Skyline Investment (WAR:SKL) ROIC %: -1.51% (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

WAR:SKL Skyline Investment SA WAR:SKL
42 GF Score
Price zł1.40
! 5 Warning Signs
View Full Analysis

What is Skyline Investment ROIC %?

Skyline Investment WAR:SKL 42 ROIC % is -1.51% as of Mar. 2026. GuruFocus rates WAR:SKL with a GF Score™ of 42/100. 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 %. Skyline Investment's annualized return on invested capital (ROIC %) for the quarter that ended in Mar. 2026 was -1.51%.

As of today (2026-07-27), Skyline Investment's WACC % is 7.55%. Skyline Investment's ROIC % is -1.66% (calculated using TTM income statement data). Skyline Investment earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Skyline Investment  (WAR:SKL) 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, Skyline Investment's WACC % is 7.55%. Skyline Investment's ROIC % is -1.66% (calculated using TTM income statement data). Skyline Investment 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.


Skyline Investment ROIC % Related Terms


Skyline Investment ROIC % Historical Data

* Premium members only.

The historical data trend for Skyline Investment'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.

Skyline Investment ROIC % Chart

Skyline Investment 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 3.11 -3.67 -2.02 0.47 -1.75

Skyline Investment Quarterly Data
Jun21 Sep21 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 -1.79 -1.59 -1.60 -1.95 -1.51

WAR:SKL vs MS, GS, SCHW: ROIC % Comparison

For the Capital Markets subindustry, Skyline Investment'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.


Skyline Investment ROIC % vs Capital Markets Industry

For the Capital Markets industry and Financial Services sector, Skyline Investment's ROIC % distribution charts can be found below:

* The bar in red indicates where Skyline Investment's ROIC % falls into.


WAR:SKL
42GF Score
Skyline Investment SA WAR:SKL
ROIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Skyline Investment ROIC % Calculation

Skyline Investment'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 )
=-1.364 * ( 1 - 0% )/( (77.439 + 78.355)/ 2 )
=-1.364/77.897
=-1.75 %

where

Skyline Investment'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 )
=-1.184 * ( 1 - 0% )/( (78.355 + 78.244)/ 2 )
=-1.184/78.2995
=-1.51 %

where

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 -1.51% mean?
Skyline Investment (WAR:SKL) has a ROIC % of -1.51% 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 Skyline Investment and its competitors.
Is Skyline Investment's ROIC % too high?
Skyline Investment's current ROIC % is -1.51%. Overall, Skyline Investment has a GF Score™ of 42/100, reflecting its overall financial health beyond just this single metric.
How does Skyline Investment's ROIC % compare to MS and GS?
Skyline Investment's ROIC % of -1.51% can be compared against companies in the Capital Markets industry. The industry median ROIC % is 1.34. 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 Capital Markets company?
The median ROIC % among Capital Markets companies is 1.34, based on 696 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 Skyline Investment and its competitors. For the Capital Markets industry, the median ROIC % is 1.34 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Skyline Investment's current ROIC % is -1.51%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Skyline Investment stock overvalued right now?
Skyline Investment (WAR:SKL) has a current ROIC % of -1.51%. The current ROIC % is -1.51%. Skyline Investment's overall GF Score™ is 42/100 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 Skyline Investment (WAR:SKL), the current ROIC % is -1.51% 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.

Skyline Investment Business Description

Address Relaksowa 45, Warszawa, POL, 02-796
Skyline Investment SA provides financial consulting and management and investment activities. It offers financial advisory services related to the public offering of securities, merger and acquisition transactions, issue of debt instruments, an issue on the non-public market, fund management and temporary management.
42GF Score

Get the complete analysis for WAR:SKL

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

zł1.40
Price