B&P Co (TSE:7804) ROC %: 47.98% (As of Apr. 2026)


TSE:7804 B&P Co Ltd TSE:7804
85 GF Score
Price 円2,229.00
GF Value 円2,507.41
Valuation Modestly Undervalued
View Full Analysis

What is B&P Co ROC %?

B&P Co TSE:7804 +1.69% 85 ROC % is 47.98% as of Apr. 2026. GuruFocus rates TSE:7804 with a GF Score™ of 85/100 and a GF Value™ of 円2,507.41 (Modestly Undervalued).

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. B&P Co's annualized return on capital (ROC %) for the quarter that ended in Apr. 2026 was 47.98%.

As of today (2026-06-27), B&P Co's WACC % is 3.42%. B&P Co's ROC % is 49.08% (calculated using TTM income statement data). B&P 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.


B&P Co  (TSE:7804) 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, B&P Co's WACC % is 3.42%. B&P Co's ROC % is 49.08% (calculated using TTM income statement data). B&P 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.


B&P Co ROC % Related Terms


B&P Co ROC % Historical Data

* Premium members only.

The historical data trend for B&P 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.

B&P Co ROC % Chart

B&P Co Annual Data
Trend Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
ROC %
Get a 7-Day Free Trial Premium Member Only 26.39 40.04 45.10 55.08 58.70

B&P Co Semi-Annual Data
Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 50.25 59.87 53.67 51.79 47.98
TSE:7804
85GF Score
B&P Co Ltd TSE:7804
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

B&P Co ROC % Calculation

B&P Co's annualized Return on Capital (ROC %) for the fiscal year that ended in Oct. 2025 is calculated as:

ROC % (A: Oct. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Oct. 2024 ) + Invested Capital (A: Oct. 2025 ))/ count )
=701.656 * ( 1 - 30.2% )/( (749.95 + 918.855)/ 2 )
=489.755888/834.4025
=58.70 %

where

Invested Capital(A: Oct. 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))
=4136.729 - 403.747 - ( 2983.032 - max(0, 558.319 - 3800.264+2983.032))
=749.95

Invested Capital(A: Oct. 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))
=4695.65 - 431.148 - ( 3345.647 - max(0, 680.264 - 4235.261+3345.647))
=918.855

B&P Co's annualized Return on Capital (ROC %) for the quarter that ended in Apr. 2026 is calculated as:

ROC % (Q: Apr. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Oct. 2025 ) + Invested Capital (Q: Apr. 2026 ))/ count )
=672.12 * ( 1 - 31.4% )/( (918.855 + 1003.172)/ 2 )
=461.07432/961.0135
=47.98 %

where

Invested Capital(Q: Oct. 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))
=4695.65 - 431.148 - ( 3345.647 - max(0, 680.264 - 4235.261+3345.647))
=918.855

Invested Capital(Q: Apr. 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))
=4641.518 - 383.608 - ( 3254.738 - max(0, 567.907 - 4173.905+3254.738))
=1003.172

Note: The Operating Income data used here is two times the semi-annual (Apr. 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 47.98% mean?
B&P Co (TSE:7804) has a ROC % of 47.98% as of Apr. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on B&P Co and its competitors.
Is B&P Co's ROC % too high?
B&P Co's current ROC % is 47.98%. The Media - Diversified industry median ROC % is 1.41. B&P Co's value of 47.98% is 3314.9% above this industry median. Overall, B&P Co has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B&P Co's ROC % compare to APP and OMC?
B&P Co's ROC % of 47.98% can be compared against companies in the Media - Diversified industry. The industry median ROC % is 1.41. B&P Co's value of 47.98% is 3314.9% 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 Media - Diversified company?
The median ROC % among Media - Diversified companies is 1.41, based on 1,016 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. B&P Co's current ROC % of 47.98% is 3314.9% 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 B&P Co and its competitors. For the Media - Diversified industry, the median ROC % is 1.41 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. B&P Co's current ROC % is 47.98%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is B&P Co stock overvalued right now?
Based on GuruFocus' analysis, B&P Co (TSE:7804) is currently considered Modestly Undervalued. The stock's GF Value™ is 円2,507.41, compared to a current price of 円2,229.00 — trading 11.1% below its estimated fair value. The current ROC % is 47.98% and 3314.9% above the Media - Diversified industry median of 1.41. B&P Co's overall GF Score™ is 85/100. 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 B&P Co (TSE:7804), the current ROC % is 47.98% as of Apr. 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 B&P Co (TSE:7804) Overvalued in 2026?

Based on GuruFocus' analysis, B&P Co stock appears to be undervalued. The current stock price of 円2,229.00 is trading 11.1% below its estimated GF Value™ of 円2,507.41. GuruFocus considers B&P Co to be Modestly Undervalued.

Key valuation signals for TSE:7804:

  • ROC %: 47.98%
  • GF Value™: 円2,507.41 vs. price of 円2,229.00 (11.1% below fair value)
  • GF Score™: 85/100
  • Industry Position: 3314.9% above the Media - Diversified median

No single metric tells the full story. See the TSE:7804 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


B&P Co Business Description

Address 6-33, Edohori Fukoku Life Building, 3rd Floor, 550-0002 Osaka Prefecture, Nishi Ward Edohori 2-chome, Tokyo, JPN
B&P Co Ltd is engaged in the production of sign display for sales promotion, large outdoor signs and advertisements, production of building interior, output of interior goods. It is also engaged in proposal work for advertisement planning and production. The Company has reorganized its three business segments, namely, (i) Inkjet Printing Business, (ii) Digital Signage Business, and (iii) Digital Promotion Business, into two business segments, namely, (i) Sales Promotion Business and (ii) Web Promotion Business.
85GF Score

Get the complete analysis for TSE:7804

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

円2,229.00
Price
円2,507.41
GF Value