SSMMF (Samsung Life Insurance Co) ROC %: 1.81% (As of Mar. 2026)


What is Samsung Life Insurance Co ROC %?

Samsung Life Insurance Co SSMMF 62 ROC % is 1.81% as of Mar. 2026. GuruFocus rates SSMMF with a GF Score™ of 62/100. The stock has 9 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 %. Samsung Life Insurance Co's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 1.81%.

As of today (2026-06-24), Samsung Life Insurance Co's WACC % is 8.53%. Samsung Life Insurance Co's ROC % is 1.38% (calculated using TTM income statement data). Samsung Life Insurance Co earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Samsung Life Insurance Co  (OTCPK:SSMMF) 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, Samsung Life Insurance Co's WACC % is 8.53%. Samsung Life Insurance Co's ROC % is 1.38% (calculated using TTM income statement data). Samsung Life Insurance 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.

Samsung Life Insurance Co ROC % Related Terms

Samsung Life Insurance Co ROC % Historical Data

* Premium members only.

The historical data trend for Samsung Life Insurance Co'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.

Samsung Life Insurance Co ROC % Chart

Samsung Life Insurance Co 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 0.60 1.04 1.10 1.15 1.23

Samsung Life Insurance Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 1.35 1.58 1.42 0.77 1.81

Samsung Life Insurance Co ROC % Calculation

Samsung Life Insurance Co'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
=EBIT * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2024 ) + Invested Capital (A: Dec. 2025 ))/ count )
=3347.006 * ( 1 - 18.18% )/( (211793.0937 + 234748.9068)/ 2 )
=2738.5203092/223271.00025
=1.23 %

where

Invested Capital(A: Dec. 2024 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Balance Sheet Cash And Cash Equivalents - 5% * Revenue )
=216819.139 - 1791.04 - ( 4064.739 - 5% * 16594.674 )
=211793.0937

Invested Capital(A: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Balance Sheet Cash And Cash Equivalents - 5% * Revenue )
=239317.913 - 1467.342 - ( 4073.828 - 5% * 19443.276 )
=234748.9068

Samsung Life Insurance Co'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
=EBIT * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=5330.064 * ( 1 - 18.9% )/( (234043.542 + 243531.8154)/ 2 )
=4322.681904/238787.6787
=1.81 %

where

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Balance Sheet Cash And Cash Equivalents - 5% * Revenue )
=239317.913 - 1467.342 - ( 4073.828 - 5% * 5335.98 )
=234043.542

Invested Capital(Q: Mar. 2026 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Balance Sheet Cash And Cash Equivalents - 5% * Revenue )
=249191.438 - 2399.474 - ( 3539.387 - 5% * 5584.768 )
=243531.8154

Note: The EBIT 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 1.81% mean?
Samsung Life Insurance Co (SSMMF) has a ROC % of 1.81% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Samsung Life Insurance Co and its competitors.
Is Samsung Life Insurance Co's ROC % too high?
Samsung Life Insurance Co's current ROC % is 1.81%. The Insurance industry median ROC % is 3.37. Samsung Life Insurance Co's value of 1.81% is 46.2% below this industry median. Overall, Samsung Life Insurance Co has a GF Score™ of 62/100, reflecting its overall financial health beyond just this single metric.
How does Samsung Life Insurance Co's ROC % compare to AFL and MET?
Samsung Life Insurance Co's ROC % of 1.81% can be compared against companies in the Insurance industry. The industry median ROC % is 3.37. Samsung Life Insurance Co's value of 1.81% is 46.2% below 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 Insurance company?
The median ROC % among Insurance companies is 3.37, based on 370 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. Samsung Life Insurance Co's current ROC % of 1.81% is 46.2% below 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 Samsung Life Insurance Co and its competitors. For the Insurance industry, the median ROC % is 3.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Samsung Life Insurance Co's current ROC % is 1.81%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Samsung Life Insurance Co stock overvalued right now?
Samsung Life Insurance Co (SSMMF) has a current ROC % of 1.81%. The current ROC % is 1.81% and 46.2% below the Insurance industry median of 3.37. Samsung Life Insurance Co's overall GF Score™ is 62/100 with 9 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 Samsung Life Insurance Co (SSMMF), the current ROC % is 1.81% 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.

Samsung Life Insurance Co Business Description

Other Exchanges 032830:Korea
Address 11 Seocho-daero 74-gil, Seocho-gu, Seoul, KOR, 06620
Samsung Life Insurance Co Ltd is engaged in the life insurance business. It provides a broad mix of insurance, savings and financial services. Its offerings include life, health and pension insurance, along with property-related coverage. It also extends credit and mortgage loans, retirement products, trust services and investment management solutions. These services support customers in protecting their finances and planning for long-term growth across life, health, assets and retirement needs.