Gaming Factory (WAR:GIF) ROC %: 23.70% (As of Mar. 2026)


WAR:GIF Gaming Factory SA WAR:GIF
70 GF Score
Price zł4.95
GF Value zł46.52
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Gaming Factory ROC %?

Gaming Factory WAR:GIF +0.81% 70 ROC % is 23.70% as of Mar. 2026. GuruFocus rates WAR:GIF with a GF Score™ of 70/100 and a GF Value™ of zł46.52 (Significantly Undervalued). The stock has 1 warning sign 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 %. Gaming Factory's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 23.70%.

As of today (2026-06-25), Gaming Factory's WACC % is 12.94%. Gaming Factory's ROC % is 20.76% (calculated using TTM income statement data). Gaming Factory 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.


Gaming Factory  (WAR:GIF) 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, Gaming Factory's WACC % is 12.94%. Gaming Factory's ROC % is 20.76% (calculated using TTM income statement data). Gaming Factory 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.


Gaming Factory ROC % Related Terms


Gaming Factory ROC % Historical Data

* Premium members only.

The historical data trend for Gaming Factory'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.

Gaming Factory ROC % Chart

Gaming Factory Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
ROC %
Get a 7-Day Free Trial 9.20 -10.03 -31.20 -6.83 -18.15

Gaming Factory Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 -22.21 -5.13 94.24 -31.53 23.70
WAR:GIF
70GF Score
Gaming Factory SA WAR:GIF
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Gaming Factory ROC % Calculation

Gaming Factory's annualized Return on Capital (ROC %) for the fiscal year that ended in Dec. 2024 is calculated as:

ROC % (A: Dec. 2024 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2023 ) + Invested Capital (A: Dec. 2024 ))/ count )
=-2.836 * ( 1 - 0.26% )/( (16.081 + 15.085)/ 2 )
=-2.8286264/15.583
=-18.15 %

where

Gaming Factory's annualized Return on Capital (ROC %) for the quarter that ended in Mar. 2026 is calculated as:

ROC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Sep. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=4.46 * ( 1 - 0% )/( (19.021 + 18.615)/ 2 )
=4.46/18.818
=23.70 %

where

Note: The Operating Income data used here is four times the quarterly (Mar. 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 23.70% mean?
Gaming Factory (WAR:GIF) has a ROC % of 23.70% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Gaming Factory and its competitors.
Is Gaming Factory's ROC % too high?
Gaming Factory's current ROC % is 23.70%. The Interactive Media industry median ROC % is 1.88. Gaming Factory's value of 23.70% is 1160.6% above this industry median. Overall, Gaming Factory has a GF Score™ of 70/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gaming Factory's ROC % compare to NTES and EA?
Gaming Factory's ROC % of 23.70% can be compared against companies in the Interactive Media industry. The industry median ROC % is 1.88. Gaming Factory's value of 23.70% is 1160.6% 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 an Interactive Media company?
The median ROC % among Interactive Media companies is 1.88, based on 560 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. Gaming Factory's current ROC % of 23.70% is 1160.6% 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 Gaming Factory and its competitors. For the Interactive Media industry, the median ROC % is 1.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gaming Factory's current ROC % is 23.70%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gaming Factory stock overvalued right now?
Based on GuruFocus' analysis, Gaming Factory (WAR:GIF) is currently considered Significantly Undervalued. The stock's GF Value™ is zł46.52, compared to a current price of zł4.95 — trading 89.4% below its estimated fair value. The current ROC % is 23.70% and 1160.6% above the Interactive Media industry median of 1.88. Gaming Factory's overall GF Score™ is 70/100 with 1 warning sign 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 Gaming Factory (WAR:GIF), the current ROC % is 23.70% as of Mar. 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 Gaming Factory (WAR:GIF) Overvalued in 2026?

Based on GuruFocus' analysis, Gaming Factory stock appears to be undervalued. The current stock price of zł4.95 is trading 89.4% below its estimated GF Value™ of zł46.52. GuruFocus considers Gaming Factory to be Significantly Undervalued.

Key valuation signals for WAR:GIF:

  • ROC %: 23.70%
  • GF Value™: zł46.52 vs. price of zł4.95 (89.4% below fair value)
  • GF Score™: 70/100 with 1 warning sign
  • Industry Position: 1160.6% above the Interactive Media median

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


Gaming Factory Business Description

Other Exchanges 9JU:Germany
Address ul. Powazkowska 15, Warsaw, POL, 01-797
Gaming Factory SA is a publisher of video and board games. Some of its games are Castle Flipper, City Eye, Cooking Championship, Farming Life, and Chains of Fury amongst others.
70GF Score

Get the complete analysis for WAR:GIF

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

zł4.95
Price
zł46.52
GF Value