Flavor Full Foods (ROCO:1260) ROCE %: 17.52% (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.

ROCO:1260 Flavor Full Foods Inc ROCO:1260
71 GF Score
Price NT$24.10
GF Value NT$25.58
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is Flavor Full Foods ROCE %?

Flavor Full Foods ROCO:1260 +1.69% 71 ROCE % is 17.52% as of Dec. 2025. GuruFocus rates ROCO:1260 with a GF Score™ of 71/100 and a GF Value™ of NT$25.58 (Fairly Valued). 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. Flavor Full Foods's annualized ROCE % for the quarter that ended in Dec. 2025 was 17.52%.


Flavor Full Foods  (ROCO:1260) 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.


Flavor Full Foods ROCE % Related Terms


Flavor Full Foods ROCE % Historical Data

* Premium members only.

The historical data trend for Flavor Full Foods'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.

Flavor Full Foods ROCE % Chart

Flavor Full Foods 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 13.07 15.53 13.15 7.84 11.52

Flavor Full Foods 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 16.50 7.96 7.79 5.80 17.52
ROCO:1260
71GF Score
Flavor Full Foods Inc ROCO:1260
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Flavor Full Foods ROCE % Calculation

Flavor Full Foods'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 )
=297.453/( ( (4468.918 - 1994.723) + (4031.089 - 1341.061) )/ 2 )
=297.453/( (2474.195+2690.028)/ 2 )
=297.453/2582.1115
=11.52 %

Flavor Full Foods'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 )
=451.616/( ( (3768.422 - 1303.865) + (4031.089 - 1341.061) )/ 2 )
=451.616/( ( 2464.557 + 2690.028 )/ 2 )
=451.616/2577.2925
=17.52 %

(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 17.52% mean?
Flavor Full Foods (ROCO:1260) has a ROCE % of 17.52% as of Dec. 2025.
Is Flavor Full Foods' ROCE % too high?
Flavor Full Foods' current ROCE % is 17.52%. The Consumer Packaged Goods industry median ROCE % is 8.81. Flavor Full Foods' value of 17.52% is 99% above this industry median. Overall, Flavor Full Foods has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Flavor Full Foods' ROCE % compare to ADM and BG?
Flavor Full Foods' ROCE % of 17.52% can be compared against companies in the Consumer Packaged Goods industry. The industry median ROCE % is 8.81. Flavor Full Foods' value of 17.52% is 99% 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 8.81, based on 1,944 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. Flavor Full Foods's current ROCE % of 17.52% is 99% 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 8.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Flavor Full Foods's current ROCE % is 17.52%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Flavor Full Foods stock overvalued right now?
Based on GuruFocus' analysis, Flavor Full Foods (ROCO:1260) is currently considered Fairly Valued. The stock's GF Value™ is NT$25.58, compared to a current price of NT$24.10 — trading 5.8% below its estimated fair value. The current ROCE % is 17.52% and 99% above the Consumer Packaged Goods industry median of 8.81. Flavor Full Foods' overall GF Score™ is 71/100 with 2 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 Flavor Full Foods (ROCO:1260), the current ROCE % is 17.52% 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 Flavor Full Foods (ROCO:1260) Overvalued in 2026?

Based on GuruFocus' analysis, Flavor Full Foods stock appears to be undervalued. The current stock price of NT$24.10 is trading 5.8% below its estimated GF Value™ of NT$25.58. GuruFocus considers Flavor Full Foods to be Fairly Valued.

Key valuation signals for ROCO:1260:

  • ROCE %: 17.52%
  • GF Value™: NT$25.58 vs. price of NT$24.10 (5.8% below fair value)
  • GF Score™: 71/100 with 2 warning signs
  • Industry Position: 99% above the Consumer Packaged Goods median

No single metric tells the full story. See the ROCO:1260 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Flavor Full Foods Business Description

Address No. 102, Citizen Avenue, 11th Floor, Section 4, Da'an District, Taipei, TWN
Flavor Full Foods Inc is a manufacturer and exporter of sesame oil products. The company's products include pure sesame oil, blended sesame oil, sesame sauce, sesame spread, sesame powder, flavoured sesame seeds, and other sesame-related products.
71GF Score

Get the complete analysis for ROCO:1260

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

NT$24.10
Price
NT$25.58
GF Value