First Tin (LSE:1SN) ROCE %: -2.99% (As of Dec. 2025)


LSE:1SN First Tin PLC LSE:1SN
39 GF Score
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What is First Tin ROCE %?

First Tin LSE:1SN 39 ROCE % is -2.99% as of Dec. 2025. GuruFocus rates LSE:1SN with a GF Score™ of 39/100.

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 Tin's annualized ROCE % for the quarter that ended in Dec. 2025 was -2.99%.

First Tin  (LSE:1SN) 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 Tin ROCE % Related Terms

First Tin ROCE % Historical Data

* Premium members only.

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

First Tin Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Jun25
ROCE %
Get a 7-Day Free Trial -41.20 -25.39 -13.13 -5.59 -4.09

First Tin Semi-Annual Data
Dec18 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 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 -6.96 -4.29 -4.32 -3.55 -2.99
LSE:1SN
39GF Score
First Tin PLC LSE:1SN
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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First Tin ROCE % Calculation

First Tin's annualized ROCE % for the fiscal year that ended in Jun. 2025 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Jun. 2025 )  (A: Dec. 2023 )(A: Jun. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Jun. 2025 )  (A: Dec. 2023 )(A: Jun. 2025 )
=-1.704/( ( (40.495 - 1.528) + (45.589 - 1.28) )/ 2 )
=-1.704/( (38.967+44.309)/ 2 )
=-1.704/41.638
=-4.09 %

First Tin'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 )
=-1.414/( ( (45.589 - 1.28) + (50.845 - 0.575) )/ 2 )
=-1.414/( ( 44.309 + 50.27 )/ 2 )
=-1.414/47.2895
=-2.99 %

(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 -2.99% mean?
First Tin (LSE:1SN) has a ROCE % of -2.99% as of Dec. 2025.
Is First Tin's ROCE % too high?
First Tin's current ROCE % is -2.99%. Overall, First Tin has a GF Score™ of 39/100, reflecting its overall financial health beyond just this single metric.
How does First Tin's ROCE % compare to competitors?
First Tin's ROCE % of -2.99% can be compared against companies in the Metals & Mining industry. 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 Metals & Mining company?
A good ROCE % depends on the Metals & Mining industry context. 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. First Tin's current ROCE % is -2.99%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Tin stock overvalued right now?
First Tin (LSE:1SN) has a current ROCE % of -2.99%. The current ROCE % is -2.99%. First Tin's overall GF Score™ is 39/100. 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 Tin (LSE:1SN), the current ROCE % is -2.99% 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 Tin Business Description

Other Exchanges 1SN:Germany
Address 47-48 Piccadilly, First Floor, London, GBR, W1J 0DT
First Tin PLC is engaged in developing hard rock tin projects in Germany and Australia. The company aims to use this critical mineral in the electric vehicle, renewable energy, and semiconductor supply chain. The company's projects include the Tellerhauser Project, the Taronga Project, the Gottesberg Project, and others.
39GF Score

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

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