HSS Holdings Bhd (XKLS:0460) ROC %: 10.33% (As of Dec. 2025)


What is HSS Holdings Bhd ROC %?

HSS Holdings Bhd XKLS:0460 ROC % is 10.33% as of Dec. 2025.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. HSS Holdings Bhd's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 10.33%.

As of today (2026-06-29), HSS Holdings Bhd's WACC % is 0.00%. HSS Holdings Bhd's ROC % is 0.00% (calculated using TTM income statement data). HSS Holdings Bhd earns returns that do not match up to its cost of capital. It will destroy value as it grows.

HSS Holdings Bhd  (XKLS:0460) 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, HSS Holdings Bhd's WACC % is 0.00%. HSS Holdings Bhd's ROC % is 0.00% (calculated using TTM income statement data). HSS Holdings Bhd 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.

HSS Holdings Bhd ROC % Related Terms

HSS Holdings Bhd ROC % Historical Data

* Premium members only.

The historical data trend for HSS Holdings Bhd'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.

HSS Holdings Bhd ROC % Chart

HSS Holdings Bhd Annual Data
Trend Dec22 Dec23 Dec24 Dec25
ROC %
20.49 11.82 11.90 10.33

HSS Holdings Bhd Semi-Annual Data
Dec22 Dec23 Dec24 Dec25
ROC % 20.49 11.82 11.90 10.33

HSS Holdings Bhd ROC % Calculation

HSS Holdings Bhd'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 )
=10.463 * ( 1 - 27.64% )/( (74.841 + 71.678)/ 2 )
=7.5710268/73.2595
=10.33 %

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))
=114.856 - 38.212 - ( 13.504 - max(0, 63.379 - 65.182+13.504))
=74.841

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))
=117.027 - 33.317 - ( 19.152 - max(0, 58.131 - 70.163+19.152))
=71.678

HSS Holdings Bhd'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 )
=10.463 * ( 1 - 27.64% )/( (74.841 + 71.678)/ 2 )
=7.5710268/73.2595
=10.33 %

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))
=114.856 - 38.212 - ( 13.504 - max(0, 63.379 - 65.182+13.504))
=74.841

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))
=117.027 - 33.317 - ( 19.152 - max(0, 58.131 - 70.163+19.152))
=71.678

Note: The Operating Income data used here is one times the 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 10.33% mean?
HSS Holdings Bhd (XKLS:0460) has a ROC % of 10.33% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on HSS Holdings Bhd and its competitors.
Is HSS Holdings Bhd's ROC % too high?
HSS Holdings Bhd's current ROC % is 10.33%. The Consumer Packaged Goods industry median ROC % is 5.13. HSS Holdings Bhd's value of 10.33% is 101.4% above this industry median.
How does HSS Holdings Bhd's ROC % compare to KHC and GIS?
HSS Holdings Bhd's ROC % of 10.33% can be compared against companies in the Consumer Packaged Goods industry. The industry median ROC % is 5.13. HSS Holdings Bhd's value of 10.33% is 101.4% 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 a Consumer Packaged Goods company?
The median ROC % among Consumer Packaged Goods companies is 5.13, based on 1,944 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. HSS Holdings Bhd's current ROC % of 10.33% is 101.4% 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 HSS Holdings Bhd and its competitors. For the Consumer Packaged Goods industry, the median ROC % is 5.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. HSS Holdings Bhd's current ROC % is 10.33%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is HSS Holdings Bhd stock overvalued right now?
HSS Holdings Bhd (XKLS:0460) has a current ROC % of 10.33%. The current ROC % is 10.33% and 101.4% above the Consumer Packaged Goods industry median of 5.13. 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 HSS Holdings Bhd (XKLS:0460), the current ROC % is 10.33% 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.

HSS Holdings Bhd Business Description

Address Jalan Parit Hulu, 17386, Parit Raja Sari, Bukit Bakri, Muar, JHR, MYS, 84200
HSS Holdings Bhd is an investment holding company. Through its subsidiaries, the company is principally involved in the sourcing of bakery products, trading of bakery and other products and manufacturing of bakery products. Its offerings include Biscuits and cookies, Cakes, and Snacks. The products are supplied to over 3,500 retail outlets across Malaysia, including supermarkets and hypermarkets. The company's business segments include: Sourcing, Trading, and Manufacturing. The majority of revenue is derived from the Sourcing segment. Geographically, it exports to Singapore, Indonesia, and Australia, and the maximum revenue is generated from Malaysia.