PKIN (Pekin Life Insurance Co) ROC %: 0.00% (As of Dec. 2006)


PKIN Pekin Life Insurance Co PKIN
34 GF Score
Price $11.75
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What is Pekin Life Insurance Co ROC %?

Pekin Life Insurance Co PKIN 34 ROC % is 0.00% as of Dec. 2006. GuruFocus rates PKIN with a GF Score™ of 34/100.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Pekin Life Insurance Co's annualized return on capital (ROC %) for the quarter that ended in Dec. 2006 was 0.00%.

As of today (2026-06-26), Pekin Life Insurance Co's WACC % is 0.00%. Pekin Life Insurance Co's ROC % is 0.00% (calculated using TTM income statement data). Pekin Life Insurance Co earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Pekin Life Insurance Co  (OTCPK:PKIN) 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, Pekin Life Insurance Co's WACC % is 0.00%. Pekin Life Insurance Co's ROC % is 0.00% (calculated using TTM income statement data). Pekin Life Insurance Co 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.

Pekin Life Insurance Co ROC % Related Terms

Pekin Life Insurance Co ROC % Historical Data

* Premium members only.

The historical data trend for Pekin Life Insurance 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.

Pekin Life Insurance Co ROC % Chart

Pekin Life Insurance Co Annual Data
Trend Dec02 Dec03 Dec04 Dec05 Dec06
ROC %
0.00 0.00 0.00 0.00 0.00

Pekin Life Insurance Co Quarterly Data
Dec02 Mar03 Jun03 Sep03 Dec03 Mar04 Jun04 Sep04 Dec04 Mar05 Jun05 Sep05 Dec05 Mar06 Jun06 Sep06 Dec06
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 0.00 0.00 0.00 0.00 0.00
PKIN
34GF Score
Pekin Life Insurance Co PKIN
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Pekin Life Insurance Co ROC % Calculation

Pekin Life Insurance Co's annualized Return on Capital (ROC %) for the fiscal year that ended in Dec. 2006 is calculated as:

ROC % (A: Dec. 2006 )
=NOPAT/Average Invested Capital
=EBIT * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2005 ) + Invested Capital (A: Dec. 2006 ))/ count )
=0 * ( 1 - % )/( (773.4629 + 806.45815)/ 2 )
=0/789.960525
=0.00 %

where

Invested Capital(A: Dec. 2005 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Balance Sheet Cash And Cash Equivalents - 5% * Revenue )
=761.846 - 0 - ( 0 - 5% * 232.338 )
=773.4629

Invested Capital(A: Dec. 2006 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Balance Sheet Cash And Cash Equivalents - 5% * Revenue )
=794.256 - 0 - ( 0 - 5% * 244.043 )
=806.45815

Pekin Life Insurance Co's annualized Return on Capital (ROC %) for the quarter that ended in Dec. 2006 is calculated as:

ROC % (Q: Dec. 2006 )
=NOPAT/Average Invested Capital
=EBIT * ( 1 - Tax Rate % )/( (Invested Capital (Q: Sep. 2006 ) + Invested Capital (Q: Dec. 2006 ))/ count )
=0 * ( 1 - % )/( (400.1621 + 797.35595)/ 2 )
=0/598.759025
=0.00 %

where

Invested Capital(Q: Sep. 2006 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Balance Sheet Cash And Cash Equivalents - 5% * Revenue )
=397.128 - 0 - ( 0 - 5% * 60.682 )
=400.1621

Invested Capital(Q: Dec. 2006 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Balance Sheet Cash And Cash Equivalents - 5% * Revenue )
=794.256 - 0 - ( 0 - 5% * 61.999 )
=797.35595

Note: The EBIT data used here is four times the quarterly (Dec. 2006) 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?
Pekin Life Insurance Co (PKIN) has a ROC % of 0.00% as of Dec. 2006. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Pekin Life Insurance Co and its competitors.
Is Pekin Life Insurance Co's ROC % too high?
Pekin Life Insurance Co's current ROC % is 0.00%. Overall, Pekin Life Insurance Co has a GF Score™ of 34/100, reflecting its overall financial health beyond just this single metric.
How does Pekin Life Insurance Co's ROC % compare to VERY and CIA?
Pekin Life Insurance Co'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 Pekin Life Insurance Co 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. Pekin Life Insurance Co'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 Pekin Life Insurance Co stock overvalued right now?
Pekin Life Insurance Co (PKIN) has a current ROC % of 0.00%. The current ROC % is 0.00%. Pekin Life Insurance Co's overall GF Score™ is 34/100. 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 Pekin Life Insurance Co (PKIN), the current ROC % is 0.00% as of Dec. 2006. 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.

Pekin Life Insurance Co Business Description

Address 2505 Court Street, Pekin, IL, USA, 61558-0001
Pekin Life Insurance Co is an insurance company. It offers life insurance, accident insurance, health insurance, auto insurance, home insurance, and business insurance to individuals and businesses across the country. The company also offers group life, dental, and short-term disability as well as voluntary products. It sells its insurance products through independent agents.
34GF Score

Get the complete analysis for PKIN

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

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