The PAN Group JSC (STC:PAN) ROC %: 10.71% (As of Mar. 2026)


STC:PAN The PAN Group JSC STC:PAN
95 GF Score
Price ₫22,700.00
GF Value ₫24,050.92
Valuation Fairly Valued
! 3 Warning Signs
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What is The PAN Group JSC ROC %?

The PAN Group JSC STC:PAN 95 ROC % is 10.71% as of Mar. 2026. GuruFocus rates STC:PAN with a GF Score™ of 95/100 and a GF Value™ of ₫24,050.92 (Fairly Valued). The stock has 3 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 %. The PAN Group JSC's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 10.71%.

As of today (2026-06-24), The PAN Group JSC's WACC % is 6.90%. The PAN Group JSC's ROC % is 9.21% (calculated using TTM income statement data). The PAN Group JSC generates higher returns on investment than it costs the company to raise the capital needed for that investment. It 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.


The PAN Group JSC  (STC:PAN) 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, The PAN Group JSC's WACC % is 6.90%. The PAN Group JSC's ROC % is 9.21% (calculated using TTM income statement data). The PAN Group JSC generates higher returns on investment than it costs the company to raise the capital needed for that investment. It 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.


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.


The PAN Group JSC ROC % Related Terms


The PAN Group JSC ROC % Historical Data

* Premium members only.

The historical data trend for The PAN Group JSC'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.

The PAN Group JSC ROC % Chart

The PAN Group JSC 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 4.51 7.27 6.39 6.41 8.17

The PAN Group JSC 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 3.30 5.35 7.61 16.82 10.71
STC:PAN
95GF Score
The PAN Group JSC STC:PAN
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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The PAN Group JSC ROC % Calculation

The PAN Group JSC'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 )
=1302167.327 * ( 1 - 14.59% )/( (17757945.102 + 9464751.975)/ 2 )
=1112181.1139907/13611348.5385
=8.17 %

where

Invested Capital(A: Dec. 2024 )
=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))
=23840652.907 - 2191537.319 - ( 13563333.65 - max(0, 14391914.757 - 18283085.243+13563333.65))
=17757945.102

Invested Capital(A: 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))
=15594873.546 - 1564154.145 - ( 4854241.847 - max(0, 5695059.089 - 10261026.515+4854241.847))
=9464751.975

The PAN Group JSC'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 )
=1011019.272 * ( 1 - 9.95% )/( (9464751.975 + 7542732.414)/ 2 )
=910422.854436/8503742.1945
=10.71 %

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))
=15594873.546 - 1564154.145 - ( 4854241.847 - max(0, 5695059.089 - 10261026.515+4854241.847))
=9464751.975

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))
=15214214.977 - 1841542.01 - ( 5829940.553 - max(0, 4966876.066 - 11248414.244+5829940.553))
=7542732.414

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 10.71% mean?
The PAN Group JSC (STC:PAN) has a ROC % of 10.71% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on The PAN Group JSC and its competitors.
Is The PAN Group JSC's ROC % too high?
The PAN Group JSC's current ROC % is 10.71%. The Consumer Packaged Goods industry median ROC % is 5.16. The PAN Group JSC's value of 10.71% is 107.6% above this industry median. Overall, The PAN Group JSC has a GF Score™ of 95/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does The PAN Group JSC's ROC % compare to ADM and BG?
The PAN Group JSC's ROC % of 10.71% can be compared against companies in the Consumer Packaged Goods industry. The industry median ROC % is 5.16. The PAN Group JSC's value of 10.71% is 107.6% 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 Consumer Packaged Goods company?
The median ROC % among Consumer Packaged Goods companies is 5.16, based on 1,948 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. The PAN Group JSC's current ROC % of 10.71% is 107.6% 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 The PAN Group JSC and its competitors. For the Consumer Packaged Goods industry, the median ROC % is 5.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. The PAN Group JSC's current ROC % is 10.71%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The PAN Group JSC stock overvalued right now?
Based on GuruFocus' analysis, The PAN Group JSC (STC:PAN) is currently considered Fairly Valued. The stock's GF Value™ is ₫24,050.92, compared to a current price of ₫22,700.00 — trading 5.6% below its estimated fair value. The current ROC % is 10.71% and 107.6% above the Consumer Packaged Goods industry median of 5.16. The PAN Group JSC's overall GF Score™ is 95/100 with 3 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 The PAN Group JSC (STC:PAN), the current ROC % is 10.71% 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.

Is The PAN Group JSC (STC:PAN) Overvalued in 2026?

Based on GuruFocus' analysis, The PAN Group JSC stock appears to be undervalued. The current stock price of ₫22,700.00 is trading 5.6% below its estimated GF Value™ of ₫24,050.92. GuruFocus considers The PAN Group JSC to be Fairly Valued.

Key valuation signals for STC:PAN:

  • ROC %: 10.71%
  • GF Value™: ₫24,050.92 vs. price of ₫22,700.00 (5.6% below fair value)
  • GF Score™: 95/100 with 3 warning signs
  • Industry Position: 107.6% above the Consumer Packaged Goods median

No single metric tells the full story. See the STC:PAN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


The PAN Group JSC Business Description

Address Long Hiep Commune, Lot A1-9, Road VL3, Vinh Loc 2 Industrial Park, Ben Luc District, Long An Province, Hanoi, VNM
The PAN Group JSC is engaged in agricultural, food processing and related activities, financial investments, and other related services. It operates in three segments namely Packaged Foods, Agriculture, and Aquaculture.
95GF Score

Get the complete analysis for STC:PAN

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

₫22,700.00
Price
₫24,050.92
GF Value