Citra Nusa Holdings Bhd (XKLS:5104) ROC %: -19.14% (As of Mar. 2026)

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What is Citra Nusa Holdings Bhd ROC %?

Citra Nusa Holdings Bhd XKLS:5104 +14.29% ROC % is -19.14% as of Mar. 2026. The stock has 3 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 %. Citra Nusa Holdings Bhd's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was -19.14%.

As of today (2026-07-14), Citra Nusa Holdings Bhd's WACC % is 9.43%. Citra Nusa Holdings Bhd's ROC % is -1.78% (calculated using TTM income statement data). Citra Nusa Holdings Bhd earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Citra Nusa Holdings Bhd  (XKLS:5104) 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, Citra Nusa Holdings Bhd's WACC % is 9.43%. Citra Nusa Holdings Bhd's ROC % is -1.78% (calculated using TTM income statement data). Citra Nusa 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.

Citra Nusa Holdings Bhd ROC % Related Terms

Citra Nusa Holdings Bhd ROC % Historical Data

* Premium members only.

The historical data trend for Citra Nusa 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.

Citra Nusa Holdings Bhd ROC % Chart

Citra Nusa Holdings Bhd 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 0.61 1.41 -4.11 -4.08 0.21

Citra Nusa Holdings Bhd Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 -11.83 6.00 8.06 0.00 -19.14

Citra Nusa Holdings Bhd ROC % Calculation

Citra Nusa 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 )
=0.174 * ( 1 - 47.75% )/( (42.484 + 44.088)/ 2 )
=0.090915/43.286
=0.21 %

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))
=82.394 - 10.275 - ( 29.635 - max(0, 15.498 - 46.777+29.635))
=42.484

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))
=81.713 - 7.247 - ( 30.378 - max(0, 13.548 - 46.052+30.378))
=44.088

Citra Nusa Holdings Bhd'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: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=-8.036 * ( 1 - 0% )/( (44.088 + 39.871)/ 2 )
=-8.036/41.9795
=-19.14 %

where

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))
=81.713 - 7.247 - ( 30.378 - max(0, 13.548 - 46.052+30.378))
=44.088

Invested Capital(Q: Mar. 2026 )
=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))
=77.973 - 9.866 - ( 28.236 - max(0, 11.469 - 41.891+28.236))
=39.871

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 -19.14% mean?
Citra Nusa Holdings Bhd (XKLS:5104) has a ROC % of -19.14% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Citra Nusa Holdings Bhd and its competitors.
Is Citra Nusa Holdings Bhd's ROC % too high?
Citra Nusa Holdings Bhd's current ROC % is -19.14%.
How does Citra Nusa Holdings Bhd's ROC % compare to HON and MMM?
Citra Nusa Holdings Bhd's ROC % of -19.14% can be compared against companies in the Conglomerates industry. The industry median ROC % is 2.76. 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 Conglomerates company?
The median ROC % among Conglomerates companies is 2.76, based on 557 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 Citra Nusa Holdings Bhd and its competitors. For the Conglomerates industry, the median ROC % is 2.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Citra Nusa Holdings Bhd's current ROC % is -19.14%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Citra Nusa Holdings Bhd stock overvalued right now?
Based on GuruFocus' analysis, Citra Nusa Holdings Bhd (XKLS:5104) is currently considered Fairly Valued. The stock's GF Value™ is RM0.04, compared to a current price of RM0.04 — trading right at its estimated fair value. The current ROC % is -19.14%. 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 Citra Nusa Holdings Bhd (XKLS:5104), the current ROC % is -19.14% 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.

Citra Nusa Holdings Bhd Business Description

Address No. 2 Jalan U1/17, Seksyen U1, Wisma CNI, Hicom-Glenmarie Industrial Park, Shah Alam, SGR, MYS, 40150
Citra Nusa Holdings Bhd, formerly CNI Holdings Bhd is engaged in the sale and distribution of health care and consumer products, and manufactures, trades, and packs various kinds of foodstuffs and beverages, household, and personal care products. Its segments include Manufacturing that manufactures, trades, and packs consumer, health, personal care products, food, and beverages; Marketing and trading that sells and distributes health care and consumer products, import and distribution of food ingredients, provides software solution and software research and development, marketing and distributing coffee and other related beverage products; and Others that invests in shares, investment, rent out properties, operates food and beverages outlets and dormant companies.