C100 AB (publ) (XSAT:C100) ROC %: -4.09% (As of Mar. 2026)

What is C100 AB (publ) ROC %?

C100 AB (publ) XSAT:C100 -3.81% ROC % is -4.09% 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 %. C100 AB (publ)'s annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was -4.09%.

As of today (2026-06-29), C100 AB (publ)'s WACC % is -5.70%. C100 AB (publ)'s ROC % is -18.61% (calculated using TTM income statement data). C100 AB (publ) earns returns that do not match up to its cost of capital. It will destroy value as it grows.

C100 AB (publ) (XSAT:C100) 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, C100 AB (publ)'s WACC % is -5.70%. C100 AB (publ)'s ROC % is -18.61% (calculated using TTM income statement data). C100 AB (publ) 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.

C100 AB (publ) ROC % Related Terms

C100 AB (publ) ROC % Historical Data

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The historical data trend for C100 AB (publ)'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.

C100 AB (publ) ROC % Chart

C100 AB (publ) Annual Data

Trend

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROC %

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-106.26

-107.18

-156.07

-72.93

-18.46

C100 AB (publ) 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															167.74	-16.25	-18.43	-28.89	-4.09

C100 AB (publ) ROC % Calculation

C100 AB (publ)'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 )
=	-3.889 * ( 1 - 18.11% )	/	( (6.995	+	27.515)	/ 2 )
=	-3.1847021	/	17.255
=	-18.46 %

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	))
=	5.512	-	0.584	-	( 0.075	-	max(0, 3.041	-	0.974	+	0.075	))
=	6.995

	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	))
=	28.324	-	0.032	-	( 1.27	-	max(0, 0.711	-	1.488	+	1.27	))
=	27.515

C100 AB (publ)'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 )
=	-1.12 * ( 1 - 0% )	/	( (27.515	+	27.241)	/ 2 )
=	-1.12	/	27.378
=	-4.09 %

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	))
=	28.324	-	0.032	-	( 1.27	-	max(0, 0.711	-	1.488	+	1.27	))
=	27.515

	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	))
=	28.346	-	0.044	-	( 1.331	-	max(0, 0.484	-	1.545	+	1.331	))
=	27.241

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%.

Frequently Asked Questions Learn more about ROC % →

What does a ROC % of -4.09% mean?

C100 AB (publ) (XSAT:C100) has a ROC % of -4.09% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on C100 AB (publ) and its competitors.

Is C100 AB (publ)'s ROC % too high?

C100 AB (publ)'s current ROC % is -4.09%.

How does C100 AB (publ)'s ROC % compare to IBM and ACN?

C100 AB (publ)'s ROC % of -4.09% can be compared against companies in the Software industry. The industry median ROC % is 3.04. 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 Software company?

The median ROC % among Software companies is 3.04, based on 2,826 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 C100 AB (publ) and its competitors. For the Software industry, the median ROC % is 3.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C100 AB (publ)'s current ROC % is -4.09%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is C100 AB (publ) stock overvalued right now?

C100 AB (publ) (XSAT:C100) has a current ROC % of -4.09%. The current ROC % is -4.09%. 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 C100 AB (publ) (XSAT:C100), the current ROC % is -4.09% 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.

C100 AB (publ) Business Description

Industry Technology Software

Comparable Companies OSTO:FRAM B NGM:TPGR OSTO:ORTIN NGM:HOLDFL IBM NSE:TCS ACN NSE:INFY TSE:6702 TSE:6701 NSE:HCLTECH FISV XMAD:AMS FIS BOM:507685 CTSH XPAR:CAP CDW BR TSE:4307

Address Artillerigatan 26, Stockholm, SWE, 114 51

Website https://www.c100.se

Vultus AB is an IT company. The company specializes in the development of digital platforms. The digital solutions consist, for example, of a fertilizer guide for farmers. Based on satellite and weather data, field-specific maps are created for spreading fertilizer, unique to the different needs of each field. Its products comprise of Nitrogen Prescriptions, Crop Specific Plant Health, Water Stress, and Soil Moisture.