ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. U-Tech Media's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was -0.15%.
As of today (2026-06-26), U-Tech Media's WACC % is 3.50%. U-Tech Media's ROC % is 0.62% (calculated using TTM income statement data).
U-Tech Media earns returns that do not match up to its cost of capital. It will destroy value as it grows.
U-Tech Media (TPE:3050) 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, U-Tech Media's WACC % is 3.50%. U-Tech Media's ROC % is 0.62% (calculated using TTM income statement data).
U-Tech Media 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.
U-Tech Media ROC % Related Terms
U-Tech Media ROC % Historical Data
* Premium members only.
The historical data trend for U-Tech Media'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.
Note:
The Operating Income data used here is four times the quarterly (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.
U-Tech Media (TPE:3050) has a ROC % of -0.15% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on U-Tech Media and its competitors.
Is U-Tech Media's ROC % too high?
U-Tech Media's current ROC % is -0.15%. Overall, U-Tech Media has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does U-Tech Media's ROC % compare to AAPL?
U-Tech Media's ROC % of -0.15% can be compared against companies in the Hardware industry. The industry median ROC % is 4.12. 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 Hardware company?
The median ROC % among Hardware companies is 4.12, based on 2,444 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 U-Tech Media and its competitors. For the Hardware industry, the median ROC % is 4.12 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. U-Tech Media's current ROC % is -0.15%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is U-Tech Media stock overvalued right now?
Based on GuruFocus' analysis, U-Tech Media (TPE:3050) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$16.98, compared to a current price of NT$12.25 — trading 27.9% below its estimated fair value. The current ROC % is -0.15%. U-Tech Media's overall GF Score™ is 79/100 with 10 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 U-Tech Media (TPE:3050), the current ROC % is -0.15% 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.
Is U-Tech Media (TPE:3050) Overvalued in 2026?
Based on GuruFocus' analysis, U-Tech Media stock appears to be undervalued.
The current stock price of NT$12.25 is trading 27.9% below its estimated GF Value™ of NT$16.98.
GuruFocus considers U-Tech Media to be Modestly Undervalued.
Key valuation signals for TPE:3050:
ROC %: -0.15%
GF Value™: NT$16.98 vs. price of NT$12.25 (27.9% below fair value)
No single metric tells the full story. See the TPE:3050 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
U-Tech Media Corp operates in the consumer electronics industry it manufactures and sells pre-recorded optical discs. The firm is engaged in the manufacturing of DVDs, CDs, and Blu-ray discs. The company also offers solutions like digital recording and mastering, stamper service, package service, and printing service. The company operates in four operating segments; Media storage segment, Electricity sales segment, Catering segment, Care services segment, and Other segment. It generates maximum of its revenue from the Media storage segment which is Engaged in the manufacture, processing and sales of optical discs.
79GF Score
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