Elton /R (ATH:ELTON) 3-Year ROIIC % : 331.18% (As of Dec. 2025) — 1093% Above Median

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ATH:ELTON Elton SA /R ATH:ELTON
71 GF Score
Price €1.76
GF Value €1.94
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Elton /R 3-Year ROIIC %?

Elton /R ATH:ELTON -3.04% 71 3-Year ROIIC % is 331.18 as of Dec. 2025, which is 1093% above its 10-year median of 27.75. GuruFocus rates ATH:ELTON with a GF Score™ of 71/100 and a GF Value™ of €1.94 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,523 Chemicals companies, Elton /R ranks better than 97.44% on this metric.

3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year. Elton /R's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 331.18%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for Elton /R's 3-Year ROIIC % or its related term are showing as below:

ATH:ELTON's 3-Year ROIIC % is ranked better than
97.44% of 1523 companies
in the Chemicals industry
Industry Median: 0.02 vs ATH:ELTON: 331.18

Elton /R  (ATH:ELTON) 3-Year ROIIC % Explanation

Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.

High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

Be Aware

It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.


Elton /R 3-Year ROIIC % Related Terms


Elton /R 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Elton /R's 3-Year ROIIC % 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.

Elton /R 3-Year ROIIC % Chart

Elton /R Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only 147.79 65.15 -9.65 -27.48 331.18

Elton /R Semi-Annual Data
Dec17 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
3-Year ROIIC % 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 -9.65 0.00 -27.48 0.00 331.18

ATH:ELTON vs DOW: 3-Year ROIIC % Comparison

For the Chemicals subindustry, Elton /R's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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.


Elton /R 3-Year ROIIC % vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Elton /R's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where Elton /R's 3-Year ROIIC % falls into.


ATH:ELTON
71GF Score
Elton SA /R ATH:ELTON
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Elton /R 3-Year ROIIC % Calculation

Elton /R's 3-Year ROIIC % for the quarter that ended in Dec. 2025 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 5.1438534 (Dec. 2025) - 14.4764694 (Dec. 2022) )/( 90.55 (Dec. 2025) - 93.368 (Dec. 2022) )
=-9.332616/-2.818
=331.18%***

* 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.

** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of 331.18 mean?
Elton /R (ATH:ELTON) has a 3-Year ROIIC % of 331.18 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Elton /R and its competitors. This is 1093% above median its historical median of 27.75. According to the industry distribution chart, Elton /R ranks #39 out of 1523 companies in the Chemicals industry, placing it in the top 2.6%.
Is Elton /R's 3-Year ROIIC % too high?
Elton /R's current 3-Year ROIIC % of 331.18 is 1093% above median its 10-year median of 27.75. The Chemicals industry median 3-Year ROIIC % is 0.02. Elton /R's value of 331.18 is 1655800% above this industry median. Based on the distribution chart, Elton /R ranks #39 out of 1523 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Elton /R has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Elton /R's 3-Year ROIIC % compare to DOW?
According to the Chemicals industry distribution chart, Elton /R ranks #39 out of 1523 companies for 3-Year ROIIC %. This places Elton /R in the top 3% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 0.02. Elton /R's value of 331.18 is 1655800% above this benchmark. While the company's 10-year median is 27.75 vs. the industry median of 0.02, Elton /R has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good 3-Year ROIIC % for a Chemicals company?
The median 3-Year ROIIC % among Chemicals companies is 0.02, based on 1,523 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year ROIIC % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year ROIIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Elton /R's current 3-Year ROIIC % of 331.18 is 1655800% above 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Elton /R and its competitors. For the Chemicals industry, the median 3-Year ROIIC % is 0.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Elton /R's current 3-Year ROIIC % is 331.18, which is 1093% above median its own 10-year median of 27.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elton /R stock overvalued right now?
Based on GuruFocus' analysis, Elton /R (ATH:ELTON) is currently considered Modestly Undervalued. The stock's GF Value™ is €1.94, compared to a current price of €1.76 — trading 9.5% below its estimated fair value. The current 3-Year ROIIC % is 331.18, which is 1093% above median its 10-year median of 27.75 and 1655800% above the Chemicals industry median of 0.02. Elton /R's overall GF Score™ is 71/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For Elton /R (ATH:ELTON), the current 3-Year ROIIC % is 331.18 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 Elton /R (ATH:ELTON) Overvalued in 2026?

Based on GuruFocus' analysis, Elton /R stock appears to be undervalued. The current stock price of €1.76 is trading 9.5% below its estimated GF Value™ of €1.94. GuruFocus considers Elton /R to be Modestly Undervalued.

Key valuation signals for ATH:ELTON:

  • 3-Year ROIIC %: 331.18 (1093% above median its 10-year median of 27.75)
  • GF Value™: €1.94 vs. price of €1.76 (9.5% below fair value)
  • GF Score™: 71/100 with 4 warning signs
  • Industry Position: 1655800% above the Chemicals median (#39 of 1523)

No single metric tells the full story. See the ATH:ELTON stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Elton /R Business Description

Other Exchanges Y1O:Germany
Address Draseza Place, Industrial Park, Avlonas, Attica, GRC, 19011
Elton SA /R is engaged in chemical ingredients distribution market & provides industrial solutions. The company covers Agrochemicals Animal Nutrition and Health, Food and Beverage, Cosmetics Pharma Household, Paints, Coatings, Construction materials, Textiles Chemical reagents and Lab equipment, Water treatment, Metal treatment, Paper treatment Candles, Lubricants, Plastics Raw materials for tires and Refrigerants. It also covers a range of industrial activities, to expand its network coverage and portfolio offering, but also to provide full up-to-date technical support and scientific information, elaborating its customers to create best products and results.
71GF Score

Get the complete analysis for ATH:ELTON

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

€1.76
Price
€1.94
GF Value