SPHL (Springview Holdings) ROC %: -95.80% (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

SPHL Springview Holdings Ltd SPHL
18 GF Score
Price $2.72
! 2 Warning Signs
View Full Analysis

What is Springview Holdings ROC %?

Springview Holdings SPHL -3.56% 18 ROC % is -95.80% as of Dec. 2025. GuruFocus rates SPHL with a GF Score™ of 18/100. The stock has 2 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 %. Springview Holdings's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was -95.80%.

As of today (2026-07-16), Springview Holdings's WACC % is 10.36%. Springview Holdings's ROC % is -55.01% (calculated using TTM income statement data). Springview Holdings earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Springview Holdings  (NAS:SPHL) 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, Springview Holdings's WACC % is 10.36%. Springview Holdings's ROC % is -55.01% (calculated using TTM income statement data). Springview Holdings 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.


Springview Holdings ROC % Related Terms


Springview Holdings ROC % Historical Data

* Premium members only.

The historical data trend for Springview Holdings'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.

Springview Holdings ROC % Chart

Springview Holdings Annual Data
Trend Dec22 Dec23 Dec24 Dec25
ROC %
51.01 107.53 -24.03 -53.28

Springview Holdings Semi-Annual Data
Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
ROC % Get a 7-Day Free Trial 187.56 15.53 -57.86 -15.76 -95.80
SPHL
18GF Score
Springview Holdings Ltd SPHL
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Springview Holdings ROC % Calculation

Springview Holdings'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 )
=-1.919 * ( 1 - 4.85% )/( (3.428 + 3.426)/ 2 )
=-1.8259285/3.427
=-53.28 %

where

Springview Holdings'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 )
=-3.312 * ( 1 - 5.49% )/( (3.109 + 3.426)/ 2 )
=-3.1301712/3.2675
=-95.80 %

where

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 -95.80% mean?
Springview Holdings (SPHL) has a ROC % of -95.80% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Springview Holdings and its competitors.
Is Springview Holdings' ROC % too high?
Springview Holdings' current ROC % is -95.80%. Overall, Springview Holdings has a GF Score™ of 18/100, reflecting its overall financial health beyond just this single metric.
How does Springview Holdings' ROC % compare to DREM and BDCC?
Springview Holdings' ROC % of -95.80% can be compared against companies in the Homebuilding & Construction industry. The industry median ROC % is 4.79. 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 Homebuilding & Construction company?
The median ROC % among Homebuilding & Construction companies is 4.79, based on 94 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. 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 Springview Holdings and its competitors. For the Homebuilding & Construction industry, the median ROC % is 4.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Springview Holdings's current ROC % is -95.80%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Springview Holdings stock overvalued right now?
Springview Holdings (SPHL) has a current ROC % of -95.80%. The current ROC % is -95.80%. Springview Holdings' overall GF Score™ is 18/100 with 2 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 Springview Holdings (SPHL), the current ROC % is -95.80% 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.

Springview Holdings Business Description

Address 203 Henderson Road, No. 06-01, Henderson Industrial Park, Singapore, SGP, 159546
Springview Holdings Ltd conducts its operations through its indirect wholly-owned subsidiary, which designs and constructs residential and commercial buildings in Singapore. It also provides four main types of work, including new construction, reconstruction, Additions and Alterations (A&A), and other general contracting services such as renovation and design consultation. The company operates and manages its business as a single segment in the development of construction projects. It derives maximum revenue from its Residential Customers.
18GF Score

Get the complete analysis for SPHL

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

$2.72
Price