VPOR (Vapor Group) ROC %: 0.00% (As of Dec. 2018)

What is Vapor Group ROC %?

Vapor Group VPOR -90.00% ROC % is 0.00% as of Dec. 2018.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Vapor Group's annualized return on capital (ROC %) for the quarter that ended in Dec. 2018 was 0.00%.

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

Vapor Group (OTCPK:VPOR) 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, Vapor Group's WACC % is 0.00%. Vapor Group's ROC % is 0.00% (calculated using TTM income statement data). Vapor Group 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.

Vapor Group ROC % Related Terms

Vapor Group ROC % Historical Data

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The historical data trend for Vapor Group'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.

Vapor Group ROC % Chart

Vapor Group Annual Data

Trend

Dec09

Dec10

Dec11

Dec12

Dec13

Dec14

Dec15

Dec16

Dec17

Dec18

ROC %

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-56.82

-63.78

-64.25

-18.37

-9.18

Vapor Group Quarterly Data
	Sep12	Dec12	Mar13	Jun13	Sep13	Dec13	Mar14	Jun14	Sep14	Dec14	Jun15	Sep15	Dec15	Jun16	Sep16	Dec16	Mar17	Jun17	Dec17	Dec18
ROC %	Get a 7-Day Free Trial															-9.13	-27.70	-196.84	0.00	0.00

Vapor Group ROC % Calculation

Vapor Group's annualized Return on Capital (ROC %) for the fiscal year that ended in Dec. 2018 is calculated as:

	ROC % (A: Dec. 2018 )
=	NOPAT	/	Average Invested Capital
=	Operating Income * ( 1 - Tax Rate % )	/	( (Invested Capital (A: Dec. 2017 )	+	Invested Capital (A: Dec. 2018 ))	/ count )
=	-0.295 * ( 1 - 0% )	/	( (3.261	+	3.168)	/ 2 )
=	-0.295	/	3.2145
=	-9.18 %

where

	Invested Capital		(A: Dec. 2017 )
=	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	))
=	1.761	-	1.622	-	( 0.062	-	max(0, 4.556	-	1.434	+	0.062	))
=	3.261

	Invested Capital		(A: Dec. 2018 )
=	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	))
=	0.662	-	1.536	-	( 0.013	-	max(0, 4.272	-	0.23	+	0.013	))
=	3.168

Vapor Group's annualized Return on Capital (ROC %) for the quarter that ended in Dec. 2018 is calculated as:

	ROC % (Q: Dec. 2018 )
=	NOPAT	/	Average Invested Capital
=	Operating Income * ( 1 - Tax Rate % )	/	( (Invested Capital (Q: Dec. 2017 )	+	Invested Capital (Q: Dec. 2018 ))	/ count )
=	0 * ( 1 - 0% )	/	( (3.261	+	3.168)	/ 2 )
=	0	/	3.2145
=	0.00 %

where

	Invested Capital		(Q: Dec. 2017 )
=	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	))
=	1.761	-	1.622	-	( 0.062	-	max(0, 4.556	-	1.434	+	0.062	))
=	3.261

	Invested Capital		(Q: Dec. 2018 )
=	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	))
=	0.662	-	1.536	-	( 0.013	-	max(0, 4.272	-	0.23	+	0.013	))
=	3.168

Note: The Operating Income data used here is four times the quarterly (Dec. 2018) data. The tax rate is limited to between 0% and 100%.

Frequently Asked Questions Learn more about ROC % →

What does a ROC % of 0.00% mean?

Vapor Group (VPOR) has a ROC % of 0.00% as of Dec. 2018. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Vapor Group and its competitors.

Is Vapor Group's ROC % too high?

Vapor Group's current ROC % is 0.00%.

How does Vapor Group's ROC % compare to VPRB and GLLA?

Vapor Group's ROC % of 0.00% can be compared against companies in the Tobacco Products industry. The industry median ROC % is 8.99. 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 Tobacco Products company?

The median ROC % among Tobacco Products companies is 8.99, based on 48 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 Vapor Group and its competitors. For the Tobacco Products industry, the median ROC % is 8.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Vapor Group's current ROC % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Vapor Group stock overvalued right now?

Vapor Group (VPOR) has a current ROC % of 0.00%. The current ROC % is 0.00%. 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 Vapor Group (VPOR), the current ROC % is 0.00% as of Dec. 2018. 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.

Vapor Group Business Description

Industry Consumer Defensive Tobacco Products

Comparable Companies VPRB GLLA BXNG NHLE VAPI SRUP RCGR MCIG AOI TPB UVV VGR BATMF SWMAY GGNPF PHJMF IMBBF JAPAY RAI BTAFF

Address 495 Carswell Avenue, Unit A, Daytona Beach, FL, USA, 32117

Website https://www.vpor.com

Vapor Group Inc is engaged in designing, manufacturing, and marketing of vaporizers and electronic cigarettes and e-liquids. The company also markets consumer products including the Whizboard brand of scooters and Hoverkart accessories sold by Smart Wheels. Its products are marketed under the Vapor Group, Total Vapor, Vapor 123, and The Vapor Products brands. All products are sold nationwide through distributors and directly to consumers through company-owned websites.