Impol Seval a.d (XBEL:IMPL) ROC %: 0.00% (As of Dec. 2025)


XBEL:IMPL Impol Seval a.d XBEL:IMPL
86 GF Score
Price RSD5,050.00
GF Value RSD7,287.58
Valuation Significantly Undervalued
! 7 Warning Signs
View Full Analysis

What is Impol Seval a.d ROC %?

Impol Seval a.d XBEL:IMPL -15.83% 86 ROC % is 0.00% as of Dec. 2025. GuruFocus rates XBEL:IMPL with a GF Score™ of 86/100 and a GF Value™ of RSD7,287.58 (Significantly Undervalued). The stock has 7 warning signs 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 %. Impol Seval a.d's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 0.00%.

As of today (2026-06-27), Impol Seval a.d's WACC % is 7.66%. Impol Seval a.d's ROC % is 0.62% (calculated using TTM income statement data). Impol Seval a.d earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Impol Seval a.d  (XBEL:IMPL) 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, Impol Seval a.d's WACC % is 7.66%. Impol Seval a.d's ROC % is 0.62% (calculated using TTM income statement data). Impol Seval a.d 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.


Impol Seval a.d ROC % Related Terms


Impol Seval a.d ROC % Historical Data

* Premium members only.

The historical data trend for Impol Seval a.d'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.

Impol Seval a.d ROC % Chart

Impol Seval a.d Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 11.87 25.41 3.22 0.59 -4.84

Impol Seval a.d Semi-Annual Data
Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Dec25
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 4.94 1.59 -1.97 3.68 0.00
XBEL:IMPL
86GF Score
Impol Seval a.d XBEL:IMPL
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Impol Seval a.d ROC % Calculation

Impol Seval a.d's annualized Return on Capital (ROC %) for the fiscal year that ended in Dec. 2025 is calculated as:

ROC % (A: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2024 ) + Invested Capital (A: Dec. 2025 ))/ count )
=-503.43 * ( 1 - 0% )/( (10679.773 + 10123.253)/ 2 )
=-503.43/10401.513
=-4.84 %

where

Invested Capital(A: Dec. 2024 )
=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))
=16273.853 - 5232.5 - ( 361.58 - max(0, 6086.173 - 8467.477+361.58))
=10679.773

Invested Capital(A: Dec. 2025 )
=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))
=15978.583 - 5124.171 - ( 731.159 - max(0, 6675.103 - 8257.304+731.159))
=10123.253

Impol Seval a.d's annualized Return on Capital (ROC %) for the quarter that ended in Dec. 2025 is calculated as:

ROC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2024 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=0 * ( 1 - 0% )/( (10679.773 + 10123.253)/ 2 )
=0/10401.513
=0.00 %

where

Invested Capital(Q: Dec. 2024 )
=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))
=16273.853 - 5232.5 - ( 361.58 - max(0, 6086.173 - 8467.477+361.58))
=10679.773

Invested Capital(Q: Dec. 2025 )
=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))
=15978.583 - 5124.171 - ( 731.159 - max(0, 6675.103 - 8257.304+731.159))
=10123.253

Note: The Operating Income data used here is two times the semi-annual (Dec. 2025) 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 0.00% mean?
Impol Seval a.d (XBEL:IMPL) has a ROC % of 0.00% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Impol Seval a.d and its competitors.
Is Impol Seval a.d's ROC % too high?
Impol Seval a.d's current ROC % is 0.00%. Overall, Impol Seval a.d has a GF Score™ of 86/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Impol Seval a.d's ROC % compare to AA and CENX?
Impol Seval a.d's ROC % of 0.00% can be compared against companies in the Metals & Mining industry. 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 Metals & Mining company?
A good ROC % depends on the Metals & Mining industry context. 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 Impol Seval a.d and its competitors. Impol Seval a.d'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 Impol Seval a.d stock overvalued right now?
Based on GuruFocus' analysis, Impol Seval a.d (XBEL:IMPL) is currently considered Significantly Undervalued. The stock's GF Value™ is RSD7,287.58, compared to a current price of RSD5,050.00 — trading 30.7% below its estimated fair value. The current ROC % is 0.00%. Impol Seval a.d's overall GF Score™ is 86/100 with 7 warning signs 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 Impol Seval a.d (XBEL:IMPL), the current ROC % is 0.00% as of Dec. 2025. 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 Impol Seval a.d (XBEL:IMPL) Overvalued in 2026?

Based on GuruFocus' analysis, Impol Seval a.d stock appears to be undervalued. The current stock price of RSD5,050.00 is trading 30.7% below its estimated GF Value™ of RSD7,287.58. GuruFocus considers Impol Seval a.d to be Significantly Undervalued.

Key valuation signals for XBEL:IMPL:

  • ROC %: 0.00%
  • GF Value™: RSD7,287.58 vs. price of RSD5,050.00 (30.7% below fair value)
  • GF Score™: 86/100 with 7 warning signs

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


Impol Seval a.d Business Description

Address Prvomajska bb, Sevojno, SRB, 31205
Impol Seval a.d is engaged in the processing of aluminum. Its products include colored strips and sheets, painted taps, cold and hot rolled strips, hot rolled boards, sheets, and logs. The company products are used in the car, pharmaceutical, food, transport, interior design, electrical and construction industry. It exports its products to Germany, Italy, the USA, Hungary, the Netherlands, the countries of Latin America, France and Austria.
86GF Score

Get the complete analysis for XBEL:IMPL

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

RSD5,050.00
Price
RSD7,287.58
GF Value