RSCF (Reflect Scientific) ROCE %: 5.54% (As of Sep. 2025)


What is Reflect Scientific ROCE %?

Reflect Scientific RSCF ROCE % is 5.54% as of Sep. 2025. 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. Reflect Scientific's annualized ROCE % for the quarter that ended in Sep. 2025 was 5.54%.


Reflect Scientific  (OTCPK:RSCF) 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.


Reflect Scientific ROCE % Related Terms


Reflect Scientific ROCE % Historical Data

* Premium members only.

The historical data trend for Reflect Scientific'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.

Reflect Scientific ROCE % Chart

Reflect Scientific Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
ROCE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -35.98 66.13 45.12 3.97 -21.38

Reflect Scientific Quarterly Data
Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Jun25 Sep25
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 -8.01 18.97 18.38 -2.94 5.54

Reflect Scientific ROCE % Calculation

Reflect Scientific's annualized ROCE % for the fiscal year that ended in Dec. 2023 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Dec. 2023 )  (A: Dec. 2022 )(A: Dec. 2023 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Dec. 2023 )  (A: Dec. 2022 )(A: Dec. 2023 )
=-0.467/( ( (2.446 - 0.15) + (2.669 - 0.596) )/ 2 )
=-0.467/( (2.296+2.073)/ 2 )
=-0.467/2.1845
=-21.38 %

Reflect Scientific's ROCE % of for the quarter that ended in Sep. 2025 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Sep. 2025 )  (Q: Jun. 2025 )(Q: Sep. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Sep. 2025 )  (Q: Jun. 2025 )(Q: Sep. 2025 )
=0.12/( ( (2.398 - 0.24) + (2.862 - 0.69) )/ 2 )
=0.12/( ( 2.158 + 2.172 )/ 2 )
=0.12/2.165
=5.54 %

(1) Note: The EBIT data used here is four times the quarterly (Sep. 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 5.54% mean?
Reflect Scientific (RSCF) has a ROCE % of 5.54% as of Sep. 2025.
Is Reflect Scientific's ROCE % too high?
Reflect Scientific's current ROCE % is 5.54%. The Medical Devices & Instruments industry median ROCE % is 2.23. Reflect Scientific's value of 5.54% is 148.4% above this industry median.
How does Reflect Scientific's ROCE % compare to GCTK and CBSC?
Reflect Scientific's ROCE % of 5.54% can be compared against companies in the Medical Devices & Instruments industry. The industry median ROCE % is 2.23. Reflect Scientific's value of 5.54% is 148.4% 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 Medical Devices & Instruments company?
The median ROCE % among Medical Devices & Instruments companies is 2.23, based on 814 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. Reflect Scientific's current ROCE % of 5.54% is 148.4% 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 Medical Devices & Instruments industry, the median ROCE % is 2.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Reflect Scientific's current ROCE % is 5.54%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Reflect Scientific stock overvalued right now?
Reflect Scientific (RSCF) has a current ROCE % of 5.54%. The current ROCE % is 5.54% and 148.4% above the Medical Devices & Instruments industry median of 2.23. 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 Reflect Scientific (RSCF), the current ROCE % is 5.54% as of Sep. 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.

Reflect Scientific Business Description

Address 1266 South 1380 West, Orem, UT, USA, 84058
Reflect Scientific Inc is engaged in the manufacture and distribution of products targeted at the life science market. The group's customers include hospitals, diagnostic laboratories, pharmaceutical and biotech companies, cold chain management, universities, government and private sector research facilities, and chemical and industrial companies. Its growing product portfolio includes ultra-low temperature freezers, blast freezers, solvent chillers, and refrigerated transportation in addition to supplying OEM products to the life sciences industry. The group's products are Cryometrix, GCFerrules, and Visacon. It recognizes revenue from the sale of scientific equipment for the life sciences and manufacturing industries.