EmBestor Technology (ROCO:7843) ROC %: 29.16% (As of Dec. 2025)

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ROCO:7843 EmBestor Technology Inc ROCO:7843
24 GF Score
Price NT$107.00
! 4 Warning Signs
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What is EmBestor Technology ROC %?

EmBestor Technology ROCO:7843 24 ROC % is 29.16% as of Dec. 2025. GuruFocus rates ROCO:7843 with a GF Score™ of 24/100. 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 %. EmBestor Technology's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 29.16%.

As of today (2026-07-21), EmBestor Technology's WACC % is 10.53%. EmBestor Technology's ROC % is 18.15% (calculated using TTM income statement data). EmBestor Technology 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.


EmBestor Technology  (ROCO:7843) 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, EmBestor Technology's WACC % is 10.53%. EmBestor Technology's ROC % is 18.15% (calculated using TTM income statement data). EmBestor Technology 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.


EmBestor Technology ROC % Related Terms


EmBestor Technology ROC % Historical Data

* Premium members only.

The historical data trend for EmBestor Technology'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.

EmBestor Technology ROC % Chart

EmBestor Technology Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
ROC %
0.00 87.24 68.35 29.87 17.05

EmBestor Technology Semi-Annual Data
Dec21 Dec22 Dec23 Jun24 Dec24 Jun25 Dec25
ROC % Get a 7-Day Free Trial 0.00 41.59 21.22 3.73 29.16
ROCO:7843
24GF Score
EmBestor Technology Inc ROCO:7843
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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EmBestor Technology ROC % Calculation

EmBestor Technology'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 )
=22.418 * ( 1 - 6.94% )/( (96.178 + 148.596)/ 2 )
=20.8621908/122.387
=17.05 %

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))
=494.138 - 36.626 - ( 361.334 - max(0, 43.322 - 462.823+361.334))
=96.178

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))
=605.231 - 32.332 - ( 424.303 - max(0, 39.042 - 564.838+424.303))
=148.596

EmBestor Technology'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 )
=40.596 * ( 1 - 10.72% )/( (100.031 + 148.596)/ 2 )
=36.2441088/124.3135
=29.16 %

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))
=574.213 - 54.556 - ( 419.626 - max(0, 58.534 - 546.166+419.626))
=100.031

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))
=605.231 - 32.332 - ( 424.303 - max(0, 39.042 - 564.838+424.303))
=148.596

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 29.16% mean?
EmBestor Technology (ROCO:7843) has a ROC % of 29.16% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on EmBestor Technology and its competitors.
Is EmBestor Technology's ROC % too high?
EmBestor Technology's current ROC % is 29.16%. The Hardware industry median ROC % is 4.14. EmBestor Technology's value of 29.16% is 604.3% above this industry median. Overall, EmBestor Technology has a GF Score™ of 24/100, reflecting its overall financial health beyond just this single metric.
How does EmBestor Technology's ROC % compare to SNDK and DELL?
EmBestor Technology's ROC % of 29.16% can be compared against companies in the Hardware industry. The industry median ROC % is 4.14. EmBestor Technology's value of 29.16% is 604.3% 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 Hardware company?
The median ROC % among Hardware companies is 4.14, based on 2,449 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. EmBestor Technology's current ROC % of 29.16% is 604.3% 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 EmBestor Technology and its competitors. For the Hardware industry, the median ROC % is 4.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. EmBestor Technology's current ROC % is 29.16%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EmBestor Technology stock overvalued right now?
EmBestor Technology (ROCO:7843) has a current ROC % of 29.16%. The current ROC % is 29.16% and 604.3% above the Hardware industry median of 4.14. EmBestor Technology's overall GF Score™ is 24/100 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 EmBestor Technology (ROCO:7843), the current ROC % is 29.16% 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.

EmBestor Technology Business Description

Address 7th Floor, No.1, Chinshan 8th Street, Hsinchu, TWN, 30080
EmBestor Technology Inc is a professional technology company of Embedded Flash Storage Products and Solutions for industrial applications. It provides the products and business of industrial embedded flash storage modules, such as: industrial SD/uSD cards, industrial SATA SSD, and industrial PCIe/NVMe SSD.
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Get the complete analysis for ROCO:7843

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

NT$107.00
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