ULSP (Ultimate Sports Entertainment) ROC %: -3.00% (As of Oct. 2002)


What is Ultimate Sports Entertainment ROC %?

Ultimate Sports Entertainment ULSP ROC % is -3.00% as of Oct. 2002.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Ultimate Sports Entertainment's annualized return on capital (ROC %) for the quarter that ended in Oct. 2002 was -3.00%.

As of today (2026-06-26), Ultimate Sports Entertainment's WACC % is 0.00%. Ultimate Sports Entertainment's ROC % is 0.00% (calculated using TTM income statement data). Ultimate Sports Entertainment earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Ultimate Sports Entertainment  (OTCPK:ULSP) 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, Ultimate Sports Entertainment's WACC % is 0.00%. Ultimate Sports Entertainment's ROC % is 0.00% (calculated using TTM income statement data). Ultimate Sports Entertainment 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.

Ultimate Sports Entertainment ROC % Related Terms

Ultimate Sports Entertainment ROC % Historical Data

* Premium members only.

The historical data trend for Ultimate Sports Entertainment'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.

Ultimate Sports Entertainment ROC % Chart

Ultimate Sports Entertainment Annual Data
Trend Jan00 Jan01 Jan02
ROC %
-167.78 -90.52 -52.21

Ultimate Sports Entertainment Quarterly Data
Jan00 Oct00 Jan01 Apr01 Jul01 Oct01 Jan02 Apr02 Jul02 Oct02
ROC % Get a 7-Day Free Trial Premium Member Only Premium Member Only 27.20 -145.16 -28.98 -37.10 -3.00

Ultimate Sports Entertainment ROC % Calculation

Ultimate Sports Entertainment's annualized Return on Capital (ROC %) for the fiscal year that ended in Jan. 2002 is calculated as:

ROC % (A: Jan. 2002 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Jan. 2001 ) + Invested Capital (A: Jan. 2002 ))/ count )
=-0.875 * ( 1 - 0% )/( (0 + 1.676)/ 1 )
=-0.875/1.676
=-52.21 %

where

Invested Capital(A: Jan. 2001 )
=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))
=0 - 0 - ( 0 - max(0, 0 - 0+0))
=0

Invested Capital(A: Jan. 2002 )
=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))
=0.103 - 0.985 - ( 0 - max(0, 2.57 - 0.012+0))
=1.676

Ultimate Sports Entertainment's annualized Return on Capital (ROC %) for the quarter that ended in Oct. 2002 is calculated as:

ROC % (Q: Oct. 2002 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jul. 2002 ) + Invested Capital (Q: Oct. 2002 ))/ count )
=-0.056 * ( 1 - 0% )/( (1.965 + 1.767)/ 2 )
=-0.056/1.866
=-3.00 %

where

Invested Capital(Q: Jul. 2002 )
=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))
=0.187 - 1.155 - ( 0.001 - max(0, 3.085 - 0.152+0.001))
=1.965

Invested Capital(Q: Oct. 2002 )
=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))
=0.032 - 1.176 - ( 0 - max(0, 2.927 - 0.016+0))
=1.767

Note: The Operating Income data used here is four times the quarterly (Oct. 2002) 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 -3.00% mean?
Ultimate Sports Entertainment (ULSP) has a ROC % of -3.00% as of Oct. 2002. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Ultimate Sports Entertainment and its competitors.
Is Ultimate Sports Entertainment's ROC % too high?
Ultimate Sports Entertainment's current ROC % is -3.00%.
How does Ultimate Sports Entertainment's ROC % compare to GPIW and FRLF?
Ultimate Sports Entertainment's ROC % of -3.00% can be compared against companies in the Media - Diversified industry. The industry median ROC % is 1.41. 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. 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 Ultimate Sports Entertainment 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. Ultimate Sports Entertainment's current ROC % is -3.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ultimate Sports Entertainment stock overvalued right now?
Ultimate Sports Entertainment (ULSP) has a current ROC % of -3.00%. The current ROC % is -3.00%. 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 Ultimate Sports Entertainment (ULSP), the current ROC % is -3.00% as of Oct. 2002. 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.

Ultimate Sports Entertainment Business Description