ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. Bora Pharmaceuticals Co's annualized return on invested capital (ROIC %) for the quarter that ended in Dec. 2025 was 3.28%.
As of today (2026-07-06), Bora Pharmaceuticals Co's WACC % is 6.10%. Bora Pharmaceuticals Co's ROIC % is 7.94% (calculated using TTM income statement data).
Bora Pharmaceuticals 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.
Bora Pharmaceuticals Co (TPE:6472) 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, Bora Pharmaceuticals Co's WACC % is 6.10%. Bora Pharmaceuticals Co's ROIC % is 7.94% (calculated using TTM income statement data).
Bora Pharmaceuticals 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.
* 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 Drug Manufacturers - Specialty & Generic subindustry, Bora Pharmaceuticals 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.
Bora Pharmaceuticals Co ROIC % vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Bora Pharmaceuticals Co's ROIC % distribution charts can be found below:
* The bar in red indicates where Bora Pharmaceuticals 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.
Bora Pharmaceuticals Co (TPE:6472) has a ROIC % of 3.28% 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 Bora Pharmaceuticals Co and its competitors.
Is Bora Pharmaceuticals Co's ROIC % too high?
Bora Pharmaceuticals Co's current ROIC % is 3.28%. The Drug Manufacturers industry median ROIC % is 4.48. Bora Pharmaceuticals Co's value of 3.28% is 26.8% below this industry median. Overall, Bora Pharmaceuticals Co has a GF Score™ of 87/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bora Pharmaceuticals Co's ROIC % compare to ZTS and UTHR?
Bora Pharmaceuticals Co's ROIC % of 3.28% can be compared against companies in the Drug Manufacturers industry. The industry median ROIC % is 4.48. Bora Pharmaceuticals Co's value of 3.28% is 26.8% 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 Drug Manufacturers company?
The median ROIC % among Drug Manufacturers companies is 4.48, based on 983 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. Bora Pharmaceuticals Co's current ROIC % of 3.28% is 26.8% 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 Bora Pharmaceuticals Co and its competitors. For the Drug Manufacturers industry, the median ROIC % is 4.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bora Pharmaceuticals Co's current ROIC % is 3.28%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bora Pharmaceuticals Co stock overvalued right now?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co (TPE:6472) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$716.94, compared to a current price of NT$439.50 — trading 38.7% below its estimated fair value. The current ROIC % is 3.28% and 26.8% below the Drug Manufacturers industry median of 4.48. Bora Pharmaceuticals Co's overall GF Score™ is 87/100 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 Bora Pharmaceuticals Co (TPE:6472), the current ROIC % is 3.28% 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 Bora Pharmaceuticals Co (TPE:6472) Overvalued in 2026?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued.
The current stock price of NT$439.50 is trading 38.7% below its estimated GF Value™ of NT$716.94.
GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.
Key valuation signals for TPE:6472:
ROIC %: 3.28%
GF Value™: NT$716.94 vs. price of NT$439.50 (38.7% below fair value)
Industry Position: 26.8% below the Drug Manufacturers median
No single metric tells the full story. See the TPE:6472 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
87GF Score
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