FSRCY (First Resources) ROCE %: 24.24% (As of Dec. 2025)

What is First Resources ROCE %?

First Resources FSRCY 80 ROCE % is 24.24% as of Dec. 2025. GuruFocus rates FSRCY with a GF Score™ of 80/100 and a GF Value™ of $189.83 (Modestly Overvalued). The stock has 3 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 Resources's annualized ROCE % for the quarter that ended in Dec. 2025 was 24.24%.

First Resources (OTCPK:FSRCY) 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 Resources ROCE % Related Terms

First Resources ROCE % Historical Data

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The historical data trend for First Resources'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 Resources ROCE % Chart

First Resources Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROCE %

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16.83

27.01

12.83

21.03

24.32

First Resources 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															13.62	18.48	24.73	20.44	24.24

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First Resources Ltd FSRCY

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

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First Resources ROCE % Calculation

First Resources'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 )
	=	522.144	/	( ( (1951.82 - 246.165)	+	(2892.558 - 304.186) )	/ 2 )
	=	522.144	/	( (1705.655	+	2588.372)	/ 2 )
	=	522.144	/	2147.0135
	=	24.32 %

First Resources'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 )
	=	615.482	/	( ( (2747.873 - 257.391)	+	(2892.558 - 304.186) )	/ 2 )
	=	615.482	/	( ( 2490.482	+	2588.372 )	/ 2 )
	=	615.482	/	2539.427
	=	24.24 %

(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 24.24% mean?

First Resources (FSRCY) has a ROCE % of 24.24% as of Dec. 2025.

Is First Resources' ROCE % too high?

First Resources' current ROCE % is 24.24%. The Consumer Packaged Goods industry median ROCE % is 8.78. First Resources' value of 24.24% is 176.2% above this industry median. Overall, First Resources has a GF Score™ of 80/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.

How does First Resources' ROCE % compare to KHC and GIS?

First Resources' ROCE % of 24.24% can be compared against companies in the Consumer Packaged Goods industry. The industry median ROCE % is 8.78. First Resources' value of 24.24% is 176.2% 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 Consumer Packaged Goods company?

The median ROCE % among Consumer Packaged Goods companies is 8.78, based on 1,938 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 Resources's current ROCE % of 24.24% is 176.2% 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 Consumer Packaged Goods industry, the median ROCE % is 8.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Resources's current ROCE % is 24.24%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is First Resources stock overvalued right now?

Based on GuruFocus' analysis, First Resources (FSRCY) is currently considered Modestly Overvalued. The stock's GF Value™ is $189.83, compared to a current price of $238.46 — trading 25.6% above its estimated fair value. The current ROCE % is 24.24% and 176.2% above the Consumer Packaged Goods industry median of 8.78. First Resources' overall GF Score™ is 80/100 with 3 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 First Resources (FSRCY), the current ROCE % is 24.24% 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 First Resources (FSRCY) Overvalued in 2026?

Based on GuruFocus' analysis, First Resources stock appears to be overvalued. The current stock price of $238.46 is trading 25.6% above its estimated GF Value™ of $189.83. GuruFocus considers First Resources to be Modestly Overvalued.

Key valuation signals for FSRCY:

ROCE %: 24.24%
GF Value™: $189.83 vs. price of $238.46 (25.6% above fair value)
GF Score™: 80/100 with 3 warning signs
Industry Position: 176.2% above the Consumer Packaged Goods median

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

First Resources Business Description

Industry Consumer Defensive Consumer Packaged Goods

Comparable Companies SGX:F99 SGX:Q01 SGX:5JS SGX:MV4 SGX:Y03 SGX:D03 SGX:BQD SGX:42W SGX:OTS SGX:LGH XSWX:NESN XPAR:BN BOG:NUTRESA TSE:2802 SHSE:603288 NSE:NESTLEIND KHC SHSE:600887 SZSE:300999 GIS

Other Exchanges EB5:Singapore 5F1:Germany

Address 7 Temasek Boulevard, No. 24-01, Suntec Tower One, Singapore, SGP, 038987

Website https://www.first-resources.com

First Resources Ltd manages hectares of oil palm plantations located in Indonesia and mills fresh fruit bunches into crude palm oil and palm kernel. In addition, the group also processes crude palm oil and palm kernel into higher-value palm-based products such as refined, bleached, and deodorized olein and biodiesel. The operating segment of the company is Plantations, Palm Oil Mills & Refinery and Processing. The plantations and palm oil mills segment is principally involved in the cultivation and maintenance of oil palm plantations and the operation of palm oil mills. Refinery and processing segment markets and sells processed palm-based products produced from the refinery, fractionation and biodiesel plants, and other downstream processing facilities.

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$238.46

Price

$189.83

GF Value

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