Sparc AISPAIF +1.87%29 3-Year ROIIC % is 26.99 as of Dec. 2025. GuruFocus rates SPAIF with a GF Score™ of 29/100 and a GF Value™ of $0.10 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 2,627 Software companies, Sparc AI ranks better than 72.67% 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.
Sparc AI's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 26.99%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for Sparc AI's 3-Year ROIIC % or its related term are showing as below:
SPAIF's 3-Year ROIIC % is ranked better than 72.67% of 2627
companies
in the Software industry
Industry Median: 5.33
vs SPAIF: 26.99
Sparc AI (OTCPK:SPAIF) 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.
Sparc AI 3-Year ROIIC % Related Terms
Sparc AI 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for Sparc AI'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.
SPAIF vs UBER, SHOP, CRM: 3-Year ROIIC % Comparison
For the Software - Application subindustry, Sparc AI'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.
Sparc AI 3-Year ROIIC % vs Software Industry
For the Software industry and Technology sector, Sparc AI's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Sparc AI's 3-Year ROIIC % falls into.
Sparc AI'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**
=
( -0.969 (Dec. 2025) - -0.7970276 (Dec. 2022) )
/
( 0.021 (Dec. 2025) - 0.714 (Dec. 2022) )
=
-0.1719724
/
-0.693
=
24.82%***
* 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.
Sparc AI (SPAIF) has a 3-Year ROIIC % of 26.99 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 Sparc AI and its competitors. According to the industry distribution chart, Sparc AI ranks #718 out of 2627 companies in the Software industry, placing it in the top 27.3%.
Is Sparc AI's 3-Year ROIIC % too high?
Sparc AI's current 3-Year ROIIC % is 26.99. The Software industry median 3-Year ROIIC % is 5.33. Sparc AI's value of 26.99 is 406.4% above this industry median. Based on the distribution chart, Sparc AI ranks #718 out of 2627 companies in the Software industry, which is above the industry midpoint. Overall, Sparc AI has a GF Score™ of 29/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sparc AI's 3-Year ROIIC % compare to UBER and SHOP?
According to the Software industry distribution chart, Sparc AI ranks #718 out of 2627 companies for 3-Year ROIIC %. This puts Sparc AI in the upper half of its industry. The industry median 3-Year ROIIC % is 5.33. Sparc AI's value of 26.99 is 406.4% 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 Software company?
The median 3-Year ROIIC % among Software companies is 5.33, based on 2,627 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. Sparc AI's current 3-Year ROIIC % of 26.99 is 406.4% 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 Sparc AI and its competitors. For the Software industry, the median 3-Year ROIIC % is 5.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sparc AI's current 3-Year ROIIC % is 26.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sparc AI stock overvalued right now?
Based on GuruFocus' analysis, Sparc AI (SPAIF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.10, compared to a current price of $2.18 — trading 2080% above its estimated fair value. The current 3-Year ROIIC % is 26.99 and 406.4% above the Software industry median of 5.33. Sparc AI's overall GF Score™ is 29/100 with 1 warning sign 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 Sparc AI (SPAIF), the current 3-Year ROIIC % is 26.99 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 Sparc AI (SPAIF) Overvalued in 2026?
Based on GuruFocus' analysis, Sparc AI stock appears to be overvalued.
The current stock price of $2.18 is trading 2080% above its estimated GF Value™ of $0.10.
GuruFocus considers Sparc AI to be Significantly Overvalued.
Key valuation signals for SPAIF:
3-Year ROIIC %: 26.99
GF Value™: $0.10 vs. price of $2.18 (2080% above fair value)
Industry Position: 406.4% above the Software median (#718 of 2627)
No single metric tells the full story. See the SPAIF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sparc AI Inc is a software and electronics engineering company that has developed, patented, and commercialized a spatial technology, spatial, predictive, approximation, and radial convolution (SPARC) and an associated product suite that turns sensors, cameras, and smartphones (fixed, mobile, airborne, portable, or handheld) into geo-target coordinate acquisition devices. The company has also developed IIoT sensor hardware and associated cloud software as a second pillar within its product offering. It's Cloud is a next-generation cloud platform that provides a secure and centralized environment where customers can manage their EYEfi product deployments and applications. It has one segment, software development for geospatial targeting.
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