Acter Group (ROCO:5536) ROIC %: 31.22% (As of Dec. 2025)

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ROCO:5536 Acter Group Corp Ltd ROCO:5536
68 GF Score
Price NT$1,265.00
GF Value NT$520.10
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Acter Group ROIC %?

Acter Group ROCO:5536 +1.20% 68 ROIC % is 31.22% as of Dec. 2025. GuruFocus rates ROCO:5536 with a GF Score™ of 68/100 and a GF Value™ of NT$520.10 (Significantly Overvalued). 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 %. Acter Group's annualized return on invested capital (ROIC %) for the quarter that ended in Dec. 2025 was 31.22%.

As of today (2026-07-17), Acter Group's WACC % is 5.14%. Acter Group's ROIC % is 29.86% (calculated using TTM income statement data). Acter Group generates higher returns on investment than it costs the company to raise the capital needed for that investment. It 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.


Acter Group  (ROCO:5536) 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, Acter Group's WACC % is 5.14%. Acter Group's ROIC % is 29.86% (calculated using TTM income statement data). Acter Group generates higher returns on investment than it costs the company to raise the capital needed for that investment. It 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.


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.


Acter Group ROIC % Related Terms


Acter Group ROIC % Historical Data

* Premium members only.

The historical data trend for Acter 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.

Acter Group ROIC % Chart

Acter Group 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 25.30 28.74 24.99 30.14 31.01

Acter Group 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 32.95 23.92 33.82 28.81 31.22

ROCO:5536 vs PWR, FIX, EME: ROIC % Comparison

For the Engineering & Construction subindustry, Acter 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.


Acter Group ROIC % vs Construction Industry

For the Construction industry and Industrials sector, Acter Group's ROIC % distribution charts can be found below:

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


ROCO:5536
68GF Score
Acter Group Corp Ltd ROCO:5536
ROIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Acter Group ROIC % Calculation

Acter 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 )
=5723.02 * ( 1 - 24.05% )/( (13090.972 + 14941.029)/ 2 )
=4346.63369/14016.0005
=31.01 %

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))
=34077.679 - 10038.948 - ( 10947.759 - max(0, 16138.093 - 29964.271+10947.759))
=13090.972

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))
=41319.869 - 12397.73 - ( 13981.11 - max(0, 20466.786 - 36346.314+13981.11))
=14941.029

Acter 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: Sep. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=6464.316 * ( 1 - 22.42% )/( (17189.13 + 14941.029)/ 2 )
=5015.0163528/16065.0795
=31.22 %

where

Invested Capital(Q: Sep. 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))
=38668.679 - 11194.858 - ( 10284.691 - max(0, 18988.933 - 33819.001+10284.691))
=17189.13

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))
=41319.869 - 12397.73 - ( 13981.11 - max(0, 20466.786 - 36346.314+13981.11))
=14941.029

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 31.22% mean?
Acter Group (ROCO:5536) has a ROIC % of 31.22% 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 Acter Group and its competitors.
Is Acter Group's ROIC % too high?
Acter Group's current ROIC % is 31.22%. The Construction industry median ROIC % is 4.67. Acter Group's value of 31.22% is 569.2% above this industry median. Overall, Acter Group has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acter Group's ROIC % compare to PWR and FIX?
Acter Group's ROIC % of 31.22% can be compared against companies in the Construction industry. The industry median ROIC % is 4.67. Acter Group's value of 31.22% is 569.2% above this benchmark. 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 Construction company?
The median ROIC % among Construction companies is 4.67, based on 1,758 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. Acter Group's current ROIC % of 31.22% is 569.2% above the industry median. 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 Acter Group and its competitors. For the Construction industry, the median ROIC % is 4.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acter Group's current ROIC % is 31.22%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acter Group stock overvalued right now?
Based on GuruFocus' analysis, Acter Group (ROCO:5536) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$520.10, compared to a current price of NT$1,265.00 — trading 143.2% above its estimated fair value. The current ROIC % is 31.22% and 569.2% above the Construction industry median of 4.67. Acter Group's overall GF Score™ is 68/100 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 Acter Group (ROCO:5536), the current ROIC % is 31.22% 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 Acter Group (ROCO:5536) Overvalued in 2026?

Based on GuruFocus' analysis, Acter Group stock appears to be overvalued. The current stock price of NT$1,265.00 is trading 143.2% above its estimated GF Value™ of NT$520.10. GuruFocus considers Acter Group to be Significantly Overvalued.

Key valuation signals for ROCO:5536:

  • ROIC %: 31.22%
  • GF Value™: NT$520.10 vs. price of NT$1,265.00 (143.2% above fair value)
  • GF Score™: 68/100 with 1 warning sign
  • Industry Position: 569.2% above the Construction median

No single metric tells the full story. See the ROCO:5536 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Acter Group Business Description

Address No. 201, Wenxin Road, 19th Floor-1, Section 2, Xitun District, Taichung, TWN, 40758
Acter Group Corp Ltd is a Taiwan-based engineering and construction company. It is engaged in providing construction, design, and maintenance services related to air conditioners, environmental control services, clean room set-up, ice water machine trading, energy-storing equipment trading, ventilation engineering, and energy technology services. The group has three reportable segments: Taiwan, Mainland China, and other countries. The Taiwan segment provides engineering, maintenance, sales, and other services in the Taiwan area. The Mainland China segment provides engineering services and sales in Mainland China. The other segment provides engineering services in Vietnam, Singapore, Malaysia, and other countries.
68GF Score

Get the complete analysis for ROCO:5536

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

NT$1,265.00
Price
NT$520.10
GF Value