ATTOF (Atento) ROIC %: -1.53% (As of Dec. 2022)


ATTOF Atento SA ATTOF
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What is Atento ROIC %?

Atento ATTOF 12 ROIC % is -1.53% as of Dec. 2022. GuruFocus rates ATTOF with a GF Score™ of 12/100.

ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. Atento's annualized return on invested capital (ROIC %) for the quarter that ended in Dec. 2022 was -1.53%.

As of today (2026-06-25), Atento's WACC % is 0.00%. Atento's ROIC % is 0.00% (calculated using TTM income statement data). Atento earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Atento  (OTCPK:ATTOF) ROIC % Explanation

ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. The reason book values of debt and equity are used is because the book values are the capital the company received when issuing the debt or receiving the equity investments.

There are four key components to this definition. The first is the use of operating income or EBIT rather than net income in the numerator. The second is the tax adjustment to this operating income or EBIT, computed as a hypothetical tax based on an effective or marginal tax rate. The third is the use of book values for invested capital, rather than market values. The final is the timing difference; the capital invested is from the end of the prior year whereas the operating income or EBIT is the current year's number.

Why is ROIC % important?

Because it costs money to raise capital. A firm that generates higher returns on investment than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.

As of today, Atento's WACC % is 0.00%. Atento's ROIC % is 0.00% (calculated using TTM income statement data). Atento earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Be Aware

Like ROE % and ROA %, ROIC % is calculated with only 12 months of data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.


Atento ROIC % Related Terms


Atento ROIC % Historical Data

* Premium members only.

The historical data trend for Atento's ROIC % 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.

Atento ROIC % Chart

Atento Annual Data
Trend Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22
ROIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8.27 4.17 7.90 5.00 0.99

Atento Quarterly Data
Mar18 Jun18 Sep18 Dec18 Mar19 Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22
ROIC % 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 -5.54 2.20 -1.15 0.41 -1.53

ATTOF vs ARC, PFMT, ALJJ: ROIC % Comparison

For the Specialty Business Services subindustry, Atento's ROIC %, along with its competitors' market caps and ROIC % data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Atento ROIC % vs Business Services Industry

For the Business Services industry and Industrials sector, Atento's ROIC % distribution charts can be found below:

* The bar in red indicates where Atento's ROIC % falls into.


ATTOF
12GF Score
Atento SA ATTOF
ROIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Atento ROIC % Calculation

Atento's annualized Return on Invested Capital (ROIC %) for the fiscal year that ended in Dec. 2022 is calculated as:

ROIC % (A: Dec. 2022 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2021 ) + Invested Capital (A: Dec. 2022 ))/ count )
=7.089 * ( 1 - 0% )/( (773.004 + 656.852)/ 2 )
=7.089/714.928
=0.99 %

where

Invested Capital(A: Dec. 2021 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=1107.776 - 270.242 - ( 129.568 - max(0, 437.108 - 501.638+129.568))
=773.004

Invested Capital(A: Dec. 2022 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=885.972 - 281.545 - ( 84.623 - max(0, 507.048 - 454.623+84.623))
=656.852

Atento's annualized Return on Invested Capital (ROIC %) for the quarter that ended in Dec. 2022 is calculated as:

ROIC % (Q: Dec. 2022 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Sep. 2022 ) + Invested Capital (Q: Dec. 2022 ))/ count )
=-10.56 * ( 1 - 0% )/( (727.486 + 656.852)/ 2 )
=-10.56/692.169
=-1.53 %

where

Invested Capital(Q: Sep. 2022 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=992.463 - 291.602 - ( 67.762 - max(0, 485.237 - 458.612+67.762))
=727.486

Invested Capital(Q: Dec. 2022 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=885.972 - 281.545 - ( 84.623 - max(0, 507.048 - 454.623+84.623))
=656.852

Note: The Operating Income data used here is four times the quarterly (Dec. 2022) data. The tax rate is limited to between 0% and 100%.

* 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 ROIC % →
What does a ROIC % of -1.53% mean?
Atento (ATTOF) has a ROIC % of -1.53% as of Dec. 2022. Return on invested capital is the ratio of current-period net income to average two-period invested capital. View historical data on Atento and its competitors.
Is Atento's ROIC % too high?
Atento's current ROIC % is -1.53%. Overall, Atento has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Atento's ROIC % compare to ARC and PFMT?
Atento's ROIC % of -1.53% can be compared against companies in the Business Services industry. The industry median ROIC % is 5.93. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROIC % for a Business Services company?
The median ROIC % among Business Services companies is 5.93, based on 1,075 companies in the industry. Companies in the top quartile (top 25%) have a ROIC % significantly above this median, while those in the bottom quartile fall well below. However, ROIC % 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 ROIC % mean?
A high ROIC % can signal that a stock is expensive relative to its fundamentals. Return on invested capital is the ratio of current-period net income to average two-period invested capital. View historical data on Atento and its competitors. For the Business Services industry, the median ROIC % is 5.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Atento's current ROIC % is -1.53%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atento stock overvalued right now?
Atento (ATTOF) has a current ROIC % of -1.53%. The current ROIC % is -1.53%. Atento's overall GF Score™ is 12/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROIC % calculated?
ROIC % is calculated from a company's financial statements. For Atento (ATTOF), the current ROIC % is -1.53% as of Dec. 2022. 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.

Atento Business Description

Address 1, rue Hildegard Von Bingen, Luxembourg, LUX, L-1282
Atento SA is a provider of customer relationship management (CRM) and business process outsourcing (BPO) services & solutions in Latin America. It offers a range of front and back-end services, including sales, customer care, collections, back-office, and technical support services. Atento provides its services and solutions through digital channels, which include SMS, email, chats, social media and apps, and others, as well as through voice and in-person. Its geographical segments are Brazil, America, and EMEA (Europe, the Middle East, and Africa).
12GF Score

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

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