FSRCY (First Resources) 3-Year ROIIC % : 3.16% (As of Dec. 2025)


FSRCY First Resources Ltd FSRCY
80 GF Score
Price $238.46
GF Value $190.02
Valuation Modestly Overvalued
! 3 Warning Signs
View Full Analysis

What is First Resources 3-Year ROIIC %?

First Resources FSRCY 80 3-Year ROIIC % is 3.16 as of Dec. 2025. GuruFocus rates FSRCY with a GF Score™ of 80/100 and a GF Value™ of $190.02 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 1,831 Consumer Packaged Goods companies, First Resources ranks better than 50.46% 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. First Resources's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 3.16%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

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

FSRCY's 3-Year ROIIC % is ranked better than
50.46% of 1831 companies
in the Consumer Packaged Goods industry
Industry Median: 2.86 vs FSRCY: 3.16

First Resources  (OTCPK:FSRCY) 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.


First Resources 3-Year ROIIC % Related Terms


First Resources 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for First Resources'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.

First Resources 3-Year ROIIC % Chart

First Resources Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -116.22 -66.44 -65.17 27.04 3.16

First Resources Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only -65.17 0.00 27.04 0.00 3.16

FSRCY vs KHC, GIS: 3-Year ROIIC % Comparison

For the Packaged Foods subindustry, First Resources'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.


First Resources 3-Year ROIIC % vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, First Resources's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where First Resources's 3-Year ROIIC % falls into.


FSRCY
80GF Score
First Resources Ltd FSRCY
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

First Resources 3-Year ROIIC % Calculation

First Resources'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**
=( 381.9957983 (Dec. 2025) - 331.4640024 (Dec. 2022) )/( 2525.396 (Dec. 2025) - 1359.212 (Dec. 2022) )
=50.5317959/1166.184
=4.33%***

* 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 3.16 mean?
First Resources (FSRCY) has a 3-Year ROIIC % of 3.16 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 First Resources and its competitors. According to the industry distribution chart, First Resources ranks #907 out of 1831 companies in the Consumer Packaged Goods industry, placing it in the top 49.5%.
Is First Resources' 3-Year ROIIC % too high?
First Resources' current 3-Year ROIIC % is 3.16. The Consumer Packaged Goods industry median 3-Year ROIIC % is 2.86. First Resources' value of 3.16 is 10.5% above this industry median. Based on the distribution chart, First Resources ranks #907 out of 1831 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, First Resources has a GF Score™ of 80/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does First Resources' 3-Year ROIIC % compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, First Resources ranks #907 out of 1831 companies for 3-Year ROIIC %. This puts First Resources in the upper half of its industry. The industry median 3-Year ROIIC % is 2.86. First Resources' value of 3.16 is 10.5% 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 Consumer Packaged Goods company?
The median 3-Year ROIIC % among Consumer Packaged Goods companies is 2.86, based on 1,831 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. First Resources's current 3-Year ROIIC % of 3.16 is 10.5% 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 First Resources and its competitors. For the Consumer Packaged Goods industry, the median 3-Year ROIIC % is 2.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Resources's current 3-Year ROIIC % is 3.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Resources stock overvalued right now?
Based on GuruFocus' analysis, First Resources (FSRCY) is currently considered Modestly Overvalued. The stock's GF Value™ is $190.02, compared to a current price of $238.46 — trading 25.5% above its estimated fair value. The current 3-Year ROIIC % is 3.16 and 10.5% above the Consumer Packaged Goods industry median of 2.86. First Resources' overall GF Score™ is 80/100 with 3 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 First Resources (FSRCY), the current 3-Year ROIIC % is 3.16 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 First Resources (FSRCY) Overvalued in 2026?

Based on GuruFocus' analysis, First Resources stock appears to be overvalued. The current stock price of $238.46 is trading 25.5% above its estimated GF Value™ of $190.02. GuruFocus considers First Resources to be Modestly Overvalued.

Key valuation signals for FSRCY:

  • 3-Year ROIIC %: 3.16
  • GF Value™: $190.02 vs. price of $238.46 (25.5% above fair value)
  • GF Score™: 80/100 with 3 warning signs
  • Industry Position: 10.5% above the Consumer Packaged Goods median (#907 of 1831)

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


First Resources Business Description

Other Exchanges EB5:Singapore5F1:Germany
Address 7 Temasek Boulevard, No. 24-01, Suntec Tower One, Singapore, SGP, 038987
First Resources Ltd manages hectares of oil palm plantations located in Indonesia and mills fresh fruit bunches into crude palm oil and palm kernel. In addition, the group also processes crude palm oil and palm kernel into higher-value palm-based products such as refined, bleached, and deodorized olein and biodiesel. The operating segment of the company is Plantations, Palm Oil Mills & Refinery and Processing. The plantations and palm oil mills segment is principally involved in the cultivation and maintenance of oil palm plantations and the operation of palm oil mills. Refinery and processing segment markets and sells processed palm-based products produced from the refinery, fractionation and biodiesel plants, and other downstream processing facilities.
80GF Score

Get the complete analysis for FSRCY

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

$238.46
Price
$190.02
GF Value