TPHIF (Top Frontier Investment Holdings) ROC %: 8.13% (As of Mar. 2026)

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TPHIF Top Frontier Investment Holdings Inc TPHIF
73 GF Score
Price $0.94
GF Value $1.16
! 4 Warning Signs
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What is Top Frontier Investment Holdings ROC %?

Top Frontier Investment Holdings TPHIF 73 ROC % is 8.13% as of Mar. 2026. GuruFocus rates TPHIF with a GF Score™ of 73/100 and a GF Value™ of $1.16. 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 %. Top Frontier Investment Holdings's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 8.13%.

As of today (2026-07-14), Top Frontier Investment Holdings's WACC % is 4.23%. Top Frontier Investment Holdings's ROC % is 6.33% (calculated using TTM income statement data). Top Frontier Investment Holdings 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.


Top Frontier Investment Holdings  (OTCPK:TPHIF) 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, Top Frontier Investment Holdings's WACC % is 4.23%. Top Frontier Investment Holdings's ROC % is 6.33% (calculated using TTM income statement data). Top Frontier Investment Holdings 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.


Top Frontier Investment Holdings ROC % Related Terms


Top Frontier Investment Holdings ROC % Historical Data

* Premium members only.

The historical data trend for Top Frontier Investment Holdings'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.

Top Frontier Investment Holdings ROC % Chart

Top Frontier Investment Holdings 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 4.60 3.50 3.99 4.01 5.86

Top Frontier Investment Holdings 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 6.47 5.61 6.29 5.27 8.13
TPHIF
73GF Score
Top Frontier Investment Holdings Inc TPHIF
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Frontier Investment Holdings ROC % Calculation

Top Frontier Investment Holdings'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 )
=2985.01 * ( 1 - 23.9% )/( (38117.262 + 39439.041)/ 2 )
=2271.59261/38778.1515
=5.86 %

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))
=45823.138 - 5108.056 - ( 4798.677 - max(0, 12037.866 - 14635.686+4798.677))
=38117.262

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))
=46597.032 - 4483.382 - ( 5754.415 - max(0, 11695.003 - 14369.612+5754.415))
=39439.041

Top Frontier Investment Holdings'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 )
=3844.152 * ( 1 - 15.72% )/( (39439.041 + 40216.662)/ 2 )
=3239.8513056/39827.8515
=8.13 %

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))
=46597.032 - 4483.382 - ( 5754.415 - max(0, 11695.003 - 14369.612+5754.415))
=39439.041

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))
=50156.685 - 6998.61 - ( 6904.397 - max(0, 14662.606 - 17604.019+6904.397))
=40216.662

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 8.13% mean?
Top Frontier Investment Holdings (TPHIF) has a ROC % of 8.13% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Top Frontier Investment Holdings and its competitors.
Is Top Frontier Investment Holdings' ROC % too high?
Top Frontier Investment Holdings' current ROC % is 8.13%. The Conglomerates industry median ROC % is 2.76. Top Frontier Investment Holdings' value of 8.13% is 194.6% above this industry median. Overall, Top Frontier Investment Holdings has a GF Score™ of 73/100, reflecting its overall financial health beyond just this single metric.
How does Top Frontier Investment Holdings' ROC % compare to HON and MMM?
Top Frontier Investment Holdings' ROC % of 8.13% can be compared against companies in the Conglomerates industry. The industry median ROC % is 2.76. Top Frontier Investment Holdings' value of 8.13% is 194.6% 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 Conglomerates company?
The median ROC % among Conglomerates companies is 2.76, based on 557 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. Top Frontier Investment Holdings's current ROC % of 8.13% is 194.6% 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 Top Frontier Investment Holdings and its competitors. For the Conglomerates industry, the median ROC % is 2.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Frontier Investment Holdings's current ROC % is 8.13%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top Frontier Investment Holdings stock overvalued right now?
Top Frontier Investment Holdings (TPHIF) has a current ROC % of 8.13%. The stock's GF Value™ is $1.16, compared to a current price of $0.94 — trading 19.4% below its estimated fair value. The current ROC % is 8.13% and 194.6% above the Conglomerates industry median of 2.76. Top Frontier Investment Holdings' overall GF Score™ is 73/100 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 Top Frontier Investment Holdings (TPHIF), the current ROC % is 8.13% 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 Top Frontier Investment Holdings (TPHIF) Overvalued in 2026?

Based on GuruFocus' analysis, Top Frontier Investment Holdings stock appears to be undervalued. The current stock price of $0.94 is trading 19.4% below its estimated GF Value™ of $1.16.

Key valuation signals for TPHIF:

  • ROC %: 8.13%
  • GF Value™: $1.16 vs. price of $0.94 (19.4% below fair value)
  • GF Score™: 73/100 with 4 warning signs
  • Industry Position: 194.6% above the Conglomerates median

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


Top Frontier Investment Holdings Business Description

Other Exchanges TFHI:Philippines
Address No. 399 Sen. Gil J. Puyat Avenue, 5th Floor, ENZO Building, Makati City, PHL, 1200
Top Frontier Investment Holdings Inc is an investment holding company engaged in the processing and marketing of branded refrigerated processed meats and canned meat products. The Company operates through segments including food and beverage, packaging, energy, fuel and oil, infrastructure, cement, real estate, mining, and others. It derives a key revenue from the energy segment, which focuses on the sale, retail, and distribution of power through various supply and service agreements to generators, distribution utilities, including Manila Electric Company (Meralco), electric cooperatives, industrial customers, and the National Grid Corporation of the Philippines (NGCP), as well as through the Philippine Wholesale Electricity Spot Market (WESM).
73GF Score

Get the complete analysis for TPHIF

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

$0.94
Price
$1.16
GF Value