Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Pou Sheng International (Holdings)'s 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -5.49%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
FRA:P5C's 3-Year ROIIC % is ranked worse than 63.45% of 1015
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.52
vs FRA:P5C: -5.49
Pou Sheng International (Holdings) (FRA:P5C) 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.
Pou Sheng International (Holdings) 3-Year ROIIC % Related Terms
Pou Sheng International (Holdings) 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.
Pou Sheng International (Holdings) 3-Year ROIIC % Chart
FRA:P5C vs NKE, DECK, ONON: 3-Year ROIIC % Comparison
For the Footwear & Accessories subindustry, Pou Sheng International (Holdings)'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.
Pou Sheng International (Holdings) 3-Year ROIIC % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Pou Sheng International (Holdings)'s 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Pou Sheng International (Holdings)'s 3-Year ROIIC % falls into.
* 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.
Pou Sheng International (Holdings) (FRA:P5C) has a 3-Year ROIIC % of -5.49 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 Pou Sheng International (Holdings) and its competitors. According to the industry distribution chart, Pou Sheng International (Holdings) ranks #644 out of 1015 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 63.4%.
Is Pou Sheng International (Holdings)'s 3-Year ROIIC % too high?
Pou Sheng International (Holdings)'s current 3-Year ROIIC % is -5.49. Based on the distribution chart, Pou Sheng International (Holdings) ranks #644 out of 1015 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, Pou Sheng International (Holdings) has a GF Score™ of 50/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Pou Sheng International (Holdings)'s 3-Year ROIIC % compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Pou Sheng International (Holdings) ranks #644 out of 1015 companies for 3-Year ROIIC %. This places Pou Sheng International (Holdings) in the lower half of its industry. The industry median 3-Year ROIIC % is 1.52. 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 1.52, based on 1,015 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. 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 Pou Sheng International (Holdings) and its competitors. For the Manufacturing - Apparel & Accessories industry, the median 3-Year ROIIC % is 1.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pou Sheng International (Holdings)'s current 3-Year ROIIC % is -5.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pou Sheng International (Holdings) stock overvalued right now?
Based on GuruFocus' analysis, Pou Sheng International (Holdings) (FRA:P5C) is currently considered Possible Value Trap. The stock's GF Value™ is €0.06, compared to a current price of €0.03 — trading 43.3% below its estimated fair value. The current 3-Year ROIIC % is -5.49. Pou Sheng International (Holdings)'s overall GF Score™ is 50/100 with 6 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 Pou Sheng International (Holdings) (FRA:P5C), the current 3-Year ROIIC % is -5.49 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 Pou Sheng International (Holdings) (FRA:P5C) Overvalued in 2026?
Based on GuruFocus' analysis, Pou Sheng International (Holdings) stock appears to be undervalued.
The current stock price of €0.03 is trading 43.3% below its estimated GF Value™ of €0.06.
GuruFocus considers Pou Sheng International (Holdings) to be Possible Value Trap.
Key valuation signals for FRA:P5C:
3-Year ROIIC %: -5.49
GF Value™: €0.06 vs. price of €0.03 (43.3% below fair value)
No single metric tells the full story. See the FRA:P5C stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pou Sheng International (Holdings) Business Description
Pou Sheng International (Holdings) Ltd is an investment holding company. The principal activities of the group are the distribution and retailing of sportswear and footwear products, the provision of sports services, and the provision of large-scale commercial spaces to retailers and distributors for commissions from concessionaire sales. Its operations are mainly located in the PRC. The company derives maximum revenue from sales of sportswear and footwear products.
50GF Score
Get the complete analysis for FRA:P5C
3-Year ROIIC % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:P5C has been successfully added to your 
