Kura Sushi Asia Co (ROCO:2754) 3-Year ROIIC % : -8.02% (As of Dec. 2025)

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ROCO:2754 Kura Sushi Asia Co Ltd ROCO:2754
87 GF Score
Price NT$69.40
GF Value NT$99.07
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Kura Sushi Asia Co 3-Year ROIIC %?

Kura Sushi Asia Co ROCO:2754 +0.43% 87 3-Year ROIIC % is -8.02 as of Dec. 2025. GuruFocus rates ROCO:2754 with a GF Score™ of 87/100 and a GF Value™ of NT$99.07 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 336 Restaurants companies, Kura Sushi Asia Co ranks worse than 66.67% 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. Kura Sushi Asia Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -8.02%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for Kura Sushi Asia Co's 3-Year ROIIC % or its related term are showing as below:

ROCO:2754's 3-Year ROIIC % is ranked worse than
66.67% of 336 companies
in the Restaurants industry
Industry Median: 3.02 vs ROCO:2754: -8.02

Kura Sushi Asia Co  (ROCO:2754) 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.


Kura Sushi Asia Co 3-Year ROIIC % Related Terms


Kura Sushi Asia Co 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Kura Sushi Asia Co'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.

Kura Sushi Asia Co 3-Year ROIIC % Chart

Kura Sushi Asia Co 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 -2.40 6.30 7.26 12.88 -8.02

Kura Sushi Asia Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 0.00 0.00 -8.02 0.00 0.00

ROCO:2754 vs MCD, SBUX, YUM: 3-Year ROIIC % Comparison

For the Restaurants subindustry, Kura Sushi Asia Co'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.


Kura Sushi Asia Co 3-Year ROIIC % vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Kura Sushi Asia Co's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where Kura Sushi Asia Co's 3-Year ROIIC % falls into.


ROCO:2754
87GF Score
Kura Sushi Asia Co Ltd ROCO:2754
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kura Sushi Asia Co 3-Year ROIIC % Calculation

Kura Sushi Asia Co'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**
=( 210.9491384 (Dec. 2025) - 258.7603592 (Dec. 2022) )/( 4755.631 (Dec. 2025) - 4159.597 (Dec. 2022) )
=-47.8112208/596.034
=-8.02%***

* 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 -8.02 mean?
Kura Sushi Asia Co (ROCO:2754) has a 3-Year ROIIC % of -8.02 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 Kura Sushi Asia Co and its competitors. According to the industry distribution chart, Kura Sushi Asia Co ranks #224 out of 336 companies in the Restaurants industry, placing it in the top 66.7%.
Is Kura Sushi Asia Co's 3-Year ROIIC % too high?
Kura Sushi Asia Co's current 3-Year ROIIC % is -8.02. Based on the distribution chart, Kura Sushi Asia Co ranks #224 out of 336 companies in the Restaurants industry, which is below the industry midpoint. Overall, Kura Sushi Asia Co has a GF Score™ of 87/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kura Sushi Asia Co's 3-Year ROIIC % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kura Sushi Asia Co ranks #224 out of 336 companies for 3-Year ROIIC %. This places Kura Sushi Asia Co in the lower half of its industry. The industry median 3-Year ROIIC % is 3.02. 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 Restaurants company?
The median 3-Year ROIIC % among Restaurants companies is 3.02, based on 336 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 Kura Sushi Asia Co and its competitors. For the Restaurants industry, the median 3-Year ROIIC % is 3.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kura Sushi Asia Co's current 3-Year ROIIC % is -8.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kura Sushi Asia Co stock overvalued right now?
Based on GuruFocus' analysis, Kura Sushi Asia Co (ROCO:2754) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$99.07, compared to a current price of NT$69.40 — trading 29.9% below its estimated fair value. The current 3-Year ROIIC % is -8.02. Kura Sushi Asia Co's overall GF Score™ is 87/100 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 Kura Sushi Asia Co (ROCO:2754), the current 3-Year ROIIC % is -8.02 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 Kura Sushi Asia Co (ROCO:2754) Overvalued in 2026?

Based on GuruFocus' analysis, Kura Sushi Asia Co stock appears to be undervalued. The current stock price of NT$69.40 is trading 29.9% below its estimated GF Value™ of NT$99.07. GuruFocus considers Kura Sushi Asia Co to be Significantly Undervalued.

Key valuation signals for ROCO:2754:

  • 3-Year ROIIC %: -8.02
  • GF Value™: NT$99.07 vs. price of NT$69.40 (29.9% below fair value)
  • GF Score™: 87/100 with 2 warning signs

No single metric tells the full story. See the ROCO:2754 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kura Sushi Asia Co Business Description

Address Zhongshan North Road, Section 3, 6th Floor & 6F-1, No. 32, Zhongshan District, Taipei, TWN, 104-52
Kura Sushi Asia Co Ltd is a Taiwan-based company engaged in the operation of restaurants. The dishes offered in these restaurants include Sushi, Warship, Hand Roll, Roll, Side Meal, Dessert, and Drinks. The group mainly operates in two regions: Taiwan and China. The majority of its revenue is generated from its operations in Taiwan.
87GF Score

Get the complete analysis for ROCO:2754

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

NT$69.40
Price
NT$99.07
GF Value