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Scope Fluidics Spolka Akcyjna (WAR:SCP) ROC % : -154.80% (As of Mar. 2025)


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What is Scope Fluidics Spolka Akcyjna ROC %?

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Scope Fluidics Spolka Akcyjna's annualized return on capital (ROC %) for the quarter that ended in Mar. 2025 was -154.80%.

As of today (2025-07-06), Scope Fluidics Spolka Akcyjna's WACC % is 9.27%. Scope Fluidics Spolka Akcyjna's ROC % is -129.83% (calculated using TTM income statement data). Scope Fluidics Spolka Akcyjna earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Scope Fluidics Spolka Akcyjna ROC % Historical Data

The historical data trend for Scope Fluidics Spolka Akcyjna'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.

* Premium members only.

Scope Fluidics Spolka Akcyjna ROC % Chart

Scope Fluidics Spolka Akcyjna Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
ROC %
Get a 7-Day Free Trial Premium Member Only -91.85 -39.71 -84.17 -194.48 -118.79

Scope Fluidics Spolka Akcyjna Quarterly Data
Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25
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 -196.92 -182.32 -200.21 -145.31 -154.80

Scope Fluidics Spolka Akcyjna ROC % Calculation

Scope Fluidics Spolka Akcyjna'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 )
=-32.487 * ( 1 - 23.39% )/( (15.668 + 26.236)/ 2 )
=-24.8882907/20.952
=-118.79 %

where

Scope Fluidics Spolka Akcyjna's annualized Return on Capital (ROC %) for the quarter that ended in Mar. 2025 is calculated as:

ROC % (Q: Mar. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2024 ) + Invested Capital (Q: Mar. 2025 ))/ count )
=-41.728 * ( 1 - -0.67% )/( (26.236 + 28.039)/ 2 )
=-42.0075776/27.1375
=-154.80 %

where

Note: The Operating Income data used here is four times the quarterly (Mar. 2025) data.

* 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.


Scope Fluidics Spolka Akcyjna  (WAR:SCP) 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, Scope Fluidics Spolka Akcyjna's WACC % is 9.27%. Scope Fluidics Spolka Akcyjna's ROC % is -129.83% (calculated using TTM income statement data). Scope Fluidics Spolka Akcyjna 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.


Scope Fluidics Spolka Akcyjna ROC % Related Terms

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Scope Fluidics Spolka Akcyjna Business Description

Traded in Other Exchanges
N/A
Address
Duchnicka 3, Build 16, Entrance A, Warsaw, POL, 01-796
Scope Fluidics Spolka Akcyjna focuses on global challenges in health to develop diagnostic and med tech solutions. The company combines the expertise in microfluidic technology with the awareness of the challenges in medical diagnostics. It provides prototyping support for diagnostic services.

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