Bescient Technologies Co (SHSE:688671) ROIC %: -7.92% (As of Mar. 2026)

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SHSE:688671 Bescient Technologies Co Ltd SHSE:688671
48 GF Score
Price ¥22.22
GF Value ¥19.42
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Bescient Technologies Co ROIC %?

Bescient Technologies Co SHSE:688671 +0.95% 48 ROIC % is -7.92% as of Mar. 2026. GuruFocus rates SHSE:688671 with a GF Score™ of 48/100 and a GF Value™ of ¥19.42 (Modestly Overvalued). 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 %. Bescient Technologies Co's annualized return on invested capital (ROIC %) for the quarter that ended in Mar. 2026 was -7.92%.

As of today (2026-07-16), Bescient Technologies Co's WACC % is 10.48%. Bescient Technologies Co's ROIC % is -11.11% (calculated using TTM income statement data). Bescient Technologies Co earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Bescient Technologies Co  (SHSE:688671) 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, Bescient Technologies Co's WACC % is 10.48%. Bescient Technologies Co's ROIC % is -11.11% (calculated using TTM income statement data). Bescient Technologies Co 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.


Bescient Technologies Co ROIC % Related Terms


Bescient Technologies Co ROIC % Historical Data

* Premium members only.

The historical data trend for Bescient Technologies 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.

Bescient Technologies Co ROIC % Chart

Bescient Technologies Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROIC %
Get a 7-Day Free Trial 20.44 18.19 4.94 -2.83 -13.18

Bescient Technologies Co Quarterly Data
Dec19 Dec20 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 -10.61 -8.88 -12.51 -14.96 -7.92

SHSE:688671 vs VLTO, ZWS, CECO: ROIC % Comparison

For the Pollution & Treatment Controls subindustry, Bescient Technologies 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.


Bescient Technologies Co ROIC % vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Bescient Technologies Co's ROIC % distribution charts can be found below:

* The bar in red indicates where Bescient Technologies Co's ROIC % falls into.


SHSE:688671
48GF Score
Bescient Technologies Co Ltd SHSE:688671
ROIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Bescient Technologies Co ROIC % Calculation

Bescient Technologies 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 )
=-72.072 * ( 1 - 19.45% )/( (483.214 + 397.803)/ 2 )
=-58.053996/440.5085
=-13.18 %

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))
=1381.57 - 123.591 - ( 774.765 - max(0, 253.21 - 1299.936+774.765))
=483.214

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))
=1305.111 - 172.933 - ( 734.375 - max(0, 264.614 - 1216.365+734.375))
=397.803

Bescient Technologies 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 )
=-44.96 * ( 1 - 25.85% )/( (397.803 + 443.723)/ 2 )
=-33.33784/420.763
=-7.92 %

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))
=1305.111 - 172.933 - ( 734.375 - max(0, 264.614 - 1216.365+734.375))
=397.803

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))
=1289.534 - 151.21 - ( 694.601 - max(0, 261.105 - 1178.983+694.601))
=443.723

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 -7.92% mean?
Bescient Technologies Co (SHSE:688671) has a ROIC % of -7.92% 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 Bescient Technologies Co and its competitors.
Is Bescient Technologies Co's ROIC % too high?
Bescient Technologies Co's current ROIC % is -7.92%. Overall, Bescient Technologies Co has a GF Score™ of 48/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bescient Technologies Co's ROIC % compare to VLTO and ZWS?
Bescient Technologies Co's ROIC % of -7.92% can be compared against companies in the Industrial Products industry. The industry median ROIC % is 5.19. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROIC % for an Industrial Products company?
The median ROIC % among Industrial Products companies is 5.19, based on 3,031 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 Bescient Technologies Co and its competitors. For the Industrial Products industry, the median ROIC % is 5.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bescient Technologies Co's current ROIC % is -7.92%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bescient Technologies Co stock overvalued right now?
Based on GuruFocus' analysis, Bescient Technologies Co (SHSE:688671) is currently considered Modestly Overvalued. The stock's GF Value™ is ¥19.42, compared to a current price of ¥22.22 — trading 14.4% above its estimated fair value. The current ROIC % is -7.92%. Bescient Technologies Co's overall GF Score™ is 48/100 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 Bescient Technologies Co (SHSE:688671), the current ROIC % is -7.92% 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 Bescient Technologies Co (SHSE:688671) Overvalued in 2026?

Based on GuruFocus' analysis, Bescient Technologies Co stock appears to be overvalued. The current stock price of ¥22.22 is trading 14.4% above its estimated GF Value™ of ¥19.42. GuruFocus considers Bescient Technologies Co to be Modestly Overvalued.

Key valuation signals for SHSE:688671:

  • ROIC %: -7.92%
  • GF Value™: ¥19.42 vs. price of ¥22.22 (14.4% above fair value)
  • GF Score™: 48/100 with 4 warning signs

No single metric tells the full story. See the SHSE:688671 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bescient Technologies Co Business Description

Address Liuxian 3rd Road, Xin'an Street, Room 301, Building 2, Runheng Industrial Zone, No. 1, Xingdong, Bao'an, Guangdong, Shenzhen, CHN, 518101
Bescient Technologies Co Ltd is a national high-tech backbone enterprise engaged in the development of environmental automatic monitoring. It has always focused on the independent research and development of scientific instruments and big data and is committed to building multi-industry intelligent applications and services that perceive and interconnect all things, and provide strong technical support for the construction of the national ecological environment, water conservancy and public safety. Its main business involves research and development, production and technical services in the fields of intelligent environmental monitoring equipment, environmental monitoring Internet of Things and ecological environment big data, smart water affairs, digital agriculture, and public security.
48GF Score

Get the complete analysis for SHSE:688671

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

¥22.22
Price
¥19.42
GF Value