C100 AB (publ) (XSAT:C100) ROIC %: -4.09% (As of Mar. 2026)


What is C100 AB (publ) ROIC %?

C100 AB (publ) XSAT:C100 -24.05% ROIC % is -4.09% as of Mar. 2026. 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 %. C100 AB (publ)'s annualized return on invested capital (ROIC %) for the quarter that ended in Mar. 2026 was -4.09%.

As of today (2026-07-05), C100 AB (publ)'s WACC % is -5.60%. C100 AB (publ)'s ROIC % is -18.61% (calculated using TTM income statement data). C100 AB (publ) earns returns that do not match up to its cost of capital. It will destroy value as it grows.


C100 AB (publ)  (XSAT:C100) 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, C100 AB (publ)'s WACC % is -5.60%. C100 AB (publ)'s ROIC % is -18.61% (calculated using TTM income statement data). C100 AB (publ) 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.


C100 AB (publ) ROIC % Related Terms


C100 AB (publ) ROIC % Historical Data

* Premium members only.

The historical data trend for C100 AB (publ)'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.

C100 AB (publ) ROIC % Chart

C100 AB (publ) Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROIC %
Get a 7-Day Free Trial -106.26 -107.18 -156.07 -72.93 -18.46

C100 AB (publ) 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 167.74 -16.25 -18.43 -28.89 -4.09

XSAT:C100 vs IBM, ACN, FISV: ROIC % Comparison

For the Information Technology Services subindustry, C100 AB (publ)'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.


C100 AB (publ) ROIC % vs Software Industry

For the Software industry and Technology sector, C100 AB (publ)'s ROIC % distribution charts can be found below:

* The bar in red indicates where C100 AB (publ)'s ROIC % falls into.



C100 AB (publ) ROIC % Calculation

C100 AB (publ)'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 )
=-3.889 * ( 1 - 18.11% )/( (6.995 + 27.515)/ 2 )
=-3.1847021/17.255
=-18.46 %

where

C100 AB (publ)'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 )
=-1.12 * ( 1 - 0% )/( (27.515 + 27.241)/ 2 )
=-1.12/27.378
=-4.09 %

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 -4.09% mean?
C100 AB (publ) (XSAT:C100) has a ROIC % of -4.09% 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 C100 AB (publ) and its competitors.
Is C100 AB (publ)'s ROIC % too high?
C100 AB (publ)'s current ROIC % is -4.09%.
How does C100 AB (publ)'s ROIC % compare to IBM and ACN?
C100 AB (publ)'s ROIC % of -4.09% can be compared against companies in the Software industry. The industry median ROIC % is 3.05. 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 Software company?
The median ROIC % among Software companies is 3.05, based on 2,828 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 C100 AB (publ) and its competitors. For the Software industry, the median ROIC % is 3.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C100 AB (publ)'s current ROIC % is -4.09%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C100 AB (publ) stock overvalued right now?
C100 AB (publ) (XSAT:C100) has a current ROIC % of -4.09%. The current ROIC % is -4.09%. 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 C100 AB (publ) (XSAT:C100), the current ROIC % is -4.09% 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.

C100 AB (publ) Business Description

Address Artillerigatan 26, Stockholm, SWE, 114 51
Vultus AB is an IT company. The company specializes in the development of digital platforms. The digital solutions consist, for example, of a fertilizer guide for farmers. Based on satellite and weather data, field-specific maps are created for spreading fertilizer, unique to the different needs of each field. Its products comprise of Nitrogen Prescriptions, Crop Specific Plant Health, Water Stress, and Soil Moisture.