Przedsiebiorstwo Handlowe Best (WAR:BST) ROCE %: 5.75% (As of Mar. 2026)


WAR:BST Przedsiebiorstwo Handlowe Best SA WAR:BST
76 GF Score
Price zł33.80
GF Value zł33.68
Valuation Fairly Valued
! 12 Warning Signs
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What is Przedsiebiorstwo Handlowe Best ROCE %?

Przedsiebiorstwo Handlowe Best WAR:BST -2.87% 76 ROCE % is 5.75% as of Mar. 2026. GuruFocus rates WAR:BST with a GF Score™ of 76/100 and a GF Value™ of zł33.68 (Fairly Valued). The stock has 12 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. Przedsiebiorstwo Handlowe Best's annualized ROCE % for the quarter that ended in Mar. 2026 was 5.75%.


Przedsiebiorstwo Handlowe Best  (WAR:BST) 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.


Przedsiebiorstwo Handlowe Best ROCE % Related Terms


Przedsiebiorstwo Handlowe Best ROCE % Historical Data

* Premium members only.

The historical data trend for Przedsiebiorstwo Handlowe Best'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.

Przedsiebiorstwo Handlowe Best ROCE % Chart

Przedsiebiorstwo Handlowe Best 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 12.59 19.23 6.98 6.94 4.59

Przedsiebiorstwo Handlowe Best 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 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 2.09 3.85 8.41 -4.02 5.75
WAR:BST
76GF Score
Przedsiebiorstwo Handlowe Best SA WAR:BST
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Przedsiebiorstwo Handlowe Best ROCE % Calculation

Przedsiebiorstwo Handlowe Best'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 )
=89.754/( ( (1856.809 - 252.047) + (2853.983 - 545.319) )/ 2 )
=89.754/( (1604.762+2308.664)/ 2 )
=89.754/1956.713
=4.59 %

Przedsiebiorstwo Handlowe Best'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 )
=133.88/( ( (2853.983 - 545.319) + (2980.177 - 628.423) )/ 2 )
=133.88/( ( 2308.664 + 2351.754 )/ 2 )
=133.88/2330.209
=5.75 %

(1) Note: The EBIT data used here is four times the quarterly (Mar. 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 5.75% mean?
Przedsiebiorstwo Handlowe Best (WAR:BST) has a ROCE % of 5.75% as of Mar. 2026.
Is Przedsiebiorstwo Handlowe Best's ROCE % too high?
Przedsiebiorstwo Handlowe Best's current ROCE % is 5.75%. The Credit Services industry median ROCE % is 3.39. Przedsiebiorstwo Handlowe Best's value of 5.75% is 69.6% above this industry median. Overall, Przedsiebiorstwo Handlowe Best has a GF Score™ of 76/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Przedsiebiorstwo Handlowe Best's ROCE % compare to V and MA?
Przedsiebiorstwo Handlowe Best's ROCE % of 5.75% can be compared against companies in the Credit Services industry. The industry median ROCE % is 3.39. Przedsiebiorstwo Handlowe Best's value of 5.75% is 69.6% 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 Credit Services company?
The median ROCE % among Credit Services companies is 3.39, based on 417 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. Przedsiebiorstwo Handlowe Best's current ROCE % of 5.75% is 69.6% 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 Credit Services industry, the median ROCE % is 3.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Przedsiebiorstwo Handlowe Best's current ROCE % is 5.75%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Przedsiebiorstwo Handlowe Best stock overvalued right now?
Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best (WAR:BST) is currently considered Fairly Valued. The stock's GF Value™ is zł33.68, compared to a current price of zł33.80 — trading 0.4% above its estimated fair value. The current ROCE % is 5.75% and 69.6% above the Credit Services industry median of 3.39. Przedsiebiorstwo Handlowe Best's overall GF Score™ is 76/100 with 12 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 Przedsiebiorstwo Handlowe Best (WAR:BST), the current ROCE % is 5.75% 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 Przedsiebiorstwo Handlowe Best (WAR:BST) Overvalued in 2026?

Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best stock appears to be overvalued. The current stock price of zł33.80 is trading 0.4% above its estimated GF Value™ of zł33.68. GuruFocus considers Przedsiebiorstwo Handlowe Best to be Fairly Valued.

Key valuation signals for WAR:BST:

  • ROCE %: 5.75%
  • GF Value™: zł33.68 vs. price of zł33.80 (0.4% above fair value)
  • GF Score™: 76/100 with 12 warning signs
  • Industry Position: 69.6% above the Credit Services median

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


Przedsiebiorstwo Handlowe Best Business Description

Address Morska St. 59, Gdynia, POL, 81-323
Przedsiebiorstwo Handlowe Best SA is a Poland based company engaged in the business of debt collection. It provides debt collection services for third parties, including banks, borrowing companies, telecommunication operators, power companies, and other mass service providers.
76GF Score

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

zł33.80
Price
zł33.68
GF Value