Amita Holdings Co (TSE:2195) ROC %: 10.13% (As of Dec. 2025)


TSE:2195 Amita Holdings Co Ltd TSE:2195
55 GF Score
Price 円316.00
GF Value 円634.35
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is Amita Holdings Co ROC %?

Amita Holdings Co TSE:2195 -4.24% 55 ROC % is 10.13% as of Dec. 2025. GuruFocus rates TSE:2195 with a GF Score™ of 55/100 and a GF Value™ of 円634.35 (Significantly Undervalued). The stock has 2 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 %. Amita Holdings Co's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 10.13%.

As of today (2026-06-27), Amita Holdings Co's WACC % is 1.25%. Amita Holdings Co's ROC % is 4.02% (calculated using TTM income statement data). Amita Holdings Co 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.


Amita Holdings Co  (TSE:2195) 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, Amita Holdings Co's WACC % is 1.25%. Amita Holdings Co's ROC % is 4.02% (calculated using TTM income statement data). Amita Holdings Co 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.


Amita Holdings Co ROC % Related Terms


Amita Holdings Co ROC % Historical Data

* Premium members only.

The historical data trend for Amita Holdings Co'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.

Amita Holdings Co ROC % Chart

Amita Holdings Co 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 18.66 16.32 9.31 10.95 6.71

Amita Holdings Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 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 6.45 0.00 4.73 10.13 1.53
TSE:2195
55GF Score
Amita Holdings Co Ltd TSE:2195
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Amita Holdings Co ROC % Calculation

Amita Holdings Co'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 )
=435.889 * ( 1 - 33.77% )/( (3859.281 + 4742.666)/ 2 )
=288.6892847/4300.9735
=6.71 %

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))
=6594.824 - 540.303 - ( 2729.355 - max(0, 1657.957 - 3853.197+2729.355))
=3859.281

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))
=7681.891 - 486.173 - ( 3119.338 - max(0, 1870.702 - 4323.754+3119.338))
=4742.666

Amita Holdings Co's annualized Return on Capital (ROC %) for the quarter that ended in Dec. 2025 is calculated as:

ROC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Sep. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=555.64 * ( 1 - 17.82% )/( (4273.407 + 4742.666)/ 2 )
=456.624952/4508.0365
=10.13 %

where

Invested Capital(Q: Sep. 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))
=7448.561 - 283.2 - ( 3617.43 - max(0, 1737.503 - 4629.457+3617.43))
=4273.407

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))
=7681.891 - 486.173 - ( 3119.338 - max(0, 1870.702 - 4323.754+3119.338))
=4742.666

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.

Frequently Asked Questions Learn more about ROC % →
What does a ROC % of 10.13% mean?
Amita Holdings Co (TSE:2195) has a ROC % of 10.13% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Amita Holdings Co and its competitors.
Is Amita Holdings Co's ROC % too high?
Amita Holdings Co's current ROC % is 10.13%. The Waste Management industry median ROC % is 3.53. Amita Holdings Co's value of 10.13% is 187% above this industry median. Overall, Amita Holdings Co has a GF Score™ of 55/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Amita Holdings Co's ROC % compare to WM and RSG?
Amita Holdings Co's ROC % of 10.13% can be compared against companies in the Waste Management industry. The industry median ROC % is 3.53. Amita Holdings Co's value of 10.13% is 187% 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 Waste Management company?
The median ROC % among Waste Management companies is 3.53, based on 246 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. Amita Holdings Co's current ROC % of 10.13% is 187% 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 Amita Holdings Co and its competitors. For the Waste Management industry, the median ROC % is 3.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Amita Holdings Co's current ROC % is 10.13%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Amita Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Amita Holdings Co (TSE:2195) is currently considered Significantly Undervalued. The stock's GF Value™ is 円634.35, compared to a current price of 円316.00 — trading 50.2% below its estimated fair value. The current ROC % is 10.13% and 187% above the Waste Management industry median of 3.53. Amita Holdings Co's overall GF Score™ is 55/100 with 2 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 Amita Holdings Co (TSE:2195), the current ROC % is 10.13% 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 Amita Holdings Co (TSE:2195) Overvalued in 2026?

Based on GuruFocus' analysis, Amita Holdings Co stock appears to be undervalued. The current stock price of 円316.00 is trading 50.2% below its estimated GF Value™ of 円634.35. GuruFocus considers Amita Holdings Co to be Significantly Undervalued.

Key valuation signals for TSE:2195:

  • ROC %: 10.13%
  • GF Value™: 円634.35 vs. price of 円316.00 (50.2% below fair value)
  • GF Score™: 55/100 with 2 warning signs
  • Industry Position: 187% above the Waste Management median

No single metric tells the full story. See the TSE:2195 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Amita Holdings Co Business Description

Address 535 Akinono-cho, Oshikoji-agaru-Karasuma-dori, Nakagyo-ku, Kyoto, JPN, 604-0847
Amita Holdings Co Ltd is a Japanese firm. It provides recycling solution, corporate social responsibility, certification & consulting services. Its services include resource production, environmental consulting & certification, survey & research, ranching, among others. It offers planning of environmental strategy to the outsourcing of environmental management work, sustainable procurement, environmental risk consulting, environmental certification review, waste recycling.
55GF Score

Get the complete analysis for TSE:2195

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

円316.00
Price
円634.35
GF Value