Chu Yu Hsiang Co (ROCO:2760) 3-Year ROIIC % : -10.25% (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:2760 Chu Yu Hsiang Co Ltd ROCO:2760
40 GF Score
Price NT$10.45
GF Value NT$65.34
Valuation Possible Value Trap
! 8 Warning Signs
View Full Analysis

What is Chu Yu Hsiang Co 3-Year ROIIC %?

Chu Yu Hsiang Co ROCO:2760 40 3-Year ROIIC % is -10.25 as of Dec. 2025. GuruFocus rates ROCO:2760 with a GF Score™ of 40/100 and a GF Value™ of NT$65.34 (Possible Value Trap). The stock has 8 warning signs investors should review. Among 336 Restaurants companies, Chu Yu Hsiang Co ranks worse than 69.64% 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. Chu Yu Hsiang Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -10.25%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for Chu Yu Hsiang Co's 3-Year ROIIC % or its related term are showing as below:

ROCO:2760's 3-Year ROIIC % is ranked worse than
69.64% of 336 companies
in the Restaurants industry
Industry Median: 3.02 vs ROCO:2760: -10.25

Chu Yu Hsiang Co  (ROCO:2760) 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.


Chu Yu Hsiang Co 3-Year ROIIC % Related Terms


Chu Yu Hsiang Co 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Chu Yu Hsiang 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.

Chu Yu Hsiang Co 3-Year ROIIC % Chart

Chu Yu Hsiang Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial 0.00 -18.58 -3.08 -8.63 -10.25

Chu Yu Hsiang Co Semi-Annual Data
Dec19 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
3-Year ROIIC % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only -3.08 0.00 -8.63 0.00 -10.25

ROCO:2760 vs MCD, SBUX, YUM: 3-Year ROIIC % Comparison

For the Restaurants subindustry, Chu Yu Hsiang 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.


Chu Yu Hsiang Co 3-Year ROIIC % vs Restaurants Industry

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

* The bar in red indicates where Chu Yu Hsiang Co's 3-Year ROIIC % falls into.


ROCO:2760
40GF Score
Chu Yu Hsiang Co Ltd ROCO:2760
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Chu Yu Hsiang Co 3-Year ROIIC % Calculation

Chu Yu Hsiang 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**
=( -22.8966336 (Dec. 2025) - 61.83274 (Dec. 2022) )/( 1074.734 (Dec. 2025) - 247.73 (Dec. 2022) )
=-84.7293736/827.004
=-10.25%***

* 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 -10.25 mean?
Chu Yu Hsiang Co (ROCO:2760) has a 3-Year ROIIC % of -10.25 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 Chu Yu Hsiang Co and its competitors. According to the industry distribution chart, Chu Yu Hsiang Co ranks #234 out of 336 companies in the Restaurants industry, placing it in the top 69.6%.
Is Chu Yu Hsiang Co's 3-Year ROIIC % too high?
Chu Yu Hsiang Co's current 3-Year ROIIC % is -10.25. Based on the distribution chart, Chu Yu Hsiang Co ranks #234 out of 336 companies in the Restaurants industry, which is below the industry midpoint. Overall, Chu Yu Hsiang Co has a GF Score™ of 40/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Chu Yu Hsiang Co's 3-Year ROIIC % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Chu Yu Hsiang Co ranks #234 out of 336 companies for 3-Year ROIIC %. This places Chu Yu Hsiang 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 Chu Yu Hsiang 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. Chu Yu Hsiang Co's current 3-Year ROIIC % is -10.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chu Yu Hsiang Co stock overvalued right now?
Based on GuruFocus' analysis, Chu Yu Hsiang Co (ROCO:2760) is currently considered Possible Value Trap. The stock's GF Value™ is NT$65.34, compared to a current price of NT$10.45 — trading 84% below its estimated fair value. The current 3-Year ROIIC % is -10.25. Chu Yu Hsiang Co's overall GF Score™ is 40/100 with 8 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 Chu Yu Hsiang Co (ROCO:2760), the current 3-Year ROIIC % is -10.25 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 Chu Yu Hsiang Co (ROCO:2760) Overvalued in 2026?

Based on GuruFocus' analysis, Chu Yu Hsiang Co stock appears to be undervalued. The current stock price of NT$10.45 is trading 84% below its estimated GF Value™ of NT$65.34. GuruFocus considers Chu Yu Hsiang Co to be Possible Value Trap.

Key valuation signals for ROCO:2760:

  • 3-Year ROIIC %: -10.25
  • GF Value™: NT$65.34 vs. price of NT$10.45 (84% below fair value)
  • GF Score™: 40/100 with 8 warning signs

No single metric tells the full story. See the ROCO:2760 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chu Yu Hsiang Co Business Description

Address No. 88, Sec. 1, Huizhong Road, 21st Floor-2,, Xitun District, Taichung, TWN, 407555
Chu Yu Hsiang Co Ltd operates a chain of cafe under the Ding Tea brand and sales of related products. The company's product portfolio includes flavored milk, flavored tea, fresh tea, classical flavored tea, yogurt, coffee and chocolate creamy mixture, and creamy milk.
40GF Score

Get the complete analysis for ROCO:2760

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

NT$10.45
Price
NT$65.34
GF Value