UTRK (Universal Tracking Solutions) ROC %: -23.53% (As of Dec. 2011)

What is Universal Tracking Solutions ROC %?

Universal Tracking Solutions UTRK ROC % is -23.53% as of Dec. 2011.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Universal Tracking Solutions's annualized return on capital (ROC %) for the quarter that ended in Dec. 2011 was -23.53%.

As of today (2026-06-27), Universal Tracking Solutions's WACC % is 0.00%. Universal Tracking Solutions's ROC % is 0.00% (calculated using TTM income statement data). Universal Tracking Solutions earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Universal Tracking Solutions (OTCPK:UTRK) 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, Universal Tracking Solutions's WACC % is 0.00%. Universal Tracking Solutions's ROC % is 0.00% (calculated using TTM income statement data). Universal Tracking Solutions 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.

Universal Tracking Solutions ROC % Related Terms

Universal Tracking Solutions ROC % Historical Data

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The historical data trend for Universal Tracking Solutions'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.

Universal Tracking Solutions ROC % Chart

Universal Tracking Solutions Annual Data

Trend

Dec05

Dec06

Dec07

Dec09

Dec10

Dec11

ROC %

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-13.57

-26.54

-9.80

7.32

49.81

Universal Tracking Solutions Quarterly Data
	Mar06	Jun06	Sep06	Dec06	Mar07	Jun07	Sep07	Dec07	Mar08	Jun08	Sep08	Dec09	Mar10	Jun10	Sep10	Dec10	Mar11	Jun11	Sep11	Dec11
ROC %	Get a 7-Day Free Trial															13.89	-44.27	138.61	190.65	-23.53

Universal Tracking Solutions ROC % Calculation

Universal Tracking Solutions's annualized Return on Capital (ROC %) for the fiscal year that ended in Dec. 2011 is calculated as:

	ROC % (A: Dec. 2011 )
=	NOPAT	/	Average Invested Capital
=	Operating Income * ( 1 - Tax Rate % )	/	( (Invested Capital (A: Dec. 2010 )	+	Invested Capital (A: Dec. 2011 ))	/ count )
=	0.065 * ( 1 - % )	/	( (0.144	+	0.117)	/ 2 )
=	0.065	/	0.1305
=	49.81 %

where

	Invested Capital		(A: Dec. 2010 )
=	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	))
=	0.126	-	0.052	-	( 0.012	-	max(0, 0.159	-	0.089	+	0.012	))
=	0.144

	Invested Capital		(A: Dec. 2011 )
=	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	))
=	0.188	-	0.06	-	( 0.024	-	max(0, 0.165	-	0.176	+	0.024	))
=	0.117

Universal Tracking Solutions's annualized Return on Capital (ROC %) for the quarter that ended in Dec. 2011 is calculated as:

	ROC % (Q: Dec. 2011 )
=	NOPAT	/	Average Invested Capital
=	Operating Income * ( 1 - Tax Rate % )	/	( (Invested Capital (Q: Sep. 2011 )	+	Invested Capital (Q: Dec. 2011 ))	/ count )
=	-0.028 * ( 1 - % )	/	( (0.121	+	0.117)	/ 2 )
=	-0.028	/	0.119
=	-23.53 %

where

	Invested Capital		(Q: Sep. 2011 )
=	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	))
=	0.19	-	0.052	-	( 0.048	-	max(0, 0.156	-	0.173	+	0.048	))
=	0.121

	Invested Capital		(Q: Dec. 2011 )
=	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	))
=	0.188	-	0.06	-	( 0.024	-	max(0, 0.165	-	0.176	+	0.024	))
=	0.117

Note: The Operating Income data used here is four times the quarterly (Dec. 2011) data. The tax rate is limited to between 0% and 100%.

Frequently Asked Questions Learn more about ROC % →

What does a ROC % of -23.53% mean?

Universal Tracking Solutions (UTRK) has a ROC % of -23.53% as of Dec. 2011. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Universal Tracking Solutions and its competitors.

Is Universal Tracking Solutions' ROC % too high?

Universal Tracking Solutions' current ROC % is -23.53%.

How does Universal Tracking Solutions' ROC % compare to TRKK and GTXO?

Universal Tracking Solutions' ROC % of -23.53% 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 Universal Tracking Solutions 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. Universal Tracking Solutions's current ROC % is -23.53%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Universal Tracking Solutions stock overvalued right now?

Universal Tracking Solutions (UTRK) has a current ROC % of -23.53%. The current ROC % is -23.53%. 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 Universal Tracking Solutions (UTRK), the current ROC % is -23.53% as of Dec. 2011. 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.

Universal Tracking Solutions Business Description

Industry Technology Hardware

Comparable Companies TSXV:VTI TRKK BOM:531158 GTXO BOM:517411 DGDM NSE:TNTELE BOM:590041 XSAT:OPT MFCO SIML ASX:BTK WAR:VDS ELST WAR:CCS ASX:ECS VISL TSXV:TTZ BOM:526775 BOM:500346

Address 1602 N. 21st Street, Tampa, FL, USA, 33605

Website https://www.utsgps.com

Universal Tracking Solutions Inc is an application-based solutions provider of telemetry tracking systems. The company specializes in fleet management, law enforcement, and finance applications as well as the motorcycle and auto industries.