Three Squirrels (SZSE:300783) ROCE %: 43.61% (As of Mar. 2026)

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Three Squirrels Inc SZSE:300783

76 GF Score

Price ¥17.25

GF Value ¥27.20

Valuation Significantly Undervalued

7 Warning Signs

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What is Three Squirrels ROCE %?

Three Squirrels SZSE:300783 +0.82% 76 ROCE % is 43.61% as of Mar. 2026. GuruFocus rates SZSE:300783 with a GF Score™ of 76/100 and a GF Value™ of ¥27.20 (Significantly Undervalued). The stock has 7 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. Three Squirrels's annualized ROCE % for the quarter that ended in Mar. 2026 was 43.61%.

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Three Squirrels (SZSE:300783) 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.

Three Squirrels ROCE % Related Terms

Three Squirrels ROCE % Historical Data

* Premium members only.

The historical data trend for Three Squirrels'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.

Three Squirrels ROCE % Chart

Three Squirrels Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROCE %

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22.07

8.10

11.83

18.96

6.19

Three Squirrels Quarterly Data
	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25	Mar26
ROCE %	Get a 7-Day Free Trial															41.51	-17.27	3.76	-2.85	43.61

76GF Score

Three Squirrels Inc SZSE:300783

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

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Three Squirrels ROCE % Calculation

Three Squirrels'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 )
	=	191.726	/	( ( (6766.695 - 3781.898)	+	(6823.452 - 3614.384) )	/ 2 )
	=	191.726	/	( (2984.797	+	3209.068)	/ 2 )
	=	191.726	/	3096.9325
	=	6.19 %

Three Squirrels's ROCE % of for the quarter that ended in Mar. 2026 is calculated as:

ROCE %	=	EBIT ⁽¹⁾	/	( (Capital Employed	+	Capital Employed)	/ count )
		(Q: Mar. 2026 )		(Q: Dec. 2025 )		(Q: Mar. 2026 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(Q: Mar. 2026 )		(Q: Dec. 2025 )		(Q: Mar. 2026 )
	=	1456.752	/	( ( (6823.452 - 3614.384)	+	(5398.878 - 1927.461) )	/ 2 )
	=	1456.752	/	( ( 3209.068	+	3471.417 )	/ 2 )
	=	1456.752	/	3340.2425
	=	43.61 %

(1) Note: The EBIT data used here is four times the quarterly (Mar. 2026) EBIT data.

Frequently Asked Questions Learn more about ROCE % →

What does a ROCE % of 43.61% mean?

Three Squirrels (SZSE:300783) has a ROCE % of 43.61% as of Mar. 2026.

Is Three Squirrels' ROCE % too high?

Three Squirrels' current ROCE % is 43.61%. The Consumer Packaged Goods industry median ROCE % is 8.85. Three Squirrels' value of 43.61% is 393% above this industry median. Overall, Three Squirrels has a GF Score™ of 76/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.

How does Three Squirrels' ROCE % compare to KHC and GIS?

Three Squirrels' ROCE % of 43.61% can be compared against companies in the Consumer Packaged Goods industry. The industry median ROCE % is 8.85. Three Squirrels' value of 43.61% is 393% 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 8.85, based on 1,950 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. Three Squirrels's current ROCE % of 43.61% is 393% 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 8.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Three Squirrels's current ROCE % is 43.61%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Three Squirrels stock overvalued right now?

Based on GuruFocus' analysis, Three Squirrels (SZSE:300783) is currently considered Significantly Undervalued. The stock's GF Value™ is ¥27.20, compared to a current price of ¥17.25 — trading 36.6% below its estimated fair value. The current ROCE % is 43.61% and 393% above the Consumer Packaged Goods industry median of 8.85. Three Squirrels' overall GF Score™ is 76/100 with 7 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 Three Squirrels (SZSE:300783), the current ROCE % is 43.61% as of Mar. 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 Three Squirrels (SZSE:300783) Overvalued in 2026?

Based on GuruFocus' analysis, Three Squirrels stock appears to be undervalued. The current stock price of ¥17.25 is trading 36.6% below its estimated GF Value™ of ¥27.20. GuruFocus considers Three Squirrels to be Significantly Undervalued.

Key valuation signals for SZSE:300783:

ROCE %: 43.61%
GF Value™: ¥27.20 vs. price of ¥17.25 (36.6% below fair value)
GF Score™: 76/100 with 7 warning signs
Industry Position: 393% above the Consumer Packaged Goods median

No single metric tells the full story. See the SZSE:300783 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

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