Fountain Set (Holdings) (FRA:FOV) ROCE %: 3.03% (As of Dec. 2025)


FRA:FOV Fountain Set (Holdings) Ltd FRA:FOV
50 GF Score
Price €0.06
GF Value €0.05
! 5 Warning Signs
View Full Analysis

What is Fountain Set (Holdings) ROCE %?

Fountain Set (Holdings) FRA:FOV +2.50% 50 ROCE % is 3.03% as of Dec. 2025. GuruFocus rates FRA:FOV with a GF Score™ of 50/100 and a GF Value™ of €0.05. The stock has 5 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. Fountain Set (Holdings)'s annualized ROCE % for the quarter that ended in Dec. 2025 was 3.03%.


Fountain Set (Holdings)  (FRA:FOV) 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.


Fountain Set (Holdings) ROCE % Related Terms


Fountain Set (Holdings) ROCE % Historical Data

* Premium members only.

The historical data trend for Fountain Set (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.

Fountain Set (Holdings) ROCE % Chart

Fountain Set (Holdings) Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.36 0.03 3.56 2.50 2.89

Fountain Set (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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 8.94 1.86 3.16 2.95 3.03
FRA:FOV
50GF Score
Fountain Set (Holdings) Ltd FRA:FOV
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Fountain Set (Holdings) ROCE % Calculation

Fountain Set (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 )
=12.323/( ( (566.928 - 119.536) + (496.662 - 90.806) )/ 2 )
=12.323/( (447.392+405.856)/ 2 )
=12.323/426.624
=2.89 %

Fountain Set (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 )
=12.21/( ( (506.542 - 106.085) + (496.662 - 90.806) )/ 2 )
=12.21/( ( 400.457 + 405.856 )/ 2 )
=12.21/403.1565
=3.03 %

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

Frequently Asked Questions Learn more about ROCE % →
What does a ROCE % of 3.03% mean?
Fountain Set (Holdings) (FRA:FOV) has a ROCE % of 3.03% as of Dec. 2025.
Is Fountain Set (Holdings)'s ROCE % too high?
Fountain Set (Holdings)'s current ROCE % is 3.03%. The Manufacturing - Apparel & Accessories industry median ROCE % is 6.14. Fountain Set (Holdings)'s value of 3.03% is 50.7% below this industry median. Overall, Fountain Set (Holdings) has a GF Score™ of 50/100, reflecting its overall financial health beyond just this single metric.
How does Fountain Set (Holdings)'s ROCE % compare to competitors?
Fountain Set (Holdings)'s ROCE % of 3.03% can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median ROCE % is 6.14. Fountain Set (Holdings)'s value of 3.03% is 50.7% below 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 Manufacturing - Apparel & Accessories company?
The median ROCE % among Manufacturing - Apparel & Accessories companies is 6.14, based on 1,041 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. Fountain Set (Holdings)'s current ROCE % of 3.03% is 50.7% below 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 Manufacturing - Apparel & Accessories industry, the median ROCE % is 6.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fountain Set (Holdings)'s current ROCE % is 3.03%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fountain Set (Holdings) stock overvalued right now?
Fountain Set (Holdings) (FRA:FOV) has a current ROCE % of 3.03%. The stock's GF Value™ is €0.05, compared to a current price of €0.06 — trading 23% above its estimated fair value. The current ROCE % is 3.03% and 50.7% below the Manufacturing - Apparel & Accessories industry median of 6.14. Fountain Set (Holdings)'s overall GF Score™ is 50/100 with 5 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 Fountain Set (Holdings) (FRA:FOV), the current ROCE % is 3.03% 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 Fountain Set (Holdings) (FRA:FOV) Overvalued in 2026?

Based on GuruFocus' analysis, Fountain Set (Holdings) stock appears to be overvalued. The current stock price of €0.06 is trading 23% above its estimated GF Value™ of €0.05.

Key valuation signals for FRA:FOV:

  • ROCE %: 3.03%
  • GF Value™: €0.05 vs. price of €0.06 (23% above fair value)
  • GF Score™: 50/100 with 5 warning signs
  • Industry Position: 50.7% below the Manufacturing - Apparel & Accessories median

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


Fountain Set (Holdings) Business Description

Other Exchanges 00420:Hong Kong
Address 29-39 Kwai Cheong Road, Block A, 6th Floor, Eastern Sea Industrial Building, Kwai Chung, New Territories, Hong Kong, HKG
Fountain Set (Holdings) Ltd and its subsidiaries are circularly knitted fabric manufacturers. It provides vertically integrated operations in fabric knitting, dyeing, printing, and finishing. In addition, the group's product range also includes garments. The company supplies knitted fabric to garment manufacturers for apparel products like sportswear, casual wear, sleepwear, and innerwear. The operating segments of the company are the production and sales of dyed fabrics and yarns, and the Production and sales of garments. The group operates in Hong Kong, China, Taiwan, Korea, Sri Lanka, America, Europe, Vietnam and Others, of which maximum revenue is generated from The PRC.
50GF Score

Get the complete analysis for FRA:FOV

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

€0.06
Price
€0.05
GF Value