Liying Environmental Protection Technology Co (ROCO:7820) ROC %: 7.32% (As of Dec. 2025)

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ROCO:7820 Liying Environmental Protection Technology Co Ltd ROCO:7820
21 GF Score
Price NT$111.50
! 1 Warning Sign
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What is Liying Environmental Protection Technology Co ROC %?

Liying Environmental Protection Technology Co ROCO:7820 +2.29% 21 ROC % is 7.32% as of Dec. 2025. GuruFocus rates ROCO:7820 with a GF Score™ of 21/100. The stock has 1 warning sign 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 %. Liying Environmental Protection Technology Co's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 7.32%.

As of today (2026-07-22), Liying Environmental Protection Technology Co's WACC % is 9.55%. Liying Environmental Protection Technology Co's ROC % is 3.55% (calculated using TTM income statement data). Liying Environmental Protection Technology Co earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Liying Environmental Protection Technology Co  (ROCO:7820) 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, Liying Environmental Protection Technology Co's WACC % is 9.55%. Liying Environmental Protection Technology Co's ROC % is 3.55% (calculated using TTM income statement data). Liying Environmental Protection Technology 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.


Liying Environmental Protection Technology Co ROC % Related Terms


Liying Environmental Protection Technology Co ROC % Historical Data

* Premium members only.

The historical data trend for Liying Environmental Protection Technology 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.

Liying Environmental Protection Technology Co ROC % Chart

Liying Environmental Protection Technology Co Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROC %
Get a 7-Day Free Trial 7.70 11.76 4.79 6.23 7.63

Liying Environmental Protection Technology Co Quarterly Data
Dec20 Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
ROC % Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.09 10.44 0.00 6.75 7.32
ROCO:7820
21GF Score
Liying Environmental Protection Technology Co Ltd ROCO:7820
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Liying Environmental Protection Technology Co ROC % Calculation

Liying Environmental Protection Technology Co'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 )
=80.214 * ( 1 - 19.92% )/( (826.962 + 856.513)/ 2 )
=64.2353712/841.7375
=7.63 %

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))
=1154.216 - 25.899 - ( 301.355 - max(0, 54.076 - 365.372+301.355))
=826.962

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))
=1362.987 - 41.705 - ( 483.658 - max(0, 85.108 - 549.877+483.658))
=856.513

Liying Environmental Protection Technology Co'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: Sep. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=78.34 * ( 1 - 20.02% )/( (855.223 + 856.513)/ 2 )
=62.656332/855.868
=7.32 %

where

Invested Capital(Q: Sep. 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))
=1327.953 - 33.141 - ( 454.157 - max(0, 77.602 - 517.191+454.157))
=855.223

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))
=1362.987 - 41.705 - ( 483.658 - max(0, 85.108 - 549.877+483.658))
=856.513

Note: The Operating Income data used here is four times the quarterly (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 7.32% mean?
Liying Environmental Protection Technology Co (ROCO:7820) has a ROC % of 7.32% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Liying Environmental Protection Technology Co and its competitors.
Is Liying Environmental Protection Technology Co's ROC % too high?
Liying Environmental Protection Technology Co's current ROC % is 7.32%. The Waste Management industry median ROC % is 3.53. Liying Environmental Protection Technology Co's value of 7.32% is 107.4% above this industry median. Overall, Liying Environmental Protection Technology Co has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does Liying Environmental Protection Technology Co's ROC % compare to WM and RSG?
Liying Environmental Protection Technology Co's ROC % of 7.32% can be compared against companies in the Waste Management industry. The industry median ROC % is 3.53. Liying Environmental Protection Technology Co's value of 7.32% is 107.4% 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 Waste Management company?
The median ROC % among Waste Management companies is 3.53, based on 244 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. Liying Environmental Protection Technology Co's current ROC % of 7.32% is 107.4% 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 Liying Environmental Protection Technology Co and its competitors. For the Waste Management industry, the median ROC % is 3.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Liying Environmental Protection Technology Co's current ROC % is 7.32%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Liying Environmental Protection Technology Co stock overvalued right now?
Liying Environmental Protection Technology Co (ROCO:7820) has a current ROC % of 7.32%. The current ROC % is 7.32% and 107.4% above the Waste Management industry median of 3.53. Liying Environmental Protection Technology Co's overall GF Score™ is 21/100 with 1 warning sign 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 Liying Environmental Protection Technology Co (ROCO:7820), the current ROC % is 7.32% 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.

Liying Environmental Protection Technology Co Business Description

Address No.7 ,Gongye 2nd Road, Pingzhen District, Taoyuan, TWN, 324403
Liying Environmental Protection Technology Co Ltd is engaged in Waste hydrofluoric acid and calcium fluoride sludge recycling technology services and artificial fluorite. The group receives and processes industrial waste calcium fluoride sludge from domestic semiconductor, panel, and solar cell companies monthly to produce artificial fluorite, a raw material necessary for steelmaking, through reuse processes.
21GF Score

Get the complete analysis for ROCO:7820

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

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