Enjoy Warmth Co (TPE:7760) ROIC %: 0.78% (As of Dec. 2025)


TPE:7760 Enjoy Warmth Co Ltd TPE:7760
12 GF Score
Price NT$35.60
! 5 Warning Signs
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What is Enjoy Warmth Co ROIC %?

Enjoy Warmth Co TPE:7760 12 ROIC % is 0.78% as of Dec. 2025. GuruFocus rates TPE:7760 with a GF Score™ of 12/100. The stock has 5 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 %. Enjoy Warmth Co's annualized return on invested capital (ROIC %) for the quarter that ended in Dec. 2025 was 0.78%.

As of today (2026-07-12), Enjoy Warmth Co's WACC % is 5.81%. Enjoy Warmth Co's ROIC % is 0.13% (calculated using TTM income statement data). Enjoy Warmth Co earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Enjoy Warmth Co  (TPE:7760) 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, Enjoy Warmth Co's WACC % is 5.81%. Enjoy Warmth Co's ROIC % is 0.13% (calculated using TTM income statement data). Enjoy Warmth 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.


Enjoy Warmth Co ROIC % Related Terms


Enjoy Warmth Co ROIC % Historical Data

* Premium members only.

The historical data trend for Enjoy Warmth 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.

Enjoy Warmth Co ROIC % Chart

Enjoy Warmth Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
ROIC %
-1.11 1.94 3.33 2.57 1.11

Enjoy Warmth Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
ROIC % Get a 7-Day Free Trial Premium Member Only 0.90 1.58 0.00 -0.44 0.78

TPE:7760 vs NFLX, DIS, WBD: ROIC % Comparison

For the Entertainment subindustry, Enjoy Warmth 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.


Enjoy Warmth Co ROIC % vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Enjoy Warmth Co's ROIC % distribution charts can be found below:

* The bar in red indicates where Enjoy Warmth Co's ROIC % falls into.


TPE:7760
12GF Score
Enjoy Warmth Co Ltd TPE:7760
ROIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Enjoy Warmth Co ROIC % Calculation

Enjoy Warmth 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 )
=53.317 * ( 1 - 12.01% )/( (4194.431 + 4279.092)/ 2 )
=46.9136283/4236.7615
=1.11 %

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))
=4319.689 - 138.723 - ( 254.202 - max(0, 331.068 - 317.603+254.202))
=4194.431

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))
=4445.602 - 118.061 - ( 280.577 - max(0, 300.762 - 349.211+280.577))
=4279.092

Enjoy Warmth Co'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 )
=40.488 * ( 1 - 17.82% )/( (4236.945 + 4279.092)/ 2 )
=33.2730384/4258.0185
=0.78 %

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))
=4439.641 - 110.865 - ( 277.237 - max(0, 269.686 - 361.517+277.237))
=4236.945

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))
=4445.602 - 118.061 - ( 280.577 - max(0, 300.762 - 349.211+280.577))
=4279.092

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 0.78% mean?
Enjoy Warmth Co (TPE:7760) has a ROIC % of 0.78% 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 Enjoy Warmth Co and its competitors.
Is Enjoy Warmth Co's ROIC % too high?
Enjoy Warmth Co's current ROIC % is 0.78%. The Media - Diversified industry median ROIC % is 1.39. Enjoy Warmth Co's value of 0.78% is 43.9% below this industry median. Overall, Enjoy Warmth Co has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Enjoy Warmth Co's ROIC % compare to NFLX and DIS?
Enjoy Warmth Co's ROIC % of 0.78% can be compared against companies in the Media - Diversified industry. The industry median ROIC % is 1.39. Enjoy Warmth Co's value of 0.78% is 43.9% 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 Media - Diversified company?
The median ROIC % among Media - Diversified companies is 1.39, based on 1,007 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. Enjoy Warmth Co's current ROIC % of 0.78% is 43.9% 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 Enjoy Warmth Co and its competitors. For the Media - Diversified industry, the median ROIC % is 1.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Enjoy Warmth Co's current ROIC % is 0.78%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Enjoy Warmth Co stock overvalued right now?
Enjoy Warmth Co (TPE:7760) has a current ROIC % of 0.78%. The current ROIC % is 0.78% and 43.9% below the Media - Diversified industry median of 1.39. Enjoy Warmth Co's overall GF Score™ is 12/100 with 5 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 Enjoy Warmth Co (TPE:7760), the current ROIC % is 0.78% 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.

Enjoy Warmth Co Business Description

Address No. 175-15, Jianguo 1st Road, Lingya District, Kaohsiung City, TWN
Enjoy Warmth Co Ltd operates in the audiovisual, karaoke and food and beverage service industries. Its segments include Karaoke Business Branch Offices, which generate maximum revenue and consist of 16 branch offices providing KTV private room karaoke services and KTV private room food and beverage services, and Food and Beverage Business Branch Offices, which consist of 4 branch offices providing banquet catering services. The company operates in Taiwan.
12GF Score

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