UPA Bhd (XKLS:7757) ROCE %: -3.80% (As of Mar. 2026)

What is UPA Bhd ROCE %?

UPA Bhd XKLS:7757 51 ROCE % is -3.80% as of Mar. 2026. GuruFocus rates XKLS:7757 with a GF Score™ of 51/100 and a GF Value™ of RM0.67 (Fairly Valued). The stock has 6 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. UPA Bhd's annualized ROCE % for the quarter that ended in Mar. 2026 was -3.80%.

UPA Bhd (XKLS:7757) 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.

UPA Bhd ROCE % Related Terms

UPA Bhd ROCE % Historical Data

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The historical data trend for UPA Bhd'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.

UPA Bhd ROCE % Chart

UPA Bhd Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROCE %

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5.22

5.12

5.51

0.45

2.16

UPA Bhd 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															-5.76	3.43	-1.01	11.85	-3.80

51GF Score

UPA Corp Bhd XKLS:7757

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

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UPA Bhd ROCE % Calculation

UPA Bhd'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 )
	=	6.112	/	( ( (304.349 - 21.516)	+	(305.511 - 22.698) )	/ 2 )
	=	6.112	/	( (282.833	+	282.813)	/ 2 )
	=	6.112	/	282.823
	=	2.16 %

UPA Bhd'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 )
	=	-10.616	/	( ( (305.511 - 22.698)	+	(291.44 - 15.468) )	/ 2 )
	=	-10.616	/	( ( 282.813	+	275.972 )	/ 2 )
	=	-10.616	/	279.3925
	=	-3.80 %

(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 -3.80% mean?

UPA Bhd (XKLS:7757) has a ROCE % of -3.80% as of Mar. 2026.

Is UPA Bhd's ROCE % too high?

UPA Bhd's current ROCE % is -3.80%. Overall, UPA Bhd has a GF Score™ of 51/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.

How does UPA Bhd's ROCE % compare to HON and MMM?

UPA Bhd's ROCE % of -3.80% can be compared against companies in the Conglomerates industry. The industry median ROCE % is 6.94. 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 Conglomerates company?

The median ROCE % among Conglomerates companies is 6.94, based on 558 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. 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 Conglomerates industry, the median ROCE % is 6.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UPA Bhd's current ROCE % is -3.80%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is UPA Bhd stock overvalued right now?

Based on GuruFocus' analysis, UPA Bhd (XKLS:7757) is currently considered Fairly Valued. The stock's GF Value™ is RM0.67, compared to a current price of RM0.67 — trading 0.7% below its estimated fair value. The current ROCE % is -3.80%. UPA Bhd's overall GF Score™ is 51/100 with 6 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 UPA Bhd (XKLS:7757), the current ROCE % is -3.80% 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 UPA Bhd (XKLS:7757) Overvalued in 2026?

Based on GuruFocus' analysis, UPA Bhd stock appears to be undervalued. The current stock price of RM0.67 is trading 0.7% below its estimated GF Value™ of RM0.67. GuruFocus considers UPA Bhd to be Fairly Valued.

Key valuation signals for XKLS:7757:

ROCE %: -3.80%
GF Value™: RM0.67 vs. price of RM0.67 (0.7% below fair value)
GF Score™: 51/100 with 6 warning signs

No single metric tells the full story. See the XKLS:7757 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

UPA Bhd Business Description

Industry Industrials Conglomerates

Comparable Companies XKLS:7198 XKLS:8613 XKLS:5673 XKLS:8702 XKLS:7036 XKLS:7471 XKLS:6807 XKLS:4596 XKLS:0041 XKLS:9318 ADX:IHC HON TSE:6501 TSE:8058 MMM TSE:8001 TSE:8031 TSE:5803 TSE:8002 TSE:8053

Address Jalan Kuchai Lama, Lot 8228, 6.5 Miles, Kuala Lumpur, MYS, 58200

Website https://www.upa.com.my

UPA Corp Bhd operates through four segments: manufacturing of paper-based products, manufacturing of plastic products, machine trading, and healthcare products. The paper-based products business manufactures notebooks, diaries, calendars, fine stationeries, planners, notepads, and journals using paper bonded leather, PVC, and PU for covers. The plastic products business manufactures rigid PVC, APET, PETG, and GAG sheets, as well as PVC and PETG shrinkable label films. The machine trading business sells new Komori printing machines from Japan as the sole distributor in Malaysia, refurbishes and sells used printing machines, and provides after-sales services. The healthcare products business manufactures and markets healthcare products, including face masks and non-woven melt blown fabric.

51GF Score

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

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RM0.67

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