Hoya Resort Hotel Group (ROCO:2736) ROCE %: -3.73% (As of Dec. 2025)

What is Hoya Resort Hotel Group ROCE %?

Hoya Resort Hotel Group ROCO:2736 54 ROCE % is -3.73% as of Dec. 2025. GuruFocus rates ROCO:2736 with a GF Score™ of 54/100 and a GF Value™ of NT$16.23 (Modestly Undervalued). The stock has 6 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. Hoya Resort Hotel Group's annualized ROCE % for the quarter that ended in Dec. 2025 was -3.73%.

Hoya Resort Hotel Group (ROCO:2736) 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.

Hoya Resort Hotel Group ROCE % Related Terms

Hoya Resort Hotel Group ROCE % Historical Data

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The historical data trend for Hoya Resort Hotel Group'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.

Hoya Resort Hotel Group ROCE % Chart

Hoya Resort Hotel Group Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROCE %

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0.03

1.91

-0.53

-5.29

-6.31

Hoya Resort Hotel Group Quarterly Data
	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25
ROCE %	Get a 7-Day Free Trial															1.63	-1.10	-7.82	-11.74	-3.73

54GF Score

Hoya Resort Hotel Group ROCO:2736

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

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Hoya Resort Hotel Group ROCE % Calculation

Hoya Resort Hotel Group'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 )
	=	-130.63	/	( ( (2409.939 - 366.138)	+	(2423.493 - 326.371) )	/ 2 )
	=	-130.63	/	( (2043.801	+	2097.122)	/ 2 )
	=	-130.63	/	2070.4615
	=	-6.31 %

Hoya Resort Hotel Group'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: Sep. 2025 )		(Q: Dec. 2025 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(Q: Dec. 2025 )		(Q: Sep. 2025 )		(Q: Dec. 2025 )
	=	-78.836	/	( ( (2450.797 - 318.624)	+	(2423.493 - 326.371) )	/ 2 )
	=	-78.836	/	( ( 2132.173	+	2097.122 )	/ 2 )
	=	-78.836	/	2114.6475
	=	-3.73 %

(1) Note: The EBIT data used here is four times the quarterly (Dec. 2025) EBIT data.

Frequently Asked Questions Learn more about ROCE % →

What does a ROCE % of -3.73% mean?

Hoya Resort Hotel Group (ROCO:2736) has a ROCE % of -3.73% as of Dec. 2025.

Is Hoya Resort Hotel Group's ROCE % too high?

Hoya Resort Hotel Group's current ROCE % is -3.73%. Overall, Hoya Resort Hotel Group has a GF Score™ of 54/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.

How does Hoya Resort Hotel Group's ROCE % compare to MAR and HLT?

Hoya Resort Hotel Group's ROCE % of -3.73% can be compared against companies in the Travel & Leisure industry. The industry median ROCE % is 6.06. 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 Travel & Leisure company?

The median ROCE % among Travel & Leisure companies is 6.06, based on 836 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 Travel & Leisure industry, the median ROCE % is 6.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hoya Resort Hotel Group's current ROCE % is -3.73%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Hoya Resort Hotel Group stock overvalued right now?

Based on GuruFocus' analysis, Hoya Resort Hotel Group (ROCO:2736) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$16.23, compared to a current price of NT$11.80 — trading 27.3% below its estimated fair value. The current ROCE % is -3.73%. Hoya Resort Hotel Group's overall GF Score™ is 54/100 with 6 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 Hoya Resort Hotel Group (ROCO:2736), the current ROCE % is -3.73% 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 Hoya Resort Hotel Group (ROCO:2736) Overvalued in 2026?

Based on GuruFocus' analysis, Hoya Resort Hotel Group stock appears to be undervalued. The current stock price of NT$11.80 is trading 27.3% below its estimated GF Value™ of NT$16.23. GuruFocus considers Hoya Resort Hotel Group to be Modestly Undervalued.

Key valuation signals for ROCO:2736:

ROCE %: -3.73%
GF Value™: NT$16.23 vs. price of NT$11.80 (27.3% below fair value)
GF Score™: 54/100 with 6 warning signs

No single metric tells the full story. See the ROCO:2736 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Hoya Resort Hotel Group Business Description

Industry Consumer Cyclical Travel & Leisure

Comparable Companies ROCO:5703 ROCO:8077 ROCO:2724 ROCO:5704 ROCO:5364 TPE:2702 ROCO:5324 TPE:2705 TPE:2739 TPE:2748 MAR HLT LSE:IHG H XPAR:AC HTHT BOM:500850 WH LSE:WTB CHH

Address No. 38, Fuxing Road, 6th Floor, Taitung, TWN, 954

Website http://www.hoyaresort.com.tw

Hoya Resort Hotel Group operates hotels and resorts in Taiwan. Some of the Hotels of the company include Hoya Hot Springs Resort & Spa, Goya Hot Springs Hotel & Spa, Hoya Resort Hotel Wuling, Hoya Resort Hotel Hualien and Hoya Resort Hotel Taitung.

54GF Score

Get the complete analysis for ROCO:2736

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

NT$11.80

Price

NT$16.23

GF Value

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