ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Chocoladefabriken Lindt & Spruengli AG's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 14.28%.
As of today (2026-06-25), Chocoladefabriken Lindt & Spruengli AG's WACC % is 3.67%. Chocoladefabriken Lindt & Spruengli AG's ROC % is 9.92% (calculated using TTM income statement data).
Chocoladefabriken Lindt & Spruengli AG generates higher returns on investment than it costs the company to raise the capital needed for that investment. It 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.
Chocoladefabriken Lindt & Spruengli AG (XSWX:LISNE) 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, Chocoladefabriken Lindt & Spruengli AG's WACC % is 3.67%. Chocoladefabriken Lindt & Spruengli AG's ROC % is 9.92% (calculated using TTM income statement data).
Chocoladefabriken Lindt & Spruengli AG generates higher returns on investment than it costs the company to raise the capital needed for that investment. It 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.
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.
Chocoladefabriken Lindt & Spruengli AG ROC % Related Terms
Chocoladefabriken Lindt & Spruengli AG ROC % Historical 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.
Chocoladefabriken Lindt & Spruengli AG ROC % Chart
Chocoladefabriken Lindt & Spruengli AG Annual Data
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.
Chocoladefabriken Lindt & Spruengli AG (XSWX:LISNE) has a ROC % of 14.28% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Chocoladefabriken Lindt & Spruengli AG and its competitors.
Is Chocoladefabriken Lindt & Spruengli AG's ROC % too high?
Chocoladefabriken Lindt & Spruengli AG's current ROC % is 14.28%. The Consumer Packaged Goods industry median ROC % is 5.16. Chocoladefabriken Lindt & Spruengli AG's value of 14.28% is 176.7% above this industry median. Overall, Chocoladefabriken Lindt & Spruengli AG has a GF Score™ of 25/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Chocoladefabriken Lindt & Spruengli AG's ROC % compare to MDLZ and HSY?
Chocoladefabriken Lindt & Spruengli AG's ROC % of 14.28% can be compared against companies in the Consumer Packaged Goods industry. The industry median ROC % is 5.16. Chocoladefabriken Lindt & Spruengli AG's value of 14.28% is 176.7% 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 5.16, based on 1,948 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. Chocoladefabriken Lindt & Spruengli AG's current ROC % of 14.28% is 176.7% 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 Chocoladefabriken Lindt & Spruengli AG and its competitors. For the Consumer Packaged Goods industry, the median ROC % is 5.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chocoladefabriken Lindt & Spruengli AG's current ROC % is 14.28%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chocoladefabriken Lindt & Spruengli AG stock overvalued right now?
Based on GuruFocus' analysis, Chocoladefabriken Lindt & Spruengli AG (XSWX:LISNE) is currently considered Modestly Undervalued. The stock's GF Value™ is CHF126,716.93, compared to a current price of CHF98,700.00 — trading 22.1% below its estimated fair value. The current ROC % is 14.28% and 176.7% above the Consumer Packaged Goods industry median of 5.16. Chocoladefabriken Lindt & Spruengli AG's overall GF Score™ is 25/100 with 2 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 Chocoladefabriken Lindt & Spruengli AG (XSWX:LISNE), the current ROC % is 14.28% 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 Chocoladefabriken Lindt & Spruengli AG (XSWX:LISNE) Overvalued in 2026?
Based on GuruFocus' analysis, Chocoladefabriken Lindt & Spruengli AG stock appears to be undervalued.
The current stock price of CHF98,700.00 is trading 22.1% below its estimated GF Value™ of CHF126,716.93.
GuruFocus considers Chocoladefabriken Lindt & Spruengli AG to be Modestly Undervalued.
Key valuation signals for XSWX:LISNE:
ROC %: 14.28%
GF Value™: CHF126,716.93 vs. price of CHF98,700.00 (22.1% below fair value)
Industry Position: 176.7% above the Consumer Packaged Goods median
No single metric tells the full story. See the XSWX:LISNE stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Chocoladefabriken Lindt & Spruengli AG Business Description
Swiss-based Chocoladefabriken Lindt & Spruengli is a manufacturer of premium chocolate. Key brands include Lindt, Lindor, Ghirardelli, Russell Stover, Whitman's, and Caffarel. The company bought US-based Russell Stover, its largest-ever acquisition, in 2014. It derives the bulk of its sales from Europe (47% of its consolidated base) but also competes in North America (40%) and the rest of the world (13%). The company operates 11 manufacturing plants in Europe and the United States. Its distribution network includes more than 620 own stores.
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