Brighton-Best Internation (Taiwan) (ROCO:8415) ROC %: 7.41% (As of Dec. 2025)


ROCO:8415 Brighton-Best Internation (Taiwan) Inc ROCO:8415
83 GF Score
Price NT$35.00
GF Value NT$33.73
Valuation Fairly Valued
! 4 Warning Signs
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What is Brighton-Best Internation (Taiwan) ROC %?

Brighton-Best Internation (Taiwan) ROCO:8415 +0.43% 83 ROC % is 7.41% as of Dec. 2025. GuruFocus rates ROCO:8415 with a GF Score™ of 83/100 and a GF Value™ of NT$33.73 (Fairly Valued). 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 %. Brighton-Best Internation (Taiwan)'s annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 7.41%.

As of today (2026-06-30), Brighton-Best Internation (Taiwan)'s WACC % is 4.28%. Brighton-Best Internation (Taiwan)'s ROC % is 7.61% (calculated using TTM income statement data). Brighton-Best Internation (Taiwan) 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.


Brighton-Best Internation (Taiwan)  (ROCO:8415) 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, Brighton-Best Internation (Taiwan)'s WACC % is 4.28%. Brighton-Best Internation (Taiwan)'s ROC % is 7.61% (calculated using TTM income statement data). Brighton-Best Internation (Taiwan) 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.


Brighton-Best Internation (Taiwan) ROC % Related Terms


Brighton-Best Internation (Taiwan) ROC % Historical Data

* Premium members only.

The historical data trend for Brighton-Best Internation (Taiwan)'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.

Brighton-Best Internation (Taiwan) ROC % Chart

Brighton-Best Internation (Taiwan) 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 13.35 11.19 7.03 5.36 7.76

Brighton-Best Internation (Taiwan) Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 3.82 5.82 7.60 9.02 7.41
ROCO:8415
83GF Score
Brighton-Best Internation (Taiwan) Inc ROCO:8415
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Brighton-Best Internation (Taiwan) ROC % Calculation

Brighton-Best Internation (Taiwan)'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 )
=3911.451 * ( 1 - 22.62% )/( (38975.519 + 39079.192)/ 2 )
=3026.6807838/39027.3555
=7.76 %

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))
=43728.328 - 2002.721 - ( 2750.088 - max(0, 8250.247 - 20825.357+2750.088))
=38975.519

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))
=44441.338 - 2163.347 - ( 3198.799 - max(0, 9679.231 - 22193.748+3198.799))
=39079.192

Brighton-Best Internation (Taiwan)'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 )
=3619.304 * ( 1 - 20.95% )/( (38154.699 + 39079.192)/ 2 )
=2861.059812/38616.9455
=7.41 %

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))
=46033.946 - 2463.675 - ( 5415.572 - max(0, 10547.582 - 23599.568+5415.572))
=38154.699

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))
=44441.338 - 2163.347 - ( 3198.799 - max(0, 9679.231 - 22193.748+3198.799))
=39079.192

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 7.41% mean?
Brighton-Best Internation (Taiwan) (ROCO:8415) has a ROC % of 7.41% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Brighton-Best Internation (Taiwan) and its competitors.
Is Brighton-Best Internation (Taiwan)'s ROC % too high?
Brighton-Best Internation (Taiwan)'s current ROC % is 7.41%. The Industrial Products industry median ROC % is 5.21. Brighton-Best Internation (Taiwan)'s value of 7.41% is 42.2% above this industry median. Overall, Brighton-Best Internation (Taiwan) has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Brighton-Best Internation (Taiwan)'s ROC % compare to SNA and RBC?
Brighton-Best Internation (Taiwan)'s ROC % of 7.41% can be compared against companies in the Industrial Products industry. The industry median ROC % is 5.21. Brighton-Best Internation (Taiwan)'s value of 7.41% is 42.2% 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 an Industrial Products company?
The median ROC % among Industrial Products companies is 5.21, based on 3,033 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. Brighton-Best Internation (Taiwan)'s current ROC % of 7.41% is 42.2% 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 Brighton-Best Internation (Taiwan) and its competitors. For the Industrial Products industry, the median ROC % is 5.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Brighton-Best Internation (Taiwan)'s current ROC % is 7.41%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Brighton-Best Internation (Taiwan) stock overvalued right now?
Based on GuruFocus' analysis, Brighton-Best Internation (Taiwan) (ROCO:8415) is currently considered Fairly Valued. The stock's GF Value™ is NT$33.73, compared to a current price of NT$35.00 — trading 3.8% above its estimated fair value. The current ROC % is 7.41% and 42.2% above the Industrial Products industry median of 5.21. Brighton-Best Internation (Taiwan)'s overall GF Score™ is 83/100 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 Brighton-Best Internation (Taiwan) (ROCO:8415), the current ROC % is 7.41% 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.

Is Brighton-Best Internation (Taiwan) (ROCO:8415) Overvalued in 2026?

Based on GuruFocus' analysis, Brighton-Best Internation (Taiwan) stock appears to be overvalued. The current stock price of NT$35.00 is trading 3.8% above its estimated GF Value™ of NT$33.73. GuruFocus considers Brighton-Best Internation (Taiwan) to be Fairly Valued.

Key valuation signals for ROCO:8415:

  • ROC %: 7.41%
  • GF Value™: NT$33.73 vs. price of NT$35.00 (3.8% above fair value)
  • GF Score™: 83/100 with 4 warning signs
  • Industry Position: 42.2% above the Industrial Products median

No single metric tells the full story. See the ROCO:8415 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Brighton-Best Internation (Taiwan) Business Description

Address No. 122, Yi-Lin Road, Rende Township, Tainan, TWN, 71752
Brighton-Best Internation (Taiwan) Inc supplies and distributes steel-related components and products. It has divided its products into Proferred tools, Fasteners, Drilling screws, and Cutting tools divisions. Its products are Magnetic nut setters, Proferred pipe wrenches, Bolts, Drywall screws, Straight shank carbide drill bits, Drilling screws, etc. The company is geographically divided into segments: Canada, the United States, Australia, Taiwan, and Others, out of which the United States derives the maximum revenue.
83GF Score

Get the complete analysis for ROCO:8415

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

NT$35.00
Price
NT$33.73
GF Value