MicroSalt (LSE:SALT) ROCE %: -116.11% (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

LSE:SALT MicroSalt PLC LSE:SALT
11 GF Score
Price £0.24
! 4 Warning Signs
View Full Analysis

What is MicroSalt ROCE %?

MicroSalt LSE:SALT -4.00% 11 ROCE % is -116.11% as of Dec. 2025. GuruFocus rates LSE:SALT with a GF Score™ of 11/100. 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. MicroSalt's annualized ROCE % for the quarter that ended in Dec. 2025 was -116.11%.


MicroSalt  (LSE:SALT) 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.


MicroSalt ROCE % Related Terms


MicroSalt ROCE % Historical Data

* Premium members only.

The historical data trend for MicroSalt'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.

MicroSalt ROCE % Chart

MicroSalt Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
Get a 7-Day Free Trial -461.87 -570.61 -637.35 -677.57 -147.86

MicroSalt Semi-Annual Data
Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
ROCE % Get a 7-Day Free Trial Premium Member Only Premium Member Only -470.01 -222.07 -275.98 -164.42 -116.11
LSE:SALT
11GF Score
MicroSalt PLC LSE:SALT
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

MicroSalt ROCE % Calculation

MicroSalt'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 )
=-2.405/( ( (2.013 - 1.066) + (3.184 - 0.878) )/ 2 )
=-2.405/( (0.947+2.306)/ 2 )
=-2.405/1.6265
=-147.86 %

MicroSalt'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 )
=-2.44/( ( (2.664 - 0.767) + (3.184 - 0.878) )/ 2 )
=-2.44/( ( 1.897 + 2.306 )/ 2 )
=-2.44/2.1015
=-116.11 %

(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 -116.11% mean?
MicroSalt (LSE:SALT) has a ROCE % of -116.11% as of Dec. 2025.
Is MicroSalt's ROCE % too high?
MicroSalt's current ROCE % is -116.11%. Overall, MicroSalt has a GF Score™ of 11/100, reflecting its overall financial health beyond just this single metric.
How does MicroSalt's ROCE % compare to KHC and GIS?
MicroSalt's ROCE % of -116.11% can be compared against companies in the Consumer Packaged Goods industry. The industry median ROCE % is 8.79. 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 8.79, based on 1,942 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. 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 8.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. MicroSalt's current ROCE % is -116.11%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is MicroSalt stock overvalued right now?
MicroSalt (LSE:SALT) has a current ROCE % of -116.11%. The current ROCE % is -116.11%. MicroSalt's overall GF Score™ is 11/100 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 MicroSalt (LSE:SALT), the current ROCE % is -116.11% 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.

MicroSalt Business Description

Address 12 New Fetter Lane, London, GBR, EC4A 1JP
MicroSalt PLC is engaged in the development and sale of low-sodium salt and snack foods. It has developed a patent-protected, scalable manufacturing process that produces a salt crystal approximately a hundred times smaller than traditional salt, with an average size of less than twenty microns, allowing consumers to reduce their sodium intake by half without compromising flavor.
11GF Score

Get the complete analysis for LSE:SALT

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

£0.24
Price