All Cosmos Bio-Tech Holding (TPE:4148) ROIC %: 10.24% (As of Dec. 2025)


TPE:4148 All Cosmos Bio-Tech Holding Corp TPE:4148
85 GF Score
Price NT$30.80
GF Value NT$48.65
Valuation Possible Value Trap
! 3 Warning Signs
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What is All Cosmos Bio-Tech Holding ROIC %?

All Cosmos Bio-Tech Holding TPE:4148 +0.98% 85 ROIC % is 10.24% as of Dec. 2025. GuruFocus rates TPE:4148 with a GF Score™ of 85/100 and a GF Value™ of NT$48.65 (Possible Value Trap). The stock has 3 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 %. All Cosmos Bio-Tech Holding's annualized return on invested capital (ROIC %) for the quarter that ended in Dec. 2025 was 10.24%.

As of today (2026-07-06), All Cosmos Bio-Tech Holding's WACC % is 8.23%. All Cosmos Bio-Tech Holding's ROIC % is 9.09% (calculated using TTM income statement data). All Cosmos Bio-Tech Holding 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.


All Cosmos Bio-Tech Holding  (TPE:4148) 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, All Cosmos Bio-Tech Holding's WACC % is 8.23%. All Cosmos Bio-Tech Holding's ROIC % is 9.09% (calculated using TTM income statement data). All Cosmos Bio-Tech Holding 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.


All Cosmos Bio-Tech Holding ROIC % Related Terms


All Cosmos Bio-Tech Holding ROIC % Historical Data

* Premium members only.

The historical data trend for All Cosmos Bio-Tech Holding'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.

All Cosmos Bio-Tech Holding ROIC % Chart

All Cosmos Bio-Tech Holding 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 9.20 22.68 6.66 5.72 9.13

All Cosmos Bio-Tech Holding 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 4.80 4.13 9.28 12.07 10.24

TPE:4148 vs CTVA, CF, MOS: ROIC % Comparison

For the Agricultural Inputs subindustry, All Cosmos Bio-Tech Holding'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.


All Cosmos Bio-Tech Holding ROIC % vs Agriculture Industry

For the Agriculture industry and Basic Materials sector, All Cosmos Bio-Tech Holding's ROIC % distribution charts can be found below:

* The bar in red indicates where All Cosmos Bio-Tech Holding's ROIC % falls into.


TPE:4148
85GF Score
All Cosmos Bio-Tech Holding Corp TPE:4148
ROIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

All Cosmos Bio-Tech Holding ROIC % Calculation

All Cosmos Bio-Tech Holding'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 )
=303.661 * ( 1 - 30.65% )/( (2188.835 + 2423.195)/ 2 )
=210.5889035/2306.015
=9.13 %

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))
=3670.574 - 232.059 - ( 1249.68 - max(0, 478.749 - 2661.24+1249.68))
=2188.835

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))
=4224.749 - 357.902 - ( 1443.652 - max(0, 613.699 - 3062.611+1443.652))
=2423.195

All Cosmos Bio-Tech Holding'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 )
=328.132 * ( 1 - 24.03% )/( (2447.131 + 2423.195)/ 2 )
=249.2818804/2435.163
=10.24 %

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))
=3880.857 - 321.388 - ( 1112.338 - max(0, 534.942 - 2779.933+1112.338))
=2447.131

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))
=4224.749 - 357.902 - ( 1443.652 - max(0, 613.699 - 3062.611+1443.652))
=2423.195

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 10.24% mean?
All Cosmos Bio-Tech Holding (TPE:4148) has a ROIC % of 10.24% 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 All Cosmos Bio-Tech Holding and its competitors.
Is All Cosmos Bio-Tech Holding's ROIC % too high?
All Cosmos Bio-Tech Holding's current ROIC % is 10.24%. The Agriculture industry median ROIC % is 5.56. All Cosmos Bio-Tech Holding's value of 10.24% is 84.2% above this industry median. Overall, All Cosmos Bio-Tech Holding has a GF Score™ of 85/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does All Cosmos Bio-Tech Holding's ROIC % compare to CTVA and CF?
All Cosmos Bio-Tech Holding's ROIC % of 10.24% can be compared against companies in the Agriculture industry. The industry median ROIC % is 5.56. All Cosmos Bio-Tech Holding's value of 10.24% is 84.2% 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 an Agriculture company?
The median ROIC % among Agriculture companies is 5.56, based on 255 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. All Cosmos Bio-Tech Holding's current ROIC % of 10.24% is 84.2% 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 All Cosmos Bio-Tech Holding and its competitors. For the Agriculture industry, the median ROIC % is 5.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. All Cosmos Bio-Tech Holding's current ROIC % is 10.24%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is All Cosmos Bio-Tech Holding stock overvalued right now?
Based on GuruFocus' analysis, All Cosmos Bio-Tech Holding (TPE:4148) is currently considered Possible Value Trap. The stock's GF Value™ is NT$48.65, compared to a current price of NT$30.80 — trading 36.7% below its estimated fair value. The current ROIC % is 10.24% and 84.2% above the Agriculture industry median of 5.56. All Cosmos Bio-Tech Holding's overall GF Score™ is 85/100 with 3 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 All Cosmos Bio-Tech Holding (TPE:4148), the current ROIC % is 10.24% 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 All Cosmos Bio-Tech Holding (TPE:4148) Overvalued in 2026?

Based on GuruFocus' analysis, All Cosmos Bio-Tech Holding stock appears to be undervalued. The current stock price of NT$30.80 is trading 36.7% below its estimated GF Value™ of NT$48.65. GuruFocus considers All Cosmos Bio-Tech Holding to be Possible Value Trap.

Key valuation signals for TPE:4148:

  • ROIC %: 10.24%
  • GF Value™: NT$48.65 vs. price of NT$30.80 (36.7% below fair value)
  • GF Score™: 85/100 with 3 warning signs
  • Industry Position: 84.2% above the Agriculture median

No single metric tells the full story. See the TPE:4148 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


All Cosmos Bio-Tech Holding Business Description

Address PLO 650, Jalan Keluli 7, Pasir Gudang Industrial Estate, Johor Bahru, JHR, MYS, 81700
All Cosmos Bio-Tech Holding Corp is involved in a wide range of industries, mainly divided into 4 focused areas, including agriculture, waste reutilization, health care and pharmaceutical, and research and development of microbials. The group's reportable segments are All Cosmos Industries Sdn. Bhd. (ACI), Sabah Softwoods Hybrid Fertiliser Sdn. Bhd. (SSHF) and others. The majority of its revenue is generated from the ACI segment, which operates as a manufacturer and marketer of Bio-Organic and Bio-Chemical fertilizers. It offers various organic, bio-chemical, bio-control, and chemical fertilizers. Geographically, the group derives maximum revenue from Malaysia and the rest from other markets.
85GF Score

Get the complete analysis for TPE:4148

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

NT$30.80
Price
NT$48.65
GF Value