ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. Southeast Cement Co's annualized return on invested capital (ROIC %) for the quarter that ended in Dec. 2025 was 1.34%.
As of today (2026-07-03), Southeast Cement Co's WACC % is 3.31%. Southeast Cement Co's ROIC % is 1.71% (calculated using TTM income statement data).
Southeast Cement Co earns returns that do not match up to its cost of capital. It will destroy value as it grows.
Southeast Cement Co (TPE:1110) 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, Southeast Cement Co's WACC % is 3.31%. Southeast Cement Co's ROIC % is 1.71% (calculated using TTM income statement data).
Southeast Cement 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.
Southeast Cement Co ROIC % Related Terms
Southeast Cement Co ROIC % Historical Data
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The historical data trend for Southeast Cement 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.
For the Building Materials subindustry, Southeast Cement 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.
Southeast Cement Co ROIC % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Southeast Cement Co's ROIC % distribution charts can be found below:
* The bar in red indicates where Southeast Cement Co's ROIC % falls into.
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.
Southeast Cement Co (TPE:1110) has a ROIC % of 1.34% 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 Southeast Cement Co and its competitors.
Is Southeast Cement Co's ROIC % too high?
Southeast Cement Co's current ROIC % is 1.34%. The Building Materials industry median ROIC % is 3.44. Southeast Cement Co's value of 1.34% is 61% below this industry median. Overall, Southeast Cement Co has a GF Score™ of 74/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Southeast Cement Co's ROIC % compare to CRH and VMC?
Southeast Cement Co's ROIC % of 1.34% can be compared against companies in the Building Materials industry. The industry median ROIC % is 3.44. Southeast Cement Co's value of 1.34% is 61% below 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 Building Materials company?
The median ROIC % among Building Materials companies is 3.44, based on 398 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. Southeast Cement Co's current ROIC % of 1.34% is 61% below 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 Southeast Cement Co and its competitors. For the Building Materials industry, the median ROIC % is 3.44 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Southeast Cement Co's current ROIC % is 1.34%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Southeast Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Southeast Cement Co (TPE:1110) is currently considered Possible Value Trap. The stock's GF Value™ is NT$25.49, compared to a current price of NT$15.70 — trading 38.4% below its estimated fair value. The current ROIC % is 1.34% and 61% below the Building Materials industry median of 3.44. Southeast Cement Co's overall GF Score™ is 74/100 with 7 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 Southeast Cement Co (TPE:1110), the current ROIC % is 1.34% 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 Southeast Cement Co (TPE:1110) Overvalued in 2026?
Based on GuruFocus' analysis, Southeast Cement Co stock appears to be undervalued.
The current stock price of NT$15.70 is trading 38.4% below its estimated GF Value™ of NT$25.49.
GuruFocus considers Southeast Cement Co to be Possible Value Trap.
Key valuation signals for TPE:1110:
ROIC %: 1.34%
GF Value™: NT$25.49 vs. price of NT$15.70 (38.4% below fair value)
Industry Position: 61% below the Building Materials median
No single metric tells the full story. See the TPE:1110 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Southeast Cement Co Ltd is mainly engaged in the manufacturing and sale of cement-related products. Its main business activities include manufacturing and selling cement, furnace slag powder, cement processed products, and ready-mixed concrete. Its products include Bootland Type 1 Cement and Water-quenched Blast Furnace Slag Powder. The Company operates through four reportable segments: Production Department, which generates the maximum revenue and is engaged in the production and sales of cement and furnace slag powder; Lease Department, engaged in the rental business of properties such as land and factories; Construction Department, engaged in the construction of residences and sales business; and Engineering Department, engaged in contracting construction and engineering services.
74GF Score
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