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Leunda HoldingsLESAF 39 3-Year ROIIC % is 0.18 as of Feb. 2026, which is 100% below its 10-year median of 46.57. GuruFocus rates LESAF with a GF Score™ of 39/100 and a GF Value™ of $0.03. The stock has 2 warning signs investors should review. Among 1,007 Manufacturing - Apparel & Accessories companies, Leunda Holdings ranks worse than 53.82% 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.
Leunda Holdings's 3-Year ROIIC % for the quarter that ended in Feb. 2026 was 0.18%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for Leunda Holdings's 3-Year ROIIC % or its related term are showing as below:
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.
Leunda Holdings 3-Year ROIIC % Related Terms
Leunda Holdings 3-Year ROIIC % Historical Data
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The historical data trend for Leunda 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.
LESAF vs NKE, DECK, ONON: 3-Year ROIIC % Comparison
For the Footwear & Accessories subindustry, Leunda 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.
Leunda Holdings 3-Year ROIIC % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Leunda Holdings's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Leunda Holdings's 3-Year ROIIC % falls into.
Leunda Holdings's 3-Year ROIIC % for the quarter that ended in Feb. 2026 is calculated as:
3-Year ROIIC %
=
3-Year Incremental Net Operating Profit After Taxes (NOPAT)**
/
3-Year Incremental Invested Capital**
=
( -7.472 (Feb. 2026) - -7.3871055 (Feb. 2023) )
/
( 21.202 (Feb. 2026) - 52.799 (Feb. 2023) )
=
-0.084894500000001
/
-31.597
=
0.27%***
* 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.
Leunda Holdings (LESAF) has a 3-Year ROIIC % of 0.18 as of Feb. 2026. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Leunda Holdings and its competitors. This is 100% below median its historical median of 46.57. According to the industry distribution chart, Leunda Holdings ranks #542 out of 1007 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 53.8%.
Is Leunda Holdings' 3-Year ROIIC % too high?
Leunda Holdings' current 3-Year ROIIC % of 0.18 is 100% below median its 10-year median of 46.57. The Manufacturing - Apparel & Accessories industry median 3-Year ROIIC % is 1.72. Leunda Holdings' value of 0.18 is 89.5% below this industry median. Based on the distribution chart, Leunda Holdings ranks #542 out of 1007 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, Leunda Holdings has a GF Score™ of 39/100, reflecting its overall financial health beyond just this single metric.
How does Leunda Holdings' 3-Year ROIIC % compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Leunda Holdings ranks #542 out of 1007 companies for 3-Year ROIIC %. This places Leunda Holdings in the lower half of its industry. The industry median 3-Year ROIIC % is 1.72. Leunda Holdings' value of 0.18 is 89.5% below this benchmark. While the company's 10-year median is 46.57 vs. the industry median of 1.72, Leunda Holdings has consistently been below the industry average. 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 1.72, based on 1,007 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. Leunda Holdings's current 3-Year ROIIC % of 0.18 is 89.5% below 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 Leunda Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median 3-Year ROIIC % is 1.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leunda Holdings's current 3-Year ROIIC % is 0.18, which is 100% below median its own 10-year median of 46.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leunda Holdings stock overvalued right now?
Leunda Holdings (LESAF) has a current 3-Year ROIIC % of 0.18. The stock's GF Value™ is $0.03, compared to a current price of $0.07 — trading 136.7% above its estimated fair value. The current 3-Year ROIIC % is 0.18, which is 100% below median its 10-year median of 46.57 and 89.5% below the Manufacturing - Apparel & Accessories industry median of 1.72. Leunda Holdings' overall GF Score™ is 39/100 with 2 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 Leunda Holdings (LESAF), the current 3-Year ROIIC % is 0.18 as of Feb. 2026. 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 Leunda Holdings (LESAF) Overvalued in 2026?
Based on GuruFocus' analysis, Leunda Holdings stock appears to be overvalued.
The current stock price of $0.07 is trading 136.7% above its estimated GF Value™ of $0.03.
Key valuation signals for LESAF:
3-Year ROIIC %: 0.18 (100% below median its 10-year median of 46.57)
GF Value™: $0.03 vs. price of $0.07 (136.7% above fair value)
Industry Position: 89.5% below the Manufacturing - Apparel & Accessories median (#542 of 1007)
No single metric tells the full story. See the LESAF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Le Saunda Holdings Ltd is an investment holding company. Along with its subsidiaries, it is engaged in the trading and sales of ladies' and men's footwear, handbags, and fashion accessories. The proprietary brands of the firm include Le Saunda, Le Saunda Men, Linea Rosa, and CNE. The group's reportable segments are Mainland China, which derives all of its revenue, and Others.
39GF Score
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