Sociedad Comercial del Plata (BUE:COME) ROIC %: -2.18% (As of Mar. 2026)


BUE:COME Sociedad Comercial del Plata SA BUE:COME
71 GF Score
Price ARS44.24
GF Value ARS61.38
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Sociedad Comercial del Plata ROIC %?

Sociedad Comercial del Plata BUE:COME -0.81% 71 ROIC % is -2.18% as of Mar. 2026. GuruFocus rates BUE:COME with a GF Score™ of 71/100 and a GF Value™ of ARS61.38 (Modestly Undervalued). The stock has 4 warning signs investors should review.

ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. Sociedad Comercial del Plata's annualized return on invested capital (ROIC %) for the quarter that ended in Mar. 2026 was -2.18%.

As of today (2026-06-24), Sociedad Comercial del Plata's WACC % is 11.29%. Sociedad Comercial del Plata's ROIC % is -1.17% (calculated using TTM income statement data). Sociedad Comercial del Plata earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Sociedad Comercial del Plata  (BUE:COME) 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, Sociedad Comercial del Plata's WACC % is 11.29%. Sociedad Comercial del Plata's ROIC % is -1.17% (calculated using TTM income statement data). Sociedad Comercial del Plata 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.


Sociedad Comercial del Plata ROIC % Related Terms


Sociedad Comercial del Plata ROIC % Historical Data

* Premium members only.

The historical data trend for Sociedad Comercial del Plata'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.

Sociedad Comercial del Plata ROIC % Chart

Sociedad Comercial del Plata Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.62 10.26 10.20 -1.39 -0.96

Sociedad Comercial del Plata Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 -1.37 -2.87 -0.33 0.22 -2.18

BUE:COME vs HON, MMM: ROIC % Comparison

For the Conglomerates subindustry, Sociedad Comercial del Plata'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.


Sociedad Comercial del Plata ROIC % vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Sociedad Comercial del Plata's ROIC % distribution charts can be found below:

* The bar in red indicates where Sociedad Comercial del Plata's ROIC % falls into.


BUE:COME
71GF Score
Sociedad Comercial del Plata SA BUE:COME
ROIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Sociedad Comercial del Plata ROIC % Calculation

Sociedad Comercial del Plata's annualized Return on Invested Capital (ROIC %) for the fiscal year that ended in Dec. 2025 is calculated as:

ROIC % (A: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2024 ) + Invested Capital (A: Dec. 2025 ))/ count )
=-6889.247 * ( 1 - 8.01% )/( (691285.482 + 635290.663)/ 2 )
=-6337.4183153/663288.0725
=-0.96 %

where

Invested Capital(A: Dec. 2024 )
=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))
=839287.449 - 73094.578 - ( 74907.389 - max(0, 125416.826 - 224380.358+74907.389))
=691285.482

Invested Capital(A: Dec. 2025 )
=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))
=787361.02 - 81680.914 - ( 70389.443 - max(0, 126503.328 - 207066.869+70389.443))
=635290.663

Sociedad Comercial del Plata's annualized Return on Invested Capital (ROIC %) for the quarter that ended in Mar. 2026 is calculated as:

ROIC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=-14764.408 * ( 1 - 0% )/( (635290.663 + 716329.99)/ 2 )
=-14764.408/675810.3265
=-2.18 %

where

Invested Capital(Q: Dec. 2025 )
=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))
=787361.02 - 81680.914 - ( 70389.443 - max(0, 126503.328 - 207066.869+70389.443))
=635290.663

Invested Capital(Q: Mar. 2026 )
=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))
=858474.198 - 79184.143 - ( 62960.065 - max(0, 137085.851 - 211590.399+62960.065))
=716329.99

Note: The Operating Income data used here is four times the quarterly (Mar. 2026) 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 -2.18% mean?
Sociedad Comercial del Plata (BUE:COME) has a ROIC % of -2.18% as of Mar. 2026. Return on invested capital is the ratio of current-period net income to average two-period invested capital. View historical data on Sociedad Comercial del Plata and its competitors.
Is Sociedad Comercial del Plata's ROIC % too high?
Sociedad Comercial del Plata's current ROIC % is -2.18%. Overall, Sociedad Comercial del Plata has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sociedad Comercial del Plata's ROIC % compare to HON and MMM?
Sociedad Comercial del Plata's ROIC % of -2.18% can be compared against companies in the Conglomerates industry. The industry median ROIC % is 2.82. 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 Conglomerates company?
The median ROIC % among Conglomerates companies is 2.82, based on 552 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 Sociedad Comercial del Plata and its competitors. For the Conglomerates industry, the median ROIC % is 2.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sociedad Comercial del Plata's current ROIC % is -2.18%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sociedad Comercial del Plata stock overvalued right now?
Based on GuruFocus' analysis, Sociedad Comercial del Plata (BUE:COME) is currently considered Modestly Undervalued. The stock's GF Value™ is ARS61.38, compared to a current price of ARS44.24 — trading 27.9% below its estimated fair value. The current ROIC % is -2.18%. Sociedad Comercial del Plata's overall GF Score™ is 71/100 with 4 warning signs to review. 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 Sociedad Comercial del Plata (BUE:COME), the current ROIC % is -2.18% 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 Sociedad Comercial del Plata (BUE:COME) Overvalued in 2026?

Based on GuruFocus' analysis, Sociedad Comercial del Plata stock appears to be undervalued. The current stock price of ARS44.24 is trading 27.9% below its estimated GF Value™ of ARS61.38. GuruFocus considers Sociedad Comercial del Plata to be Modestly Undervalued.

Key valuation signals for BUE:COME:

  • ROIC %: -2.18%
  • GF Value™: ARS61.38 vs. price of ARS44.24 (27.9% below fair value)
  • GF Score™: 71/100 with 4 warning signs

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


Sociedad Comercial del Plata Business Description

Address 1st Floor, Tower B, Thames Office Park, Pan American Collector, Buenos Aires, ARG, B1607EEV
Sociedad Comercial del Plata SA is an investment holding company. It invests in companies engaged in construction, agribusiness, entertainment, energy, transportation and infrastructure and real estate sectors.
71GF Score

Get the complete analysis for BUE:COME

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

ARS44.24
Price
ARS61.38
GF Value