0.44% 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.

Scandinavian Investment Group Business Description

Address Herlev Hovedgade 195, Herlev, DNK, 2730
Scandinavian Investment Group Ltd is a listed trading company that invests in real estate, corporate bonds and shares in listed companies. The company takes an active and value-creating approach to all its investments, which means that it has a close dialog with the management of the companies it invests in as well as the tenants in the properties it owns.
31GF 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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