Sky Light Holdings (FRA:27L) ROCE %: -40.45% (As of Dec. 2025)

What is Sky Light Holdings ROCE %?

Sky Light Holdings FRA:27L +1.52% 27 ROCE % is -40.45% as of Dec. 2025. GuruFocus rates FRA:27L with a GF Score™ of 27/100 and a GF Value™ of €0.07 (Possible Value Trap). The stock has 6 warning signs investors should review.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. Sky Light Holdings's annualized ROCE % for the quarter that ended in Dec. 2025 was -40.45%.

Sky Light Holdings (FRA:27L) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

Sky Light Holdings ROCE % Related Terms

Sky Light Holdings ROCE % Historical Data

* Premium members only.

The historical data trend for Sky Light Holdings's ROCE % 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.

Sky Light Holdings ROCE % Chart

Sky Light Holdings Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROCE %

Get a 7-Day Free Trial

-1.04

-15.63

-37.21

-77.42

-51.65

Sky Light Holdings Semi-Annual Data
	Jun16	Dec16	Jun17	Dec17	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23	Jun24	Dec24	Jun25	Dec25
ROCE %	Get a 7-Day Free Trial															-5.11	-51.95	-150.17	-103.07	-40.45

27GF Score

Sky Light Holdings Ltd FRA:27L

ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.

View Full Analysis

Sky Light Holdings ROCE % Calculation

Sky Light Holdings's annualized ROCE % for the fiscal year that ended in Dec. 2025 is calculated as:

ROCE %	=	EBIT	/	( (Capital Employed	+	Capital Employed)	/ count )
		(A: Dec. 2025 )		(A: Dec. 2024 )		(A: Dec. 2025 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(A: Dec. 2025 )		(A: Dec. 2024 )		(A: Dec. 2025 )
	=	-4.41	/	( ( (31.441 - 23.236)	+	(30.9 - 22.027) )	/ 2 )
	=	-4.41	/	( (8.205	+	8.873)	/ 2 )
	=	-4.41	/	8.539
	=	-51.65 %

Sky Light Holdings's ROCE % of for the quarter that ended in Dec. 2025 is calculated as:

ROCE %	=	EBIT ⁽¹⁾	/	( (Capital Employed	+	Capital Employed)	/ count )
		(Q: Dec. 2025 )		(Q: Jun. 2025 )		(Q: Dec. 2025 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(Q: Dec. 2025 )		(Q: Jun. 2025 )		(Q: Dec. 2025 )
	=	-2.594	/	( ( (28.309 - 24.355)	+	(30.9 - 22.027) )	/ 2 )
	=	-2.594	/	( ( 3.954	+	8.873 )	/ 2 )
	=	-2.594	/	6.4135
	=	-40.45 %

(1) Note: The EBIT data used here is two times the semi-annual (Dec. 2025) EBIT data.

Frequently Asked Questions Learn more about ROCE % →

What does a ROCE % of -40.45% mean?

Sky Light Holdings (FRA:27L) has a ROCE % of -40.45% as of Dec. 2025.

Is Sky Light Holdings' ROCE % too high?

Sky Light Holdings' current ROCE % is -40.45%. Overall, Sky Light Holdings has a GF Score™ of 27/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.

How does Sky Light Holdings' ROCE % compare to ALLE and MSA?

Sky Light Holdings' ROCE % of -40.45% can be compared against companies in the Business Services industry. The industry median ROCE % is 8.93. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.

What is a good ROCE % for a Business Services company?

The median ROCE % among Business Services companies is 8.93, based on 1,070 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % 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 ROCE % mean?

A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Business Services industry, the median ROCE % is 8.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sky Light Holdings's current ROCE % is -40.45%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Sky Light Holdings stock overvalued right now?

Based on GuruFocus' analysis, Sky Light Holdings (FRA:27L) is currently considered Possible Value Trap. The stock's GF Value™ is €0.07, compared to a current price of €0.03 — trading 52.1% below its estimated fair value. The current ROCE % is -40.45%. Sky Light Holdings' overall GF Score™ is 27/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.

How is ROCE % calculated?

ROCE % is calculated from a company's financial statements. For Sky Light Holdings (FRA:27L), the current ROCE % is -40.45% 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 Sky Light Holdings (FRA:27L) Overvalued in 2026?

Based on GuruFocus' analysis, Sky Light Holdings stock appears to be undervalued. The current stock price of €0.03 is trading 52.1% below its estimated GF Value™ of €0.07. GuruFocus considers Sky Light Holdings to be Possible Value Trap.

Key valuation signals for FRA:27L:

ROCE %: -40.45%
GF Value™: €0.07 vs. price of €0.03 (52.1% below fair value)
GF Score™: 27/100 with 6 warning signs

No single metric tells the full story. See the FRA:27L stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Sky Light Holdings Business Description

Industry Industrials Business Services

Comparable Companies HKSE:02885 HKSE:06663 HKSE:01850 HKSE:02086 HKSE:08379 HKSE:01162 HKSE:08051 HKSE:08315 OSTO:ASSA B TSE:9735 ALLE OSTO:SECU B XTAE:NXSN SZSE:002236 MSA ADT BCO BRC TSE:2331 OSTO:LOOMIS

Other Exchanges 03882:Hong Kong

Address Xinsha Road, Building No. 8, Antuoshan High-tech Industrial Park, Shajing, Bao’An, Shenzhen, CHN, 518104

Website http://www.sky-light.com.hk

Sky Light Holdings Ltd, along with its subsidiaries, is engaged in the manufacture and distribution of home surveillance cameras, digital imaging products, and other electronic products. It focuses on the sale, development, and manufacture of imaging products that comprise home surveillance cameras, action cameras, and related accessories and other digital imaging products and engages in the sale, and development of cameras under its own brands. It has one business segment: Manufacture and sales of camera products and related accessories business. Geographically, it operates in the European Union which is the key revenue driver, Mainland China, Australia, United States of America, and Hong kong, among others.

27GF Score

Get the complete analysis for FRA:27L

ROCE % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€0.03

Price

€0.07

GF Value

View FRA:27L Analysis

See ROCE % data for all stocks →