Benefit Systems (FRA:3ZV) ROCE %: 24.45% (As of Mar. 2026)

What is Benefit Systems ROCE %?

Benefit Systems FRA:3ZV +0.55% 91 ROCE % is 24.45% as of Mar. 2026. GuruFocus rates FRA:3ZV with a GF Score™ of 91/100 and a GF Value™ of €916.56 (Modestly Overvalued). The stock has 4 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. Benefit Systems's annualized ROCE % for the quarter that ended in Mar. 2026 was 24.45%.

Benefit Systems (FRA:3ZV) 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.

Benefit Systems ROCE % Related Terms

Benefit Systems ROCE % Historical Data

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The historical data trend for Benefit Systems'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.

Benefit Systems ROCE % Chart

Benefit Systems Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROCE %

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0.21

13.03

32.65

29.67

23.32

Benefit Systems Quarterly Data
	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25	Mar26
ROCE %	Get a 7-Day Free Trial															14.09	24.32	26.72	18.96	24.45

91GF Score

Benefit Systems SA FRA:3ZV

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

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Benefit Systems ROCE % Calculation

Benefit Systems'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 )
	=	213.785	/	( ( (796.672 - 236.499)	+	(1642.754 - 369.163) )	/ 2 )
	=	213.785	/	( (560.173	+	1273.591)	/ 2 )
	=	213.785	/	916.882
	=	23.32 %

Benefit Systems's ROCE % of for the quarter that ended in Mar. 2026 is calculated as:

ROCE %	=	EBIT ⁽¹⁾	/	( (Capital Employed	+	Capital Employed)	/ count )
		(Q: Mar. 2026 )		(Q: Dec. 2025 )		(Q: Mar. 2026 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(Q: Mar. 2026 )		(Q: Dec. 2025 )		(Q: Mar. 2026 )
	=	323.56	/	( ( (1642.754 - 369.163)	+	(1750.012 - 376.462) )	/ 2 )
	=	323.56	/	( ( 1273.591	+	1373.55 )	/ 2 )
	=	323.56	/	1323.5705
	=	24.45 %

(1) Note: The EBIT data used here is four times the quarterly (Mar. 2026) EBIT data.

Frequently Asked Questions Learn more about ROCE % →

What does a ROCE % of 24.45% mean?

Benefit Systems (FRA:3ZV) has a ROCE % of 24.45% as of Mar. 2026.

Is Benefit Systems' ROCE % too high?

Benefit Systems' current ROCE % is 24.45%. The Travel & Leisure industry median ROCE % is 6.15. Benefit Systems' value of 24.45% is 297.9% above this industry median. Overall, Benefit Systems has a GF Score™ of 91/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.

How does Benefit Systems' ROCE % compare to AS and HAS?

Benefit Systems' ROCE % of 24.45% can be compared against companies in the Travel & Leisure industry. The industry median ROCE % is 6.15. Benefit Systems' value of 24.45% is 297.9% 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 ROCE % for a Travel & Leisure company?

The median ROCE % among Travel & Leisure companies is 6.15, based on 838 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. Benefit Systems's current ROCE % of 24.45% is 297.9% 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 ROCE % mean?

A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Travel & Leisure industry, the median ROCE % is 6.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Benefit Systems's current ROCE % is 24.45%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Benefit Systems stock overvalued right now?

Based on GuruFocus' analysis, Benefit Systems (FRA:3ZV) is currently considered Modestly Overvalued. The stock's GF Value™ is €916.56, compared to a current price of €1,101.00 — trading 20.1% above its estimated fair value. The current ROCE % is 24.45% and 297.9% above the Travel & Leisure industry median of 6.15. Benefit Systems' overall GF Score™ is 91/100 with 4 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 Benefit Systems (FRA:3ZV), the current ROCE % is 24.45% 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.

Is Benefit Systems (FRA:3ZV) Overvalued in 2026?

Based on GuruFocus' analysis, Benefit Systems stock appears to be overvalued. The current stock price of €1,101.00 is trading 20.1% above its estimated GF Value™ of €916.56. GuruFocus considers Benefit Systems to be Modestly Overvalued.

Key valuation signals for FRA:3ZV:

ROCE %: 24.45%
GF Value™: €916.56 vs. price of €1,101.00 (20.1% above fair value)
GF Score™: 91/100 with 4 warning signs
Industry Position: 297.9% above the Travel & Leisure median

No single metric tells the full story. See the FRA:3ZV stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Benefit Systems Business Description

Industry Consumer Cyclical Travel & Leisure

Comparable Companies WAR:KLK WAR:OLY HKSE:09992 TSE:4661 HKSE:02020 AS TSE:7832 HAS LSE:GAW TSE:7309 LTH GOLF HKSE:02331 TSE:7731 XMAD:FDR PLNT MAT SHSE:689009 YETI OSTO:ASMDEE B

Other Exchanges BFT:Poland 0Q3J:UK

Address European Square 2, Warsaw, POL, 00-844

Website https://www.benefitsystems.pl

Benefit Systems SA is Poland based company which is engaged in providing work benefits in the area of sport, recreations, culture and entertainment. Its products portfolio includes MultiSport Plus card, program that allows access to the sport and recreation clubs and multi-purpose facilities as well as Mybenefit, Benefitlunch, Multibilet, Multikafeteria and others.

91GF Score

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

€1,101.00

Price

€916.56

GF Value

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