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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.
Eslite Spectrum's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 25.38%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for Eslite Spectrum's 3-Year ROIIC % or its related term are showing as below:
ROCO:2926's 3-Year ROIIC % is ranked better than 77.33% of 1063
companies
in the Retail - Cyclical industry
Industry Median: 4.01
vs ROCO:2926: 25.38
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.
Eslite Spectrum 3-Year ROIIC % Related Terms
Eslite Spectrum 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for Eslite Spectrum'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 Department Stores subindustry, Eslite Spectrum'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.
Eslite Spectrum 3-Year ROIIC % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Eslite Spectrum's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Eslite Spectrum's 3-Year ROIIC % falls into.
* 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.
Eslite Spectrum (ROCO:2926) has a 3-Year ROIIC % of 25.38 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 Eslite Spectrum and its competitors. According to the industry distribution chart, Eslite Spectrum ranks #241 out of 1063 companies in the Retail - Cyclical industry, placing it in the top 22.7%.
Is Eslite Spectrum's 3-Year ROIIC % too high?
Eslite Spectrum's current 3-Year ROIIC % is 25.38. The Retail - Cyclical industry median 3-Year ROIIC % is 4.01. Eslite Spectrum's value of 25.38 is 532.9% above this industry median. Based on the distribution chart, Eslite Spectrum ranks #241 out of 1063 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Eslite Spectrum has a GF Score™ of 52/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eslite Spectrum's 3-Year ROIIC % compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Eslite Spectrum ranks #241 out of 1063 companies for 3-Year ROIIC %. This places Eslite Spectrum in the top 23% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 4.01. Eslite Spectrum's value of 25.38 is 532.9% above this benchmark. 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 Retail - Cyclical company?
The median 3-Year ROIIC % among Retail - Cyclical companies is 4.01, based on 1,063 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. Eslite Spectrum's current 3-Year ROIIC % of 25.38 is 532.9% 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 Eslite Spectrum and its competitors. For the Retail - Cyclical industry, the median 3-Year ROIIC % is 4.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eslite Spectrum's current 3-Year ROIIC % is 25.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eslite Spectrum stock overvalued right now?
Based on GuruFocus' analysis, Eslite Spectrum (ROCO:2926) is currently considered Possible Value Trap. The stock's GF Value™ is NT$55.48, compared to a current price of NT$30.50 — trading 45% below its estimated fair value. The current 3-Year ROIIC % is 25.38 and 532.9% above the Retail - Cyclical industry median of 4.01. Eslite Spectrum's overall GF Score™ is 52/100 with 7 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 Eslite Spectrum (ROCO:2926), the current 3-Year ROIIC % is 25.38 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 Eslite Spectrum (ROCO:2926) Overvalued in 2026?
Based on GuruFocus' analysis, Eslite Spectrum stock appears to be undervalued.
The current stock price of NT$30.50 is trading 45% below its estimated GF Value™ of NT$55.48.
GuruFocus considers Eslite Spectrum to be Possible Value Trap.
Key valuation signals for ROCO:2926:
3-Year ROIIC %: 25.38
GF Value™: NT$55.48 vs. price of NT$30.50 (45% below fair value)
Industry Position: 532.9% above the Retail - Cyclical median (#241 of 1063)
No single metric tells the full story. See the ROCO:2926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eslite Spectrum Corp mainly engaged in channels of cultural and creative industry, operation entrustment and management counseling services of department stores, trading and import of appliances and equipment for hotel use, trading and installation of appliances and equipment for kitchen use, import agency and retail of foods, as well as the operation of cafes and restaurants, as well as online retail, operation of logistics and warehousing services and others. The business segments of the company include the Omni-channel development business, Hotel business, and the Hospitality business of which majority of revenue comes from Omni-channel development business. It has presence in Taiwan, Hong Kong, China, and Malaysia. The company generates majority of revenue from Taiwan.
52GF Score
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3-Year ROIIC % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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