WLAC (Willow Lane Acquisition) ROCE %: -2.31% (As of Mar. 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.

WLAC Willow Lane Acquisition Corp WLAC
15 GF Score
Price $18.83
! 1 Warning Sign
View Full Analysis

What is Willow Lane Acquisition ROCE %?

Willow Lane Acquisition WLAC +0.27% 15 ROCE % is -2.31% as of Mar. 2026. GuruFocus rates WLAC with a GF Score™ of 15/100. The stock has 1 warning sign 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. Willow Lane Acquisition's annualized ROCE % for the quarter that ended in Mar. 2026 was -2.31%.

Willow Lane Acquisition  (NAS:WLAC) 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.

Willow Lane Acquisition ROCE % Related Terms

Willow Lane Acquisition ROCE % Historical Data

* Premium members only.

The historical data trend for Willow Lane Acquisition'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.

Willow Lane Acquisition ROCE % Chart

Willow Lane Acquisition Annual Data
Trend Dec24 Dec25
ROCE %
-0.13 -1.55

Willow Lane Acquisition Quarterly Data
Jul24 Nov24 Mar25 Jun25 Sep25 Dec25 Mar26
ROCE % Get a 7-Day Free Trial -0.44 -0.50 -1.84 -3.35 -2.31
WLAC
15GF Score
Willow Lane Acquisition Corp WLAC
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Willow Lane Acquisition ROCE % Calculation

Willow Lane Acquisition'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 )
=-2.018/( ( (128.754 - 0.077) + (133.039 - 0.923) )/ 2 )
=-2.018/( (128.677+132.116)/ 2 )
=-2.018/130.3965
=-1.55 %

Willow Lane Acquisition'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 )
=-3.06/( ( (133.039 - 0.923) + (134.02 - 1.482) )/ 2 )
=-3.06/( ( 132.116 + 132.538 )/ 2 )
=-3.06/132.327
=-2.31 %

(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 -2.31% mean?
Willow Lane Acquisition (WLAC) has a ROCE % of -2.31% as of Mar. 2026.
Is Willow Lane Acquisition's ROCE % too high?
Willow Lane Acquisition's current ROCE % is -2.31%. Overall, Willow Lane Acquisition has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does Willow Lane Acquisition's ROCE % compare to PCAP and RTAC?
Willow Lane Acquisition's ROCE % of -2.31% can be compared against companies in the Diversified Financial Services industry. 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 Diversified Financial Services company?
A good ROCE % depends on the Diversified Financial Services industry context. 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. Willow Lane Acquisition's current ROCE % is -2.31%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Willow Lane Acquisition stock overvalued right now?
Willow Lane Acquisition (WLAC) has a current ROCE % of -2.31%. The current ROCE % is -2.31%. Willow Lane Acquisition's overall GF Score™ is 15/100 with 1 warning sign 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 Willow Lane Acquisition (WLAC), the current ROCE % is -2.31% 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.

Willow Lane Acquisition Business Description

Address 250 West 57th Street, Suite 415, New York, NY, USA, 10107
Willow Lane Acquisition Corp is a blank check company.
15GF Score

Get the complete analysis for WLAC

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

$18.83
Price