SSUNF (SIGNA Sports United NV) ROC %: -33.67% (As of Mar. 2023)


What is SIGNA Sports United NV ROC %?

SIGNA Sports United NV SSUNF ROC % is -33.67% as of Mar. 2023.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. SIGNA Sports United NV's annualized return on capital (ROC %) for the quarter that ended in Mar. 2023 was -33.67%.

As of today (2026-06-25), SIGNA Sports United NV's WACC % is 0.00%. SIGNA Sports United NV's ROC % is 0.00% (calculated using TTM income statement data). SIGNA Sports United NV earns returns that do not match up to its cost of capital. It will destroy value as it grows.


SIGNA Sports United NV  (OTCPK:SSUNF) 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, SIGNA Sports United NV's WACC % is 0.00%. SIGNA Sports United NV's ROC % is 0.00% (calculated using TTM income statement data). SIGNA Sports United NV 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.


SIGNA Sports United NV ROC % Related Terms


SIGNA Sports United NV ROC % Historical Data

* Premium members only.

The historical data trend for SIGNA Sports United NV'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.

SIGNA Sports United NV ROC % Chart

SIGNA Sports United NV Annual Data
Trend Sep19 Sep20 Sep21 Sep22
ROC %
-6.47 -3.03 -5.86 -37.17

SIGNA Sports United NV Semi-Annual Data
Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23
ROC % Get a 7-Day Free Trial -2.37 -8.85 -44.02 -16.50 -33.67

SIGNA Sports United NV ROC % Calculation

SIGNA Sports United NV's annualized Return on Capital (ROC %) for the fiscal year that ended in Sep. 2022 is calculated as:

ROC % (A: Sep. 2022 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Sep. 2021 ) + Invested Capital (A: Sep. 2022 ))/ count )
=-321.98 * ( 1 - 4.7% )/( (639.294 + 1011.882)/ 2 )
=-306.84694/825.588
=-37.17 %

where

Invested Capital(A: Sep. 2022 )
=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))
=1296.535 - 223.267 - ( 61.386 - max(0, 319.901 - 434.653+61.386))
=1011.882

SIGNA Sports United NV's annualized Return on Capital (ROC %) for the quarter that ended in Mar. 2023 is calculated as:

ROC % (Q: Mar. 2023 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Sep. 2022 ) + Invested Capital (Q: Mar. 2023 ))/ count )
=-362.312 * ( 1 - 1.63% )/( (1011.882 + 1104.925)/ 2 )
=-356.4063144/1058.4035
=-33.67 %

where

Invested Capital(Q: Sep. 2022 )
=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))
=1296.535 - 223.267 - ( 61.386 - max(0, 319.901 - 434.653+61.386))
=1011.882

Invested Capital(Q: Mar. 2023 )
=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))
=1337.152 - 175.91 - ( 56.317 - max(0, 306.745 - 416.06+56.317))
=1104.925

Note: The Operating Income data used here is two times the semi-annual (Mar. 2023) 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 -33.67% mean?
SIGNA Sports United NV (SSUNF) has a ROC % of -33.67% as of Mar. 2023. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on SIGNA Sports United NV and its competitors.
Is SIGNA Sports United NV's ROC % too high?
SIGNA Sports United NV's current ROC % is -33.67%.
How does SIGNA Sports United NV's ROC % compare to POL and GHST?
SIGNA Sports United NV's ROC % of -33.67% can be compared against companies in the Retail - Cyclical industry. The industry median ROC % is 4.37. 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 4.37, 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. 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 SIGNA Sports United NV and its competitors. For the Retail - Cyclical industry, the median ROC % is 4.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SIGNA Sports United NV's current ROC % is -33.67%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SIGNA Sports United NV stock overvalued right now?
SIGNA Sports United NV (SSUNF) has a current ROC % of -33.67%. The current ROC % is -33.67%. 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 SIGNA Sports United NV (SSUNF), the current ROC % is -33.67% as of Mar. 2023. 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.

SIGNA Sports United NV Business Description

Address Kantstrasse 164, Upper West, Berlin, DEU, 10623
SIGNA Sports United NV is a group of specialist sports webshops powered by its sports commerce and technology platform. The company's segment includes Tennis; Bike and Outdoor and Teamsport. It generates maximum revenue from the Bike and Outdoor segment. Geographically, it derives a majority of revenue from Germany.