CPL Group PCLBKK:CPL 49 3-Year ROIIC % is 14.19 as of Dec. 2025. GuruFocus rates BKK:CPL with a GF Score™ of 49/100 and a GF Value™ of ฿1.15 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 1,012 Manufacturing - Apparel & Accessories companies, CPL Group PCL ranks better than 70.85% 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.
CPL Group PCL's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 14.19%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for CPL Group PCL's 3-Year ROIIC % or its related term are showing as below:
BKK:CPL's 3-Year ROIIC % is ranked better than 70.85% of 1012
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.375
vs BKK:CPL: 14.19
CPL Group PCL (BKK:CPL) 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.
CPL Group PCL 3-Year ROIIC % Related Terms
CPL Group PCL 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for CPL Group 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:CPL vs NKE, DECK, ONON: 3-Year ROIIC % Comparison
For the Footwear & Accessories subindustry, CPL Group 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.
CPL Group PCL 3-Year ROIIC % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, CPL Group PCL's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where CPL Group PCL's 3-Year ROIIC % falls into.
CPL Group 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**
=
( -39.658 (Dec. 2025) - 35.1140542 (Dec. 2022) )
/
( 1541.056 (Dec. 2025) - 2068.096 (Dec. 2022) )
=
-74.7720542
/
-527.04
=
14.19%***
* 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.
CPL Group PCL (BKK:CPL) has a 3-Year ROIIC % of 14.19 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 CPL Group PCL and its competitors. According to the industry distribution chart, CPL Group PCL ranks #295 out of 1012 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 29.2%.
Is CPL Group PCL's 3-Year ROIIC % too high?
CPL Group PCL's current 3-Year ROIIC % is 14.19. The Manufacturing - Apparel & Accessories industry median 3-Year ROIIC % is 1.38. CPL Group PCL's value of 14.19 is 932% above this industry median. Based on the distribution chart, CPL Group PCL ranks #295 out of 1012 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, CPL Group PCL has a GF Score™ of 49/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does CPL Group PCL's 3-Year ROIIC % compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, CPL Group PCL ranks #295 out of 1012 companies for 3-Year ROIIC %. This puts CPL Group PCL in the upper half of its industry. The industry median 3-Year ROIIC % is 1.38. CPL Group PCL's value of 14.19 is 932% above this benchmark. 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 Manufacturing - Apparel & Accessories company?
The median 3-Year ROIIC % among Manufacturing - Apparel & Accessories companies is 1.38, based on 1,012 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. CPL Group PCL's current 3-Year ROIIC % of 14.19 is 932% 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 CPL Group PCL and its competitors. For the Manufacturing - Apparel & Accessories industry, the median 3-Year ROIIC % is 1.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CPL Group PCL's current 3-Year ROIIC % is 14.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CPL Group PCL stock overvalued right now?
Based on GuruFocus' analysis, CPL Group PCL (BKK:CPL) is currently considered Possible Value Trap. The stock's GF Value™ is ฿1.15, compared to a current price of ฿0.70 — trading 39.1% below its estimated fair value. The current 3-Year ROIIC % is 14.19 and 932% above the Manufacturing - Apparel & Accessories industry median of 1.38. CPL Group PCL's overall GF Score™ is 49/100 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 CPL Group PCL (BKK:CPL), the current 3-Year ROIIC % is 14.19 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 CPL Group PCL (BKK:CPL) Overvalued in 2026?
Based on GuruFocus' analysis, CPL Group PCL stock appears to be undervalued.
The current stock price of ฿0.70 is trading 39.1% below its estimated GF Value™ of ฿1.15.
GuruFocus considers CPL Group PCL to be Possible Value Trap.
Key valuation signals for BKK:CPL:
3-Year ROIIC %: 14.19
GF Value™: ฿1.15 vs. price of ฿0.70 (39.1% below fair value)
Industry Position: 932% above the Manufacturing - Apparel & Accessories median (#295 of 1012)
No single metric tells the full story. See the BKK:CPL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CPL Group PCL engages in the businesses of manufacturing and distribution of leather products, rendering of tanning service and manufacturing and distribution of personal protective equipment. Its product ranges from aniline leather, pigmented leather, oiled leather, waterproof leather, thru to split suede and finished splits. The company's segments include Tannery industry segment which has revenue from sales of finished leather products and rendering service of tanning and the Personal protective equipment segment, which has revenue from sales of personal protective equipment products. It derives revenue from Finished leather segment.
49GF Score
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