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.
The Artisanal Spirits Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -138.27%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for The Artisanal Spirits Co's 3-Year ROIIC % or its related term are showing as below:
FRA:045's 3-Year ROIIC % is ranked worse than 94.97% of 199
companies
in the Beverages - Alcoholic industry
Industry Median: -0.05
vs FRA:045: -138.27
The Artisanal Spirits Co (FRA:045) 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.
The Artisanal Spirits Co 3-Year ROIIC % Related Terms
The Artisanal Spirits Co 3-Year ROIIC % Historical Data
* 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.
For the Beverages - Wineries & Distilleries subindustry, The Artisanal Spirits Co'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.
The Artisanal Spirits Co 3-Year ROIIC % vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, The Artisanal Spirits Co's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where The Artisanal Spirits Co's 3-Year ROIIC % falls into.
The Artisanal Spirits Co 3-Year ROIIC % Calculation
The Artisanal Spirits Co'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**
=
( -5.306 (Dec. 2025) - -1.4572958 (Dec. 2022) )
/
( 50.597 (Dec. 2025) - 48.083 (Dec. 2022) )
=
-3.8487042
/
2.514
=
-153.09%***
* 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.
The Artisanal Spirits Co (FRA:045) has a 3-Year ROIIC % of -138.27 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 The Artisanal Spirits Co and its competitors. According to the industry distribution chart, The Artisanal Spirits Co ranks #189 out of 199 companies in the Beverages - Alcoholic industry, placing it in the top 95%.
Is The Artisanal Spirits Co's 3-Year ROIIC % too high?
The Artisanal Spirits Co's current 3-Year ROIIC % is -138.27. Based on the distribution chart, The Artisanal Spirits Co ranks #189 out of 199 companies in the Beverages - Alcoholic industry, which is in the bottom quartile relative to peers. Overall, The Artisanal Spirits Co has a GF Score™ of 27/100, reflecting its overall financial health beyond just this single metric.
How does The Artisanal Spirits Co's 3-Year ROIIC % compare to BF.B?
According to the Beverages - Alcoholic industry distribution chart, The Artisanal Spirits Co ranks #189 out of 199 companies for 3-Year ROIIC %. This places The Artisanal Spirits Co in the lower half of its industry. 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 Beverages - Alcoholic company?
A good 3-Year ROIIC % depends on the Beverages - Alcoholic industry context. However, 3-Year ROIIC % 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 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 The Artisanal Spirits Co and its competitors. The Artisanal Spirits Co's current 3-Year ROIIC % is -138.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Artisanal Spirits Co stock overvalued right now?
The Artisanal Spirits Co (FRA:045) has a current 3-Year ROIIC % of -138.27. The stock's GF Value™ is €0.41, compared to a current price of €0.26 — trading 35.6% below its estimated fair value. The current 3-Year ROIIC % is -138.27. The Artisanal Spirits Co's overall GF Score™ is 27/100 with 7 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 The Artisanal Spirits Co (FRA:045), the current 3-Year ROIIC % is -138.27 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 The Artisanal Spirits Co (FRA:045) Overvalued in 2026?
Based on GuruFocus' analysis, The Artisanal Spirits Co stock appears to be undervalued.
The current stock price of €0.26 is trading 35.6% below its estimated GF Value™ of €0.41.
Key valuation signals for FRA:045:
3-Year ROIIC %: -138.27
GF Value™: €0.41 vs. price of €0.26 (35.6% below fair value)
No single metric tells the full story. See the FRA:045 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
The Artisanal Spirits Co PLC is a curator and provider of premium single-cask Scotch malt whisky and other spirits for sale online to a discerning global membership. It offers a range of other spirits such as single-cask Bourbon, Indian and Japanese whisky, as well as single-cask Armagnac, Cognac, gin, and rum. Its operations are predominantly based in the UK with the Group also generating revenue from Europe, Asia, America, and Others, of which maximum revenue is generated from Europe. Its brands include: The Scotch Malt Whisky Society, Single Cask Nation, Artisan Casks and J.G. Thomson.
27GF Score
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