Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Pan Gulf Marketing Co's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 7.89%.
As of today (2026-07-22), Pan Gulf Marketing Co's WACC % is 6.10%. Pan Gulf Marketing Co's ROC % is 5.64% (calculated using TTM income statement data).
Pan Gulf Marketing Co earns returns that do not match up to its cost of capital. It will destroy value as it grows.
Pan Gulf Marketing Co (SAU:9593) 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, Pan Gulf Marketing Co's WACC % is 6.10%. Pan Gulf Marketing Co's ROC % is 5.64% (calculated using TTM income statement data).
Pan Gulf Marketing 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.
* 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.
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.
Pan Gulf Marketing Co (SAU:9593) has a ROC % of 7.89% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Pan Gulf Marketing Co and its competitors.
Is Pan Gulf Marketing Co's ROC % too high?
Pan Gulf Marketing Co's current ROC % is 7.89%. The Retail - Cyclical industry median ROC % is 4.30. Pan Gulf Marketing Co's value of 7.89% is 83.5% above this industry median. Overall, Pan Gulf Marketing Co has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does Pan Gulf Marketing Co's ROC % compare to CASY and WSM?
Pan Gulf Marketing Co's ROC % of 7.89% can be compared against companies in the Retail - Cyclical industry. The industry median ROC % is 4.30. Pan Gulf Marketing Co's value of 7.89% is 83.5% 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 Retail - Cyclical company?
The median ROC % among Retail - Cyclical companies is 4.30, based on 1,113 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. Pan Gulf Marketing Co's current ROC % of 7.89% is 83.5% 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 Pan Gulf Marketing Co and its competitors. For the Retail - Cyclical industry, the median ROC % is 4.30 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pan Gulf Marketing Co's current ROC % is 7.89%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pan Gulf Marketing Co stock overvalued right now?
Pan Gulf Marketing Co (SAU:9593) has a current ROC % of 7.89%. The current ROC % is 7.89% and 83.5% above the Retail - Cyclical industry median of 4.30. Pan Gulf Marketing Co's overall GF Score™ is 15/100 with 6 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 Pan Gulf Marketing Co (SAU:9593), the current ROC % is 7.89% 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.
Pan Gulf Marketing Co is engaged in purchasing, marketing, importing, and exporting stationery and office supplies. Its product categories include Writing Instruments, Stationery & Office, DP & Paper Products, Art & Craft, DIY, Luggage & Travel Gear, Shaving Products, Camping & Outdoor, Household Cleaning, Electronics, Household Cookware, and Hygiene. The company has a single operating segment, which involves the import, export, and wholesale and retail trade of office and school equipment, materials, furniture, and supplies. It has four geographical segments: Saudi Arabia, the United Arab Emirates, Kuwait, and other segments.
15GF Score
Get the complete analysis for SAU:9593
ROC % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
SAU:9593 has been successfully added to your 
