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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.
GBA Holdings's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -22.53%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for GBA Holdings's 3-Year ROIIC % or its related term are showing as below:
HKSE:00261's 3-Year ROIIC % is ranked worse than 83.46% of 514
companies
in the Conglomerates industry
Industry Median: 1.595
vs HKSE:00261: -22.53
GBA Holdings (HKSE:00261) 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.
GBA Holdings 3-Year ROIIC % Related Terms
GBA Holdings 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for GBA Holdings'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.
For the Conglomerates subindustry, GBA 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.
GBA Holdings 3-Year ROIIC % vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, GBA Holdings's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where GBA Holdings's 3-Year ROIIC % falls into.
GBA Holdings'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**
=
( -65.425 (Dec. 2025) - -113.453 (Dec. 2022) )
/
( 442.417 (Dec. 2025) - 655.552 (Dec. 2022) )
=
48.028
/
-213.135
=
-22.53%***
* 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.
GBA Holdings (HKSE:00261) has a 3-Year ROIIC % of -22.53 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 GBA Holdings and its competitors. According to the industry distribution chart, GBA Holdings ranks #429 out of 514 companies in the Conglomerates industry, placing it in the top 83.5%.
Is GBA Holdings' 3-Year ROIIC % too high?
GBA Holdings' current 3-Year ROIIC % is -22.53. Based on the distribution chart, GBA Holdings ranks #429 out of 514 companies in the Conglomerates industry, which is in the bottom quartile relative to peers. Overall, GBA Holdings has a GF Score™ of 27/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does GBA Holdings' 3-Year ROIIC % compare to MMM and HON?
According to the Conglomerates industry distribution chart, GBA Holdings ranks #429 out of 514 companies for 3-Year ROIIC %. This places GBA Holdings in the lower half of its industry. The industry median 3-Year ROIIC % is 1.60. 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 Conglomerates company?
The median 3-Year ROIIC % among Conglomerates companies is 1.60, based on 514 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 GBA Holdings and its competitors. For the Conglomerates industry, the median 3-Year ROIIC % is 1.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. GBA Holdings's current 3-Year ROIIC % is -22.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is GBA Holdings stock overvalued right now?
Based on GuruFocus' analysis, GBA Holdings (HKSE:00261) is currently considered Possible Value Trap. The stock's GF Value™ is HK$0.66, compared to a current price of HK$0.25 — trading 62.1% below its estimated fair value. The current 3-Year ROIIC % is -22.53. GBA Holdings' overall GF Score™ is 27/100 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 GBA Holdings (HKSE:00261), the current 3-Year ROIIC % is -22.53 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 GBA Holdings (HKSE:00261) Overvalued in 2026?
Based on GuruFocus' analysis, GBA Holdings stock appears to be undervalued.
The current stock price of HK$0.25 is trading 62.1% below its estimated GF Value™ of HK$0.66.
GuruFocus considers GBA Holdings to be Possible Value Trap.
Key valuation signals for HKSE:00261:
3-Year ROIIC %: -22.53
GF Value™: HK$0.66 vs. price of HK$0.25 (62.1% below fair value)
No single metric tells the full story. See the HKSE:00261 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
GBA Holdings Ltd is an investment holding company. The Group is principally engaged in Property Business in the PRC, the Finance Business, the Automobile Business, the Catering Business and the Corporate Consulting Services Business in Hong Kong. The company generates majority of revenue from Property business segment which representing the development and sale of properties. The Group's operations are mainly located in Mainland China and Hong Kong.
27GF Score
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