Superior Plating Technology Co (ROCO:8431) 3-Year ROIIC % : -83.79% (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:8431 Superior Plating Technology Co Ltd ROCO:8431
57 GF Score
Price NT$48.05
GF Value NT$61.65
Valuation Modestly Undervalued
! 7 Warning Signs
View Full Analysis

What is Superior Plating Technology Co 3-Year ROIIC %?

Superior Plating Technology Co ROCO:8431 -3.90% 57 3-Year ROIIC % is -83.79 as of Dec. 2025. GuruFocus rates ROCO:8431 with a GF Score™ of 57/100 and a GF Value™ of NT$61.65 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 1,525 Chemicals companies, Superior Plating Technology Co ranks worse than 91.41% 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. Superior Plating Technology Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -83.79%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for Superior Plating Technology Co's 3-Year ROIIC % or its related term are showing as below:

ROCO:8431's 3-Year ROIIC % is ranked worse than
91.41% of 1525 companies
in the Chemicals industry
Industry Median: 0.04 vs ROCO:8431: -83.79

Superior Plating Technology Co  (ROCO:8431) 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.


Superior Plating Technology Co 3-Year ROIIC % Related Terms


Superior Plating Technology Co 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Superior Plating Technology 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.

Superior Plating Technology Co 3-Year ROIIC % Chart

Superior Plating Technology 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 109.09 71.67 -77.34 -464.43 -83.79

Superior Plating Technology Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.00 -83.79 0.00

ROCO:8431 vs LIN, SHW, ECL: 3-Year ROIIC % Comparison

For the Specialty Chemicals subindustry, Superior Plating Technology 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.


Superior Plating Technology Co 3-Year ROIIC % vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Superior Plating Technology Co's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where Superior Plating Technology Co's 3-Year ROIIC % falls into.


ROCO:8431
57GF Score
Superior Plating Technology Co Ltd ROCO:8431
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Superior Plating Technology Co 3-Year ROIIC % Calculation

Superior Plating Technology 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**
=( -109.93576 (Dec. 2025) - 64.9078258 (Dec. 2022) )/( 1300.36 (Dec. 2025) - 1091.692 (Dec. 2022) )
=-174.8435858/208.668
=-83.79%***

* 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 -83.79 mean?
Superior Plating Technology Co (ROCO:8431) has a 3-Year ROIIC % of -83.79 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 Superior Plating Technology Co and its competitors. According to the industry distribution chart, Superior Plating Technology Co ranks #1394 out of 1525 companies in the Chemicals industry, placing it in the top 91.4%.
Is Superior Plating Technology Co's 3-Year ROIIC % too high?
Superior Plating Technology Co's current 3-Year ROIIC % is -83.79. Based on the distribution chart, Superior Plating Technology Co ranks #1394 out of 1525 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, Superior Plating Technology Co has a GF Score™ of 57/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Superior Plating Technology Co's 3-Year ROIIC % compare to LIN and SHW?
According to the Chemicals industry distribution chart, Superior Plating Technology Co ranks #1394 out of 1525 companies for 3-Year ROIIC %. This places Superior Plating Technology Co in the lower half of its industry. The industry median 3-Year ROIIC % is 0.04. 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 Chemicals company?
The median 3-Year ROIIC % among Chemicals companies is 0.04, based on 1,525 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 Superior Plating Technology Co and its competitors. For the Chemicals industry, the median 3-Year ROIIC % is 0.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Superior Plating Technology Co's current 3-Year ROIIC % is -83.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Superior Plating Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Superior Plating Technology Co (ROCO:8431) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$61.65, compared to a current price of NT$48.05 — trading 22.1% below its estimated fair value. The current 3-Year ROIIC % is -83.79. Superior Plating Technology Co's overall GF Score™ is 57/100 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 Superior Plating Technology Co (ROCO:8431), the current 3-Year ROIIC % is -83.79 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 Superior Plating Technology Co (ROCO:8431) Overvalued in 2026?

Based on GuruFocus' analysis, Superior Plating Technology Co stock appears to be undervalued. The current stock price of NT$48.05 is trading 22.1% below its estimated GF Value™ of NT$61.65. GuruFocus considers Superior Plating Technology Co to be Modestly Undervalued.

Key valuation signals for ROCO:8431:

  • 3-Year ROIIC %: -83.79
  • GF Value™: NT$61.65 vs. price of NT$48.05 (22.1% below fair value)
  • GF Score™: 57/100 with 7 warning signs

No single metric tells the full story. See the ROCO:8431 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Superior Plating Technology Co Business Description

Address Xinhu 1st Road, 7th Floor, No.151, Neihu District, Taipei, TWN, 114
Superior Plating Technology Co Ltd is a Taiwan-based company engaged in the wholesale of electrical appliances, the wholesale of industrial catalysts, and the management and service of surface treatment technology. The reporting segments of the company are chemical plating, barrel plating, and continuous plating. The maximum revenue is generated from its Continuous plating segment. Geographically, it derives a majority of its revenue from China and the rest from Thailand, and other regions.
57GF Score

Get the complete analysis for ROCO:8431

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

NT$48.05
Price
NT$61.65
GF Value