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Aqua PCLBKK:AQUA-R 3-Year ROIIC % is 248.18 as of Dec. 2025, which is 7680% above its 10-year median of 3.19. The stock has 5 warning signs investors should review. Among 338 Restaurants companies, Aqua PCL ranks better than 96.45% 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.
Aqua PCL's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 248.18%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for Aqua PCL's 3-Year ROIIC % or its related term are showing as below:
BKK:AQUA-R's 3-Year ROIIC % is ranked better than 96.45% of 338
companies
in the Restaurants industry
Industry Median: 2.645
vs BKK:AQUA-R: 248.18
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.
Aqua PCL 3-Year ROIIC % Related Terms
Aqua PCL 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for Aqua PCL'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.
BKK:AQUA-R vs MCD, SBUX, CMG: 3-Year ROIIC % Comparison
For the Restaurants subindustry, Aqua PCL'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.
Aqua PCL 3-Year ROIIC % vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Aqua PCL's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Aqua PCL's 3-Year ROIIC % falls into.
Aqua PCL'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**
=
( 44.483 (Dec. 2025) - 182.4847206 (Dec. 2022) )
/
( 8214.86 (Dec. 2025) - 8270.465 (Dec. 2022) )
=
-138.0017206
/
-55.605
=
248.18%***
* 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.
Aqua PCL (BKK:AQUA-R) has a 3-Year ROIIC % of 248.18 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 Aqua PCL and its competitors. This is 7680% above median its historical median of 3.19. According to the industry distribution chart, Aqua PCL ranks #12 out of 338 companies in the Restaurants industry, placing it in the top 3.6%.
Is Aqua PCL's 3-Year ROIIC % too high?
Aqua PCL's current 3-Year ROIIC % of 248.18 is 7680% above median its 10-year median of 3.19. The Restaurants industry median 3-Year ROIIC % is 2.65. Aqua PCL's value of 248.18 is 9283% above this industry median. Based on the distribution chart, Aqua PCL ranks #12 out of 338 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers.
How does Aqua PCL's 3-Year ROIIC % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Aqua PCL ranks #12 out of 338 companies for 3-Year ROIIC %. This places Aqua PCL in the top 4% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 2.65. Aqua PCL's value of 248.18 is 9283% above this benchmark. While the company's 10-year median is 3.19 vs. the industry median of 2.65, Aqua PCL 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 Restaurants company?
The median 3-Year ROIIC % among Restaurants companies is 2.65, based on 338 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. Aqua PCL's current 3-Year ROIIC % of 248.18 is 9283% 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 Aqua PCL and its competitors. For the Restaurants industry, the median 3-Year ROIIC % is 2.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Aqua PCL's current 3-Year ROIIC % is 248.18, which is 7680% above median its own 10-year median of 3.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aqua PCL stock overvalued right now?
Based on GuruFocus' analysis, Aqua PCL (BKK:AQUA-R) is currently considered Possible Value Trap. The stock's GF Value™ is ฿0.67, compared to a current price of ฿0.09 — trading 86.4% below its estimated fair value. The current 3-Year ROIIC % is 248.18, which is 7680% above median its 10-year median of 3.19 and 9283% above the Restaurants industry median of 2.65. 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 Aqua PCL (BKK:AQUA-R), the current 3-Year ROIIC % is 248.18 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.
Aqua Corp PCL is principally engaged in investment in other companies. The operating segments of the company are Investment in other companies, Property for rent and Services, Restaurant business, and Health rehabilitation facility. The majority of the revenue is derived from the Restaurant business segment.
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