FSLUF (First Ship Lease Trust) ROCE %: 25.21% (As of Dec. 2025)


What is First Ship Lease Trust ROCE %?

First Ship Lease Trust FSLUF ROCE % is 25.21% as of Dec. 2025. The stock has 2 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. First Ship Lease Trust's annualized ROCE % for the quarter that ended in Dec. 2025 was 25.21%.

First Ship Lease Trust  (OTCPK:FSLUF) 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.

First Ship Lease Trust ROCE % Related Terms

First Ship Lease Trust ROCE % Historical Data

* Premium members only.

The historical data trend for First Ship Lease Trust'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.

First Ship Lease Trust ROCE % Chart

First Ship Lease Trust 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 -0.82 20.11 8.05 17.91 17.20

First Ship Lease Trust 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 8.37 7.71 39.52 9.62 25.21

First Ship Lease Trust ROCE % Calculation

First Ship Lease Trust'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 )
=7.102/( ( (42.659 - 3.464) + (43.939 - 0.532) )/ 2 )
=7.102/( (39.195+43.407)/ 2 )
=7.102/41.301
=17.20 %

First Ship Lease Trust'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 )
=10.474/( ( (40.767 - 1.075) + (43.939 - 0.532) )/ 2 )
=10.474/( ( 39.692 + 43.407 )/ 2 )
=10.474/41.5495
=25.21 %

(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 25.21% mean?
First Ship Lease Trust (FSLUF) has a ROCE % of 25.21% as of Dec. 2025.
Is First Ship Lease Trust's ROCE % too high?
First Ship Lease Trust's current ROCE % is 25.21%. The Business Services industry median ROCE % is 8.88. First Ship Lease Trust's value of 25.21% is 183.9% above this industry median.
How does First Ship Lease Trust's ROCE % compare to URI and SUNB?
First Ship Lease Trust's ROCE % of 25.21% can be compared against companies in the Business Services industry. The industry median ROCE % is 8.88. First Ship Lease Trust's value of 25.21% is 183.9% 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 Business Services company?
The median ROCE % among Business Services companies is 8.88, 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. First Ship Lease Trust's current ROCE % of 25.21% is 183.9% 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 Business Services industry, the median ROCE % is 8.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Ship Lease Trust's current ROCE % is 25.21%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Ship Lease Trust stock overvalued right now?
First Ship Lease Trust (FSLUF) has a current ROCE % of 25.21%. The stock's GF Value™ is $0.02, compared to a current price of $0.04 — trading 100% above its estimated fair value. The current ROCE % is 25.21% and 183.9% above the Business Services industry median of 8.88. 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 First Ship Lease Trust (FSLUF), the current ROCE % is 25.21% 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.

First Ship Lease Trust Business Description

Other Exchanges D8DU:Singapore
Address 7 Temasek Boulevard, No. 26-02 Suntec Tower One, Singapore, SGP, 038987
First Ship Lease Trust is engaged in the shipping business. The trust acts as a shipowner and provider of leasing services to the international shipping industry. The group has one segment that is only involved in the leasing and chartering of vessels which is carried out in international waters. The company has 6 vessels chartered to an international shipping company on fixed-rate period bareboat charters.