SAGU (Shreya Acquisition Group) ROC %: 46.72% (As of Mar. 2026)


SAGU Shreya Acquisition Group SAGU
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What is Shreya Acquisition Group ROC %?

Shreya Acquisition Group SAGU 10 ROC % is 46.72% as of Mar. 2026. GuruFocus rates SAGU with a GF Score™ of 10/100.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Shreya Acquisition Group's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 46.72%.

As of today (2026-07-12), Shreya Acquisition Group's WACC % is 10.56%. Shreya Acquisition Group's ROC % is -19.35% (calculated using TTM income statement data). Shreya Acquisition Group earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Shreya Acquisition Group  (NYSE:SAGU) 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, Shreya Acquisition Group's WACC % is 10.56%. Shreya Acquisition Group's ROC % is -19.35% (calculated using TTM income statement data). Shreya Acquisition 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.

Shreya Acquisition Group ROC % Related Terms

Shreya Acquisition Group ROC % Historical Data

* Premium members only.

The historical data trend for Shreya Acquisition 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.

Shreya Acquisition Group ROC % Chart

Shreya Acquisition Group Annual Data
Trend Jun25
ROC %
0.00

Shreya Acquisition Group Quarterly Data
Jun25 Sep25 Dec25 Mar26
ROC % 0.00 0.00 -128.14 46.72
SAGU
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Shreya Acquisition Group SAGU
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Shreya Acquisition Group ROC % Calculation

Shreya Acquisition Group's annualized Return on Capital (ROC %) for the fiscal year that ended in Jun. 2025 is calculated as:

ROC % (A: Jun. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: . 20 ) + Invested Capital (A: Jun. 2025 ))/ count )
= * ( 1 - % )/( ( + )/ )
=/
= %

where

Invested Capital(A: . 20 )
=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))
= - - ( - max(0, - +))
=

Invested Capital(A: 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))
= - - ( - max(0, - +))
=

Shreya Acquisition Group's annualized Return on Capital (ROC %) for the quarter that ended in Mar. 2026 is calculated as:

ROC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=0.064 * ( 1 - 0% )/( (0.121 + 0.153)/ 2 )
=0.064/0.137
=46.72 %

where

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))
=0.121 - 0.217 - ( 0 - max(0, 0.217 - 0+0))
=0.121

Invested Capital(Q: Mar. 2026 )
=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))
=0.156 - 0.236 - ( 0 - max(0, 0.236 - 0.003+0))
=0.153

Note: The Operating Income data used here is four times the quarterly (Mar. 2026) 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 46.72% mean?
Shreya Acquisition Group (SAGU) has a ROC % of 46.72% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Shreya Acquisition Group and its competitors.
Is Shreya Acquisition Group's ROC % too high?
Shreya Acquisition Group's current ROC % is 46.72%. Overall, Shreya Acquisition Group has a GF Score™ of 10/100, reflecting its overall financial health beyond just this single metric.
How does Shreya Acquisition Group's ROC % compare to EMIS and LKSP?
Shreya Acquisition Group's ROC % of 46.72% can be compared against companies in the Diversified Financial Services industry. 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 Diversified Financial Services company?
A good ROC % depends on the Diversified Financial Services industry context. 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 Shreya Acquisition Group and its competitors. Shreya Acquisition Group's current ROC % is 46.72%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shreya Acquisition Group stock overvalued right now?
Shreya Acquisition Group (SAGU) has a current ROC % of 46.72%. The current ROC % is 46.72%. Shreya Acquisition Group's overall GF Score™ is 10/100. 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 Shreya Acquisition Group (SAGU), the current ROC % is 46.72% as of Mar. 2026. 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.

Shreya Acquisition Group Business Description

Address c/o First Island Trust Company Ltd, Suite 308, Saint James Court, Saint Denis Street, Port Louis, MUS
Shreya Acquisition Group is a blank check company.
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