Oil RefineriesOILRF +9.15%44 3-Year ROIIC % is 6,552.46 as of Dec. 2025, which is 3564% above its 10-year median of 178.82. GuruFocus rates OILRF with a GF Score™ of 44/100 and a GF Value™ of $0.29 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 925 Oil & Gas companies, Oil Refineries ranks better than 99.46% 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.
Oil Refineries's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 6,552.46%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for Oil Refineries's 3-Year ROIIC % or its related term are showing as below:
OILRF's 3-Year ROIIC % is ranked better than 99.46% of 925
companies
in the Oil & Gas industry
Industry Median: 0.01
vs OILRF: 6552.46
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.
Oil Refineries 3-Year ROIIC % Related Terms
Oil Refineries 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for Oil Refineries'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 Oil & Gas Refining & Marketing subindustry, Oil Refineries'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.
Oil Refineries 3-Year ROIIC % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Oil Refineries's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Oil Refineries's 3-Year ROIIC % falls into.
Oil Refineries'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**
=
( -4.6998 (Dec. 2025) - 511.9653 (Dec. 2022) )
/
( 2915 (Dec. 2025) - 2922.885 (Dec. 2022) )
=
-516.6651
/
-7.8849999999998
=
6,552.51%***
* 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.
Oil Refineries (OILRF) has a 3-Year ROIIC % of 6,552.46 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 Oil Refineries and its competitors. This is 3564% above median its historical median of 178.82. According to the industry distribution chart, Oil Refineries ranks #5 out of 925 companies in the Oil & Gas industry, placing it in the top 0.5%.
Is Oil Refineries' 3-Year ROIIC % too high?
Oil Refineries' current 3-Year ROIIC % of 6,552.46 is 3564% above median its 10-year median of 178.82. The Oil & Gas industry median 3-Year ROIIC % is 0.01. Oil Refineries' value of 6,552.46 is 65524500% above this industry median. Based on the distribution chart, Oil Refineries ranks #5 out of 925 companies in the Oil & Gas industry, which is in the top quartile — a strong position relative to peers. Overall, Oil Refineries has a GF Score™ of 44/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Oil Refineries' 3-Year ROIIC % compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Oil Refineries ranks #5 out of 925 companies for 3-Year ROIIC %. This places Oil Refineries in the top 1% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 0.01. Oil Refineries' value of 6,552.46 is 65524500% above this benchmark. While the company's 10-year median is 178.82 vs. the industry median of 0.01, Oil Refineries has consistently been above 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 an Oil & Gas company?
The median 3-Year ROIIC % among Oil & Gas companies is 0.01, based on 925 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. Oil Refineries's current 3-Year ROIIC % of 6,552.46 is 65524500% 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 Oil Refineries and its competitors. For the Oil & Gas industry, the median 3-Year ROIIC % is 0.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Oil Refineries's current 3-Year ROIIC % is 6,552.46, which is 3564% above median its own 10-year median of 178.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oil Refineries stock overvalued right now?
Based on GuruFocus' analysis, Oil Refineries (OILRF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.29, compared to a current price of $0.52 — trading 79.3% above its estimated fair value. The current 3-Year ROIIC % is 6,552.46, which is 3564% above median its 10-year median of 178.82 and 65524500% above the Oil & Gas industry median of 0.01. Oil Refineries' overall GF Score™ is 44/100 with 4 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 Oil Refineries (OILRF), the current 3-Year ROIIC % is 6,552.46 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 Oil Refineries (OILRF) Overvalued in 2026?
Based on GuruFocus' analysis, Oil Refineries stock appears to be overvalued.
The current stock price of $0.52 is trading 79.3% above its estimated GF Value™ of $0.29.
GuruFocus considers Oil Refineries to be Significantly Overvalued.
Key valuation signals for OILRF:
3-Year ROIIC %: 6,552.46 (3564% above median its 10-year median of 178.82)
GF Value™: $0.29 vs. price of $0.52 (79.3% above fair value)
Industry Position: 65524500% above the Oil & Gas median (#5 of 925)
No single metric tells the full story. See the OILRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Oil Refineries Ltd (ORL), also known as Bazan Group, engages in the production of fuel products. It also manufactures raw materials for the petrochemical industry and materials for the plastic industry, including oils, wax, and accompanying products. The company also provides power and water (mainly electricity and steam) services to a number of industries located near the refinery in Israel. The variety of products refined by ORL is used in industrial operations, transportation, private consumption, agriculture, and infrastructures. ORL plays a key role in Israel's refinery complex, with a major portion of refined products going to local consumption. Although the majority of operations are consumed by refining, ORL is also active in polymer and aromatic production through subsidiaries.
44GF Score
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