Bee Smart Technologies AD Sofia (XBUL:BEE) ROIC %: -29.75% (As of Jun. 2025)

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XBUL:BEE Bee Smart Technologies AD Sofia XBUL:BEE
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What is Bee Smart Technologies AD Sofia ROIC %?

Bee Smart Technologies AD Sofia XBUL:BEE 10 ROIC % is -29.75% as of Jun. 2025. GuruFocus rates XBUL:BEE with a GF Score™ of 10/100. The stock has 1 warning sign 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 %. Bee Smart Technologies AD Sofia's annualized return on invested capital (ROIC %) for the quarter that ended in Jun. 2025 was -29.75%.

As of today (2026-07-20), Bee Smart Technologies AD Sofia's WACC % is 10.55%. Bee Smart Technologies AD Sofia's ROIC % is -26.60% (calculated using TTM income statement data). Bee Smart Technologies AD Sofia earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Bee Smart Technologies AD Sofia  (XBUL:BEE) 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, Bee Smart Technologies AD Sofia's WACC % is 10.55%. Bee Smart Technologies AD Sofia's ROIC % is -26.60% (calculated using TTM income statement data). Bee Smart Technologies AD Sofia 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.

Bee Smart Technologies AD Sofia ROIC % Related Terms

Bee Smart Technologies AD Sofia ROIC % Historical Data

* Premium members only.

The historical data trend for Bee Smart Technologies AD Sofia'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.

Bee Smart Technologies AD Sofia ROIC % Chart

Bee Smart Technologies AD Sofia Annual Data
Trend Dec23 Dec24
ROIC %
-18.09 -30.17

Bee Smart Technologies AD Sofia Semi-Annual Data
Dec23 Jun24 Dec24 Jun25
ROIC % 0.00 -38.28 -23.30 -29.75

XBUL:BEE vs VRT, BE, HUBB: ROIC % Comparison

For the Electrical Equipment & Parts subindustry, Bee Smart Technologies AD Sofia'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.

Bee Smart Technologies AD Sofia ROIC % vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Bee Smart Technologies AD Sofia's ROIC % distribution charts can be found below:

* The bar in red indicates where Bee Smart Technologies AD Sofia's ROIC % falls into.


XBUL:BEE
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Bee Smart Technologies AD Sofia XBUL:BEE
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Bee Smart Technologies AD Sofia ROIC % Calculation

Bee Smart Technologies AD Sofia's annualized Return on Invested Capital (ROIC %) for the fiscal year that ended in Dec. 2024 is calculated as:

ROIC % (A: Dec. 2024 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2023 ) + Invested Capital (A: Dec. 2024 ))/ count )
=-0.164 * ( 1 - 0% )/( (0.512 + 0.575)/ 2 )
=-0.164/0.5435
=-30.17 %

where

Invested Capital(A: Dec. 2023 )
=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))
=0.854 - 0.111 - ( 0.231 - max(0, 0.123 - 0.489+0.231))
=0.512

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))
=0.829 - 0.074 - ( 0.18 - max(0, 0.119 - 0.432+0.18))
=0.575

Bee Smart Technologies AD Sofia's annualized Return on Invested Capital (ROIC %) for the quarter that ended in Jun. 2025 is calculated as:

ROIC % (Q: Jun. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2024 ) + Invested Capital (Q: Jun. 2025 ))/ count )
=-0.17 * ( 1 - 0% )/( (0.575 + 0.568)/ 2 )
=-0.17/0.5715
=-29.75 %

where

Invested Capital(Q: 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))
=0.829 - 0.074 - ( 0.18 - max(0, 0.119 - 0.432+0.18))
=0.575

Invested Capital(Q: Jun. 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))
=0.683 - 0.058 - ( 0.057 - max(0, 0.078 - 0.257+0.057))
=0.568

Note: The Operating Income data used here is two times the semi-annual (Jun. 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 -29.75% mean?
Bee Smart Technologies AD Sofia (XBUL:BEE) has a ROIC % of -29.75% as of Jun. 2025. Return on invested capital is the ratio of current-period net income to average two-period invested capital. View historical data on Bee Smart Technologies AD Sofia and its competitors.
Is Bee Smart Technologies AD Sofia's ROIC % too high?
Bee Smart Technologies AD Sofia's current ROIC % is -29.75%. Overall, Bee Smart Technologies AD Sofia has a GF Score™ of 10/100, reflecting its overall financial health beyond just this single metric.
How does Bee Smart Technologies AD Sofia's ROIC % compare to VRT and BE?
Bee Smart Technologies AD Sofia's ROIC % of -29.75% can be compared against companies in the Industrial Products industry. The industry median ROIC % is 5.18. 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 Industrial Products company?
The median ROIC % among Industrial Products companies is 5.18, based on 3,031 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 Bee Smart Technologies AD Sofia and its competitors. For the Industrial Products industry, the median ROIC % is 5.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bee Smart Technologies AD Sofia's current ROIC % is -29.75%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bee Smart Technologies AD Sofia stock overvalued right now?
Bee Smart Technologies AD Sofia (XBUL:BEE) has a current ROIC % of -29.75%. The current ROIC % is -29.75%. Bee Smart Technologies AD Sofia's overall GF Score™ is 10/100 with 1 warning sign 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 Bee Smart Technologies AD Sofia (XBUL:BEE), the current ROIC % is -29.75% as of Jun. 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.

Bee Smart Technologies AD Sofia Business Description

Address Gen. Ivan Chernaev Street No. 2, Apartment 6, Banishora Residential Complex, Sofia, BGR, 1233
Bee Smart Technologies AD Sofia is engaged in Production of devices and apparatuses for measuring, testing and navigation, management and maintenance of computer means and systems, consulting activity on information technologies.
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