V V Food & Beverage Co (SHSE:600300) ROIC %: 12.14% (As of Mar. 2026)

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SHSE:600300 V V Food & Beverage Co Ltd SHSE:600300
60 GF Score
Price ¥3.10
GF Value ¥2.79
Valuation Modestly Overvalued
! 2 Warning Signs
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What is V V Food & Beverage Co ROIC %?

V V Food & Beverage Co SHSE:600300 -1.27% 60 ROIC % is 12.14% as of Mar. 2026. GuruFocus rates SHSE:600300 with a GF Score™ of 60/100 and a GF Value™ of ¥2.79 (Modestly Overvalued). The stock has 2 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 %. V V Food & Beverage Co's annualized return on invested capital (ROIC %) for the quarter that ended in Mar. 2026 was 12.14%.

As of today (2026-07-18), V V Food & Beverage Co's WACC % is 9.14%. V V Food & Beverage Co's ROIC % is 11.79% (calculated using TTM income statement data). V V Food & Beverage Co 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.


V V Food & Beverage Co  (SHSE:600300) 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, V V Food & Beverage Co's WACC % is 9.14%. V V Food & Beverage Co's ROIC % is 11.79% (calculated using TTM income statement data). V V Food & Beverage Co 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.


V V Food & Beverage Co ROIC % Related Terms


V V Food & Beverage Co ROIC % Historical Data

* Premium members only.

The historical data trend for V V Food & Beverage Co'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.

V V Food & Beverage Co ROIC % Chart

V V Food & Beverage Co 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 5.69 3.98 6.79 11.58 10.93

V V Food & Beverage Co 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 8.80 5.27 16.17 13.97 12.14

SHSE:600300 vs KHC, GIS: ROIC % Comparison

For the Packaged Foods subindustry, V V Food & Beverage Co'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.


V V Food & Beverage Co ROIC % vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, V V Food & Beverage Co's ROIC % distribution charts can be found below:

* The bar in red indicates where V V Food & Beverage Co's ROIC % falls into.


SHSE:600300
60GF Score
V V Food & Beverage Co Ltd SHSE:600300
ROIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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V V Food & Beverage Co ROIC % Calculation

V V Food & Beverage Co'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 )
=432.383 * ( 1 - 23.61% )/( (3193.69 + 2851.784)/ 2 )
=330.2973737/3022.737
=10.93 %

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))
=4685.55 - 658.104 - ( 833.756 - max(0, 1067.223 - 2048.582+833.756))
=3193.69

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))
=5001.564 - 848.642 - ( 1648.72 - max(0, 1258.665 - 2559.803+1648.72))
=2851.784

V V Food & Beverage Co'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 )
=478.92 * ( 1 - 28.47% )/( (2851.784 + 2791.304)/ 2 )
=342.571476/2821.544
=12.14 %

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))
=5001.564 - 848.642 - ( 1648.72 - max(0, 1258.665 - 2559.803+1648.72))
=2851.784

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))
=4907.487 - 683.061 - ( 1550.981 - max(0, 1083.725 - 2516.847+1550.981))
=2791.304

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 12.14% mean?
V V Food & Beverage Co (SHSE:600300) has a ROIC % of 12.14% 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 V V Food & Beverage Co and its competitors.
Is V V Food & Beverage Co's ROIC % too high?
V V Food & Beverage Co's current ROIC % is 12.14%. The Consumer Packaged Goods industry median ROIC % is 5.21. V V Food & Beverage Co's value of 12.14% is 133.2% above this industry median. Overall, V V Food & Beverage Co has a GF Score™ of 60/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does V V Food & Beverage Co's ROIC % compare to KHC and GIS?
V V Food & Beverage Co's ROIC % of 12.14% can be compared against companies in the Consumer Packaged Goods industry. The industry median ROIC % is 5.21. V V Food & Beverage Co's value of 12.14% is 133.2% 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 Consumer Packaged Goods company?
The median ROIC % among Consumer Packaged Goods companies is 5.21, based on 1,952 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. V V Food & Beverage Co's current ROIC % of 12.14% is 133.2% 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 V V Food & Beverage Co and its competitors. For the Consumer Packaged Goods industry, the median ROIC % is 5.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. V V Food & Beverage Co's current ROIC % is 12.14%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is V V Food & Beverage Co stock overvalued right now?
Based on GuruFocus' analysis, V V Food & Beverage Co (SHSE:600300) is currently considered Modestly Overvalued. The stock's GF Value™ is ¥2.79, compared to a current price of ¥3.10 — trading 11.1% above its estimated fair value. The current ROIC % is 12.14% and 133.2% above the Consumer Packaged Goods industry median of 5.21. V V Food & Beverage Co's overall GF Score™ is 60/100 with 2 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 V V Food & Beverage Co (SHSE:600300), the current ROIC % is 12.14% 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 V V Food & Beverage Co (SHSE:600300) Overvalued in 2026?

Based on GuruFocus' analysis, V V Food & Beverage Co stock appears to be overvalued. The current stock price of ¥3.10 is trading 11.1% above its estimated GF Value™ of ¥2.79. GuruFocus considers V V Food & Beverage Co to be Modestly Overvalued.

Key valuation signals for SHSE:600300:

  • ROIC %: 12.14%
  • GF Value™: ¥2.79 vs. price of ¥3.10 (11.1% above fair value)
  • GF Score™: 60/100 with 2 warning signs
  • Industry Position: 133.2% above the Consumer Packaged Goods median

No single metric tells the full story. See the SHSE:600300 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


V V Food & Beverage Co Business Description

Address No. 300 Weiwei Avenue, Jiangsu Province, Xuzhou, CHN, 221111
V V Food & Beverage Co Ltd is engaged the in various businesses, including agricultural resources, food and beverage, grain and oil processing, liquor, and tea. The products are offered under various brands such as VV, Tianshan Snow, SOYJOY, Liuchaosong, Zhijiang, and Guizhouchun.
60GF Score

Get the complete analysis for SHSE:600300

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

¥3.10
Price
¥2.79
GF Value