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ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Smart Shooter's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 32.20%.
As of today (2026-08-14), Smart Shooter's WACC % is 9.90%. Smart Shooter's ROC % is 32.19% (calculated using TTM income statement data).
Smart Shooter 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.
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, Smart Shooter's WACC % is 9.90%. Smart Shooter's ROC % is 32.19% (calculated using TTM income statement data).
Smart Shooter 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.
Smart Shooter ROC % Related Terms
Smart Shooter ROC % Historical Data
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The historical data trend for Smart Shooter'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.
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.
Smart Shooter (XTAE:SMSH) has a ROC % of 32.20% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Smart Shooter and its competitors.
Is Smart Shooter's ROC % too high?
Smart Shooter's current ROC % is 32.20%. The Aerospace & Defense industry median ROC % is 4.24. Smart Shooter's value of 32.20% is 659.4% above this industry median. Overall, Smart Shooter has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Smart Shooter's ROC % compare to SPCX and GE?
Smart Shooter's ROC % of 32.20% can be compared against companies in the Aerospace & Defense industry. The industry median ROC % is 4.24. Smart Shooter's value of 32.20% is 659.4% 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 an Aerospace & Defense company?
The median ROC % among Aerospace & Defense companies is 4.24, based on 356 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. Smart Shooter's current ROC % of 32.20% is 659.4% 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 Smart Shooter and its competitors. For the Aerospace & Defense industry, the median ROC % is 4.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smart Shooter's current ROC % is 32.20%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smart Shooter stock overvalued right now?
Smart Shooter (XTAE:SMSH) has a current ROC % of 32.20%. The current ROC % is 32.20% and 659.4% above the Aerospace & Defense industry median of 4.24. Smart Shooter's overall GF Score™ is 14/100 with 4 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 Smart Shooter (XTAE:SMSH), the current ROC % is 32.20% 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.
Smart Shooter Ltd is engaged in the development, production, and sale of electro-optical fire control. It develops Fire Control Systems for small arms that significantly increase weapon accuracy and lethality when engaging static and moving targets, on the ground and in the air, day and night. With effective One Shot - One Hit precision, its product line empowers defense and security forces by maximizing rifle effectiveness against enemy targets while minimizing friendly casualties and collateral damage. Based on Artificial Intelligence, Computer Vision, and Machine Learning technologies, it is also designed to interconnect with other operational resources to form a micro-tactical network. Its systems solutions are SMASH 2000L (3000), SMASH Hopper 5000, and others.
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