Architectural Aesthetics Global Development (ROCO:2724) ROIC %: 0.00% (As of Dec. 2025)

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ROCO:2724 Architectural Aesthetics Global Development ROCO:2724
59 GF Score
Price NT$10.65
GF Value NT$14.39
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Architectural Aesthetics Global Development ROIC %?

Architectural Aesthetics Global Development ROCO:2724 59 ROIC % is 0.00% as of Dec. 2025. GuruFocus rates ROCO:2724 with a GF Score™ of 59/100 and a GF Value™ of NT$14.39 (Modestly Undervalued). The stock has 5 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 %. Architectural Aesthetics Global Development's annualized return on invested capital (ROIC %) for the quarter that ended in Dec. 2025 was 0.00%.

As of today (2026-08-01), Architectural Aesthetics Global Development's WACC % is 4.41%. Architectural Aesthetics Global Development's ROIC % is -5.65% (calculated using TTM income statement data). Architectural Aesthetics Global Development earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Architectural Aesthetics Global Development  (ROCO:2724) 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, Architectural Aesthetics Global Development's WACC % is 4.41%. Architectural Aesthetics Global Development's ROIC % is -5.65% (calculated using TTM income statement data). Architectural Aesthetics Global Development 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.


Architectural Aesthetics Global Development ROIC % Related Terms


Architectural Aesthetics Global Development ROIC % Historical Data

* Premium members only.

The historical data trend for Architectural Aesthetics Global Development'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.

Architectural Aesthetics Global Development ROIC % Chart

Architectural Aesthetics Global Development 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 -0.11 3.81 2.64 65.50 -6.47

Architectural Aesthetics Global Development Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 30.52 -3.43 -6.41 -20.25 0.00

ROCO:2724 vs MAR, HLT, H: ROIC % Comparison

For the Lodging subindustry, Architectural Aesthetics Global Development'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.


Architectural Aesthetics Global Development ROIC % vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Architectural Aesthetics Global Development's ROIC % distribution charts can be found below:

* The bar in red indicates where Architectural Aesthetics Global Development's ROIC % falls into.


ROCO:2724
59GF Score
Architectural Aesthetics Global Development ROCO:2724
ROIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Architectural Aesthetics Global Development ROIC % Calculation

Architectural Aesthetics Global Development'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 )
=-34.801 * ( 1 - 54.72% )/( (152.903 + 334.471)/ 2 )
=-15.7578928/243.687
=-6.47 %

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))
=587.166 - 110.223 - ( 324.04 - max(0, 121.289 - 562.451+324.04))
=152.903

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))
=521.85 - 36.595 - ( 150.784 - max(0, 51.962 - 452.589+150.784))
=334.471

Architectural Aesthetics Global Development'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: Sep. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=-49.392 * ( 1 - 100% )/( (320.132 + 334.471)/ 2 )
=-0/327.3015
=0.00 %

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))
=521.85 - 36.595 - ( 150.784 - max(0, 51.962 - 452.589+150.784))
=334.471

Note: The Operating Income data used here is four times the quarterly (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 0.00% mean?
Architectural Aesthetics Global Development (ROCO:2724) has a ROIC % of 0.00% 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 Architectural Aesthetics Global Development and its competitors.
Is Architectural Aesthetics Global Development's ROIC % too high?
Architectural Aesthetics Global Development's current ROIC % is 0.00%. Overall, Architectural Aesthetics Global Development has a GF Score™ of 59/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Architectural Aesthetics Global Development's ROIC % compare to MAR and HLT?
Architectural Aesthetics Global Development's ROIC % of 0.00% can be compared against companies in the Travel & Leisure industry. The industry median ROIC % is 3.73. 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 Travel & Leisure company?
The median ROIC % among Travel & Leisure companies is 3.73, based on 835 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 Architectural Aesthetics Global Development and its competitors. For the Travel & Leisure industry, the median ROIC % is 3.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Architectural Aesthetics Global Development's current ROIC % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Architectural Aesthetics Global Development stock overvalued right now?
Based on GuruFocus' analysis, Architectural Aesthetics Global Development (ROCO:2724) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$14.39, compared to a current price of NT$10.65 — trading 26% below its estimated fair value. The current ROIC % is 0.00%. Architectural Aesthetics Global Development's overall GF Score™ is 59/100 with 5 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 Architectural Aesthetics Global Development (ROCO:2724), the current ROIC % is 0.00% 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.

Is Architectural Aesthetics Global Development (ROCO:2724) Overvalued in 2026?

Based on GuruFocus' analysis, Architectural Aesthetics Global Development stock appears to be undervalued. The current stock price of NT$10.65 is trading 26% below its estimated GF Value™ of NT$14.39. GuruFocus considers Architectural Aesthetics Global Development to be Modestly Undervalued.

Key valuation signals for ROCO:2724:

  • ROIC %: 0.00%
  • GF Value™: NT$14.39 vs. price of NT$10.65 (26% below fair value)
  • GF Score™: 59/100 with 5 warning signs

No single metric tells the full story. See the ROCO:2724 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Architectural Aesthetics Global Development Business Description

Address Huajiang 1st Road, No. 111, 14th Floor, Banqiao District, Taipei, TWN, 220402
Architectural Aesthetics Global Development and its subsidiaries is engaged in providing operating international business hotel accommodation, property consignment, and hotel management to commission construction companies for the construction of national housing and commercial buildings for rental leases and sales.. The Group's reportable segments are Real Estate Selling Segment, engaged in real estate selling operations; and other segment is engaged in hotel accommodation and management services on behalf of others and other business.
59GF Score

Get the complete analysis for ROCO:2724

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

NT$10.65
Price
NT$14.39
GF Value