Achieve Life Sciences (STU:SP4P) ROC %: -443.22% (As of Mar. 2026)

What is Achieve Life Sciences ROC %?

Achieve Life Sciences STU:SP4P -3.60% 32 ROC % is -443.22% as of Mar. 2026. GuruFocus rates STU:SP4P with a GF Score™ of 32/100. The stock has 4 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 %. Achieve Life Sciences's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was -443.22%.

As of today (2026-07-11), Achieve Life Sciences's WACC % is 21.12%. Achieve Life Sciences's ROC % is -710.86% (calculated using TTM income statement data). Achieve Life Sciences earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Achieve Life Sciences (STU:SP4P) 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, Achieve Life Sciences's WACC % is 21.12%. Achieve Life Sciences's ROC % is -710.86% (calculated using TTM income statement data). Achieve Life Sciences 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.

Achieve Life Sciences ROC % Related Terms

Achieve Life Sciences ROC % Historical Data

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The historical data trend for Achieve Life Sciences'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.

Achieve Life Sciences ROC % Chart

Achieve Life Sciences Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROC %

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-698.66

-325.49

-126.73

-296.78

-731.11

Achieve Life Sciences 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															-1,032.42	-907.29	-875.38	-725.33	-443.22

32GF Score

Achieve Life Sciences Inc STU:SP4P

ROC % is just one metric. See GF Score™, valuation, warning signs, and more.

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Achieve Life Sciences ROC % Calculation

Achieve Life Sciences'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 )
=	-46.868 * ( 1 - 0% )	/	( (5.012	+	7.809)	/ 2 )
=	-46.868	/	6.4105
=	-731.11 %

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	))
=	36.895	-	3.438	-	( 32.795	-	max(0, 6.381	-	34.826	+	32.795	))
=	5.012

	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	))
=	35.689	-	1.571	-	( 31.072	-	max(0, 7.756	-	34.065	+	31.072	))
=	7.809

Achieve Life Sciences'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 )
=	-36.2 * ( 1 - 0% )	/	( (7.809	+	8.526)	/ 2 )
=	-36.2	/	8.1675
=	-443.22 %

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	))
=	35.689	-	1.571	-	( 31.072	-	max(0, 7.756	-	34.065	+	31.072	))
=	7.809

	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	))
=	28.636	-	3.478	-	( 25.318	-	max(0, 10.236	-	26.868	+	25.318	))
=	8.526

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%.

Frequently Asked Questions Learn more about ROC % →

What does a ROC % of -443.22% mean?

Achieve Life Sciences (STU:SP4P) has a ROC % of -443.22% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Achieve Life Sciences and its competitors.

Is Achieve Life Sciences' ROC % too high?

Achieve Life Sciences' current ROC % is -443.22%. Overall, Achieve Life Sciences has a GF Score™ of 32/100, reflecting its overall financial health beyond just this single metric.

How does Achieve Life Sciences' ROC % compare to STTK and CRMD?

Achieve Life Sciences' ROC % of -443.22% can be compared against companies in the Biotechnology industry. 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 Biotechnology company?

A good ROC % depends on the Biotechnology industry context. 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 Achieve Life Sciences and its competitors. Achieve Life Sciences's current ROC % is -443.22%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Achieve Life Sciences stock overvalued right now?

Achieve Life Sciences (STU:SP4P) has a current ROC % of -443.22%. The current ROC % is -443.22%. Achieve Life Sciences' overall GF Score™ is 32/100 with 4 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 Achieve Life Sciences (STU:SP4P), the current ROC % is -443.22% 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.

Achieve Life Sciences Business Description

Industry Healthcare Biotechnology

Comparable Companies STTK CRMD EIKN PRME FDMT OMER TECX BBOT FTH MNPR VRTX REGN XBRU:UCB XBRU:ARGX XKRX:207940 ALNY ASX:CSL RVMD ONC MRNA

Other Exchanges ACHV:USA SP4P:Germany

Address 22722 29th Drive SE, Suite 100, Bothell, WA, USA, 98021

Website https://www.achievelifesciences.com

Achieve Life Sciences Inc is a late-stage clinical specialty pharmaceutical company with the sole mission to address the nicotine dependence epidemic through the development and commercialization of cytisinicline. Cytisinicline, is a naturally occurring alkaloid. Additionally, The company has completed a Phase 2 study with cytisinicline in vaping cessation and conducted a successful end-of-Phase 2 meeting with the FDA for a future vaping indication. It operates in one operating segment, development and commercialization of cytisinicline for nicotine dependence, with operations located in Canada, the United States and the U.K.

32GF Score

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