MB (Masterbeef Group) ROIC %: -10.40% (As of Dec. 2025)


MB Masterbeef Group MB
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What is Masterbeef Group ROIC %?

Masterbeef Group MB -1.25% 14 ROIC % is -10.40% as of Dec. 2025. GuruFocus rates MB with a GF Score™ of 14/100. The stock has 1 warning sign 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 %. Masterbeef Group's annualized return on invested capital (ROIC %) for the quarter that ended in Dec. 2025 was -10.40%.

As of today (2026-06-24), Masterbeef Group's WACC % is 9.25%. Masterbeef Group's ROIC % is -14.72% (calculated using TTM income statement data). Masterbeef Group earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Masterbeef Group  (NAS:MB) 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, Masterbeef Group's WACC % is 9.25%. Masterbeef Group's ROIC % is -14.72% (calculated using TTM income statement data). Masterbeef Group 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.


Masterbeef Group ROIC % Related Terms


Masterbeef Group ROIC % Historical Data

* Premium members only.

The historical data trend for Masterbeef Group'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.

Masterbeef Group ROIC % Chart

Masterbeef Group Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
ROIC %
0.00 12.43 1.16 -1.83 -14.42

Masterbeef Group Semi-Annual Data
Dec21 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
ROIC % Get a 7-Day Free Trial -2.07 -7.45 4.64 -18.76 -10.40

MB vs HCHL, RRGB, NDLS: ROIC % Comparison

For the Restaurants subindustry, Masterbeef Group'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.


Masterbeef Group ROIC % vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Masterbeef Group's ROIC % distribution charts can be found below:

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


MB
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Masterbeef Group MB
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Masterbeef Group ROIC % Calculation

Masterbeef Group'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 )
=-4.149 * ( 1 - 0% )/( (33.25 + 24.295)/ 2 )
=-4.149/28.7725
=-14.42 %

where

Masterbeef Group's annualized Return on Invested Capital (ROIC %) for the quarter that ended in Dec. 2025 is calculated as:

ROIC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=-2.642 * ( 1 - 0% )/( (26.528 + 24.295)/ 2 )
=-2.642/25.4115
=-10.40 %

where

Note: The Operating Income data used here is two times the semi-annual (Dec. 2025) 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 -10.40% mean?
Masterbeef Group (MB) has a ROIC % of -10.40% as of Dec. 2025. Return on invested capital is the ratio of current-period net income to average two-period invested capital. View historical data on Masterbeef Group and its competitors.
Is Masterbeef Group's ROIC % too high?
Masterbeef Group's current ROIC % is -10.40%. Overall, Masterbeef Group has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Masterbeef Group's ROIC % compare to HCHL and RRGB?
Masterbeef Group's ROIC % of -10.40% can be compared against companies in the Restaurants industry. The industry median ROIC % is 4.21. 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 Restaurants company?
The median ROIC % among Restaurants companies is 4.21, based on 359 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 Masterbeef Group and its competitors. For the Restaurants industry, the median ROIC % is 4.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Masterbeef Group's current ROIC % is -10.40%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Masterbeef Group stock overvalued right now?
Masterbeef Group (MB) has a current ROIC % of -10.40%. The current ROIC % is -10.40%. Masterbeef Group's overall GF Score™ is 14/100 with 1 warning sign 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 Masterbeef Group (MB), the current ROIC % is -10.40% as of Dec. 2025. 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.

Masterbeef Group Business Description

Address 88 Container Port Road, Unit 1509-10, Tower 1, Ever Gain Plaza, Kwai Chung, New Territories, Hong Kong, HKG
Masterbeef Group is a full-service restaurant group in Hong Kong, specializing in Taiwanese hotpot and Taiwanese barbecue. The company operates restaurant outlets under the Master Beef and Anping Grill brands. The company operates under a single operating segment, that is, the catering service. Geographically, the company generates all of its revenue from Hong Kong.
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