ACpay Co (ROCO:6984) ROCE %: 1.09% (As of Jun. 2026)

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:6984 ACpay Co Ltd ROCO:6984
52 GF Score
Price NT$16.70
GF Value NT$26.78
Valuation Possible Value Trap
! 8 Warning Signs
View Full Analysis

What is ACpay Co ROCE %?

ACpay Co ROCO:6984 52 ROCE % is 1.09% as of Jun. 2026. GuruFocus rates ROCO:6984 with a GF Score™ of 52/100 and a GF Value™ of NT$26.78 (Possible Value Trap). The stock has 8 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. ACpay Co's annualized ROCE % for the quarter that ended in Jun. 2026 was 1.09%.


ACpay Co  (ROCO:6984) 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.


ACpay Co ROCE % Related Terms


ACpay Co ROCE % Historical Data

* Premium members only.

The historical data trend for ACpay Co'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.

ACpay Co ROCE % Chart

ACpay Co Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
Get a 7-Day Free Trial -5.43 -63.73 -42.57 -13.40 -44.06

ACpay Co Semi-Annual Data
Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
ROCE % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only -31.56 -3.51 5.84 -97.19 1.09
ROCO:6984
52GF Score
ACpay Co Ltd ROCO:6984
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ACpay Co ROCE % Calculation

ACpay Co'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 )
=-107.944/( ( (390.806 - 145.771) + (454.951 - 209.988) )/ 2 )
=-107.944/( (245.035+244.963)/ 2 )
=-107.944/244.999
=-44.06 %

ACpay Co's ROCE % of for the quarter that ended in Jun. 2026 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Jun. 2026 )  (Q: Dec. 2025 )(Q: Jun. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Jun. 2026 )  (Q: Dec. 2025 )(Q: Jun. 2026 )
=2.826/( ( (454.951 - 209.988) + (435.387 - 161.548) )/ 2 )
=2.826/( ( 244.963 + 273.839 )/ 2 )
=2.826/259.401
=1.09 %

(1) Note: The EBIT data used here is two times the semi-annual (Jun. 2026) 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 1.09% mean?
ACpay Co (ROCO:6984) has a ROCE % of 1.09% as of Jun. 2026.
Is ACpay Co's ROCE % too high?
ACpay Co's current ROCE % is 1.09%. The Software industry median ROCE % is 5.78. ACpay Co's value of 1.09% is 81.1% below this industry median. Overall, ACpay Co has a GF Score™ of 52/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does ACpay Co's ROCE % compare to MSFT and ORCL?
ACpay Co's ROCE % of 1.09% can be compared against companies in the Software industry. The industry median ROCE % is 5.78. ACpay Co's value of 1.09% is 81.1% below 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 Software company?
The median ROCE % among Software companies is 5.78, based on 2,723 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. ACpay Co's current ROCE % of 1.09% is 81.1% below 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 Software industry, the median ROCE % is 5.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ACpay Co's current ROCE % is 1.09%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ACpay Co stock overvalued right now?
Based on GuruFocus' analysis, ACpay Co (ROCO:6984) is currently considered Possible Value Trap. The stock's GF Value™ is NT$26.78, compared to a current price of NT$16.70 — trading 37.6% below its estimated fair value. The current ROCE % is 1.09% and 81.1% below the Software industry median of 5.78. ACpay Co's overall GF Score™ is 52/100 with 8 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 ACpay Co (ROCO:6984), the current ROCE % is 1.09% as of Jun. 2026. 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 ACpay Co (ROCO:6984) Overvalued in 2026?

Based on GuruFocus' analysis, ACpay Co stock appears to be undervalued. The current stock price of NT$16.70 is trading 37.6% below its estimated GF Value™ of NT$26.78. GuruFocus considers ACpay Co to be Possible Value Trap.

Key valuation signals for ROCO:6984:

  • ROCE %: 1.09%
  • GF Value™: NT$26.78 vs. price of NT$16.70 (37.6% below fair value)
  • GF Score™: 52/100 with 8 warning signs
  • Industry Position: 81.1% below the Software median

No single metric tells the full story. See the ROCO:6984 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ACpay Co Business Description

Address 11F., No.103, Sec. 3, Nanjing E. Road, Zhongshan District, Taipei, TWN, 104707
ACpay Co Ltd is a fintech company providing payment and e-commerce solutions. The company provides integrated offline cash flow services by offering Wireless credit card machines, also it has online cash flow method where in they eliminate physical boundaries and create unlimited value.
52GF Score

Get the complete analysis for ROCO:6984

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

NT$16.70
Price
NT$26.78
GF Value