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.
ATM Grupa's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -6.45%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for ATM Grupa's 3-Year ROIIC % or its related term are showing as below:
LTS:0LRF's 3-Year ROIIC % is ranked worse than 60.84% of 950
companies
in the Media - Diversified industry
Industry Median: 1.33
vs LTS:0LRF: -6.45
ATM Grupa (LTS:0LRF) 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.
ATM Grupa 3-Year ROIIC % Related Terms
ATM Grupa 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for ATM Grupa'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.
LTS:0LRF vs NFLX, DIS, WBD: 3-Year ROIIC % Comparison
For the Entertainment subindustry, ATM Grupa'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.
ATM Grupa 3-Year ROIIC % vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, ATM Grupa's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where ATM Grupa's 3-Year ROIIC % falls into.
ATM Grupa'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**
=
( 33.373329 (Dec. 2025) - 35.302554 (Dec. 2022) )
/
( 344.958 (Dec. 2025) - 315.059 (Dec. 2022) )
=
-1.929225
/
29.899
=
-6.45%***
* 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.
ATM Grupa (LTS:0LRF) has a 3-Year ROIIC % of -6.45 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 ATM Grupa and its competitors. According to the industry distribution chart, ATM Grupa ranks #578 out of 950 companies in the Media - Diversified industry, placing it in the top 60.8%.
Is ATM Grupa's 3-Year ROIIC % too high?
ATM Grupa's current 3-Year ROIIC % is -6.45. Based on the distribution chart, ATM Grupa ranks #578 out of 950 companies in the Media - Diversified industry, which is below the industry midpoint. Overall, ATM Grupa has a GF Score™ of 82/100, reflecting its overall financial health beyond just this single metric.
How does ATM Grupa's 3-Year ROIIC % compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, ATM Grupa ranks #578 out of 950 companies for 3-Year ROIIC %. This places ATM Grupa in the lower half of its industry. The industry median 3-Year ROIIC % is 1.33. 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 Media - Diversified company?
The median 3-Year ROIIC % among Media - Diversified companies is 1.33, based on 950 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 ATM Grupa and its competitors. For the Media - Diversified industry, the median 3-Year ROIIC % is 1.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ATM Grupa's current 3-Year ROIIC % is -6.45. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ATM Grupa stock overvalued right now?
ATM Grupa (LTS:0LRF) has a current 3-Year ROIIC % of -6.45. The stock's GF Value™ is zł3.78, compared to a current price of zł2.90 — trading 23.3% below its estimated fair value. The current 3-Year ROIIC % is -6.45. ATM Grupa's overall GF Score™ is 82/100 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 ATM Grupa (LTS:0LRF), the current 3-Year ROIIC % is -6.45 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 ATM Grupa (LTS:0LRF) Overvalued in 2026?
Based on GuruFocus' analysis, ATM Grupa stock appears to be undervalued.
The current stock price of zł2.90 is trading 23.3% below its estimated GF Value™ of zł3.78.
Key valuation signals for LTS:0LRF:
3-Year ROIIC %: -6.45
GF Value™: zł3.78 vs. price of zł2.90 (23.3% below fair value)
No single metric tells the full story. See the LTS:0LRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ATM Grupa SA is a Poland based company focused on the business of television and film production. Its production covers television series, game shows, and other television content. The company's shows are aired by Polish broadcasters including TVP1, TVP2, TVN, Polsat, TV4, as well as premium and themed channels such as HBO and FOX, Canal+ Discovery, TLC and History.
82GF Score
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