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ELM CoSAU:7203 -4.18%98 3-Year ROIIC % is 33.51 as of Dec. 2025, which is 47% below its 10-year median of 63.64. GuruFocus rates SAU:7203 with a GF Score™ of 98/100 and a GF Value™ of ﷼1,483.90 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 2,625 Software companies, ELM Co ranks better than 76.19% 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.
ELM Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 33.51%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for ELM Co's 3-Year ROIIC % or its related term are showing as below:
SAU:7203's 3-Year ROIIC % is ranked better than 76.19% of 2625
companies
in the Software industry
Industry Median: 5.2
vs SAU:7203: 33.51
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.
ELM Co 3-Year ROIIC % Related Terms
ELM Co 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for ELM 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.
SAU:7203 vs IBM, ACN, FISV: 3-Year ROIIC % Comparison
For the Information Technology Services subindustry, ELM 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.
ELM Co 3-Year ROIIC % vs Software Industry
For the Software industry and Technology sector, ELM Co's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where ELM Co'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.
ELM Co (SAU:7203) has a 3-Year ROIIC % of 33.51 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 ELM Co and its competitors. This is 47% below median its historical median of 63.64. According to the industry distribution chart, ELM Co ranks #625 out of 2625 companies in the Software industry, placing it in the top 23.8%.
Is ELM Co's 3-Year ROIIC % too high?
ELM Co's current 3-Year ROIIC % of 33.51 is 47% below median its 10-year median of 63.64. The Software industry median 3-Year ROIIC % is 5.20. ELM Co's value of 33.51 is 544.4% above this industry median. Based on the distribution chart, ELM Co ranks #625 out of 2625 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, ELM Co has a GF Score™ of 98/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ELM Co's 3-Year ROIIC % compare to IBM and ACN?
According to the Software industry distribution chart, ELM Co ranks #625 out of 2625 companies for 3-Year ROIIC %. This places ELM Co in the top 24% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 5.20. ELM Co's value of 33.51 is 544.4% above this benchmark. While the company's 10-year median is 63.64 vs. the industry median of 5.20, ELM Co 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 a Software company?
The median 3-Year ROIIC % among Software companies is 5.20, based on 2,625 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. ELM Co's current 3-Year ROIIC % of 33.51 is 544.4% 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 ELM Co and its competitors. For the Software industry, the median 3-Year ROIIC % is 5.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ELM Co's current 3-Year ROIIC % is 33.51, which is 47% below median its own 10-year median of 63.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ELM Co stock overvalued right now?
Based on GuruFocus' analysis, ELM Co (SAU:7203) is currently considered Significantly Undervalued. The stock's GF Value™ is ﷼1,483.90, compared to a current price of ﷼607.00 — trading 59.1% below its estimated fair value. The current 3-Year ROIIC % is 33.51, which is 47% below median its 10-year median of 63.64 and 544.4% above the Software industry median of 5.20. ELM Co's overall GF Score™ is 98/100 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 ELM Co (SAU:7203), the current 3-Year ROIIC % is 33.51 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 ELM Co (SAU:7203) Overvalued in 2026?
Based on GuruFocus' analysis, ELM Co stock appears to be undervalued.
The current stock price of ﷼607.00 is trading 59.1% below its estimated GF Value™ of ﷼1,483.90.
GuruFocus considers ELM Co to be Significantly Undervalued.
Key valuation signals for SAU:7203:
3-Year ROIIC %: 33.51 (47% below median its 10-year median of 63.64)
GF Value™: ﷼1,483.90 vs. price of ﷼607.00 (59.1% below fair value)
Industry Position: 544.4% above the Software median (#625 of 2625)
No single metric tells the full story. See the SAU:7203 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ELM Co mainly offers ready-made and customized digital solutions across different areas. Its ready-made solutions serve a broad segment of customers, who can subscribe to different packages of their choosing to meet their needs and satisfy business requirements. The services offered by the group include consulting, digital products, technical solutions, and business outsourcing, among others. The group's reportable segments are: Digital business, Business process outsourcing, and Professional services. Maximum revenue is generated from the Digital business, which includes ready-to-use solutions in the form of technical services, portals, electronic applications, and related support work, developed by the group to solve an existing problem or fill an existing service gap for its clients.
98GF Score
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