Towngas Smart Energy CoTGASF -15.69%52 3-Year ROIIC % is 36.59 as of Dec. 2025, which is 1767% above its 10-year median of 1.96. GuruFocus rates TGASF with a GF Score™ of 52/100 and a GF Value™ of $0.45 (Fairly Valued). The stock has 6 warning signs investors should review. Among 475 Utilities - Regulated companies, Towngas Smart Energy Co ranks better than 90.11% 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.
Towngas Smart Energy Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 36.59%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for Towngas Smart Energy Co's 3-Year ROIIC % or its related term are showing as below:
TGASF's 3-Year ROIIC % is ranked better than 90.11% of 475
companies
in the Utilities - Regulated industry
Industry Median: 4.07
vs TGASF: 36.59
Towngas Smart Energy Co (OTCPK:TGASF) 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.
Towngas Smart Energy Co 3-Year ROIIC % Related Terms
Towngas Smart Energy Co 3-Year ROIIC % Historical Data
* 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 Utilities - Regulated Gas subindustry, Towngas Smart Energy 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.
Towngas Smart Energy Co 3-Year ROIIC % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Towngas Smart Energy Co's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Towngas Smart Energy 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.
Towngas Smart Energy Co (TGASF) has a 3-Year ROIIC % of 36.59 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 Towngas Smart Energy Co and its competitors. This is 1767% above median its historical median of 1.96. According to the industry distribution chart, Towngas Smart Energy Co ranks #47 out of 475 companies in the Utilities - Regulated industry, placing it in the top 9.9%.
Is Towngas Smart Energy Co's 3-Year ROIIC % too high?
Towngas Smart Energy Co's current 3-Year ROIIC % of 36.59 is 1767% above median its 10-year median of 1.96. The Utilities - Regulated industry median 3-Year ROIIC % is 4.07. Towngas Smart Energy Co's value of 36.59 is 799% above this industry median. Based on the distribution chart, Towngas Smart Energy Co ranks #47 out of 475 companies in the Utilities - Regulated industry, which is in the top quartile — a strong position relative to peers. Overall, Towngas Smart Energy Co has a GF Score™ of 52/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Towngas Smart Energy Co's 3-Year ROIIC % compare to ATO and NI?
According to the Utilities - Regulated industry distribution chart, Towngas Smart Energy Co ranks #47 out of 475 companies for 3-Year ROIIC %. This places Towngas Smart Energy Co in the top 10% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 4.07. Towngas Smart Energy Co's value of 36.59 is 799% above this benchmark. While the company's 10-year median is 1.96 vs. the industry median of 4.07, Towngas Smart Energy 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 an Utilities - Regulated company?
The median 3-Year ROIIC % among Utilities - Regulated companies is 4.07, based on 475 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. Towngas Smart Energy Co's current 3-Year ROIIC % of 36.59 is 799% 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 Towngas Smart Energy Co and its competitors. For the Utilities - Regulated industry, the median 3-Year ROIIC % is 4.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Towngas Smart Energy Co's current 3-Year ROIIC % is 36.59, which is 1767% above median its own 10-year median of 1.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Towngas Smart Energy Co stock overvalued right now?
Based on GuruFocus' analysis, Towngas Smart Energy Co (TGASF) is currently considered Fairly Valued. The stock's GF Value™ is $0.45, compared to a current price of $0.43 — trading 4.7% below its estimated fair value. The current 3-Year ROIIC % is 36.59, which is 1767% above median its 10-year median of 1.96 and 799% above the Utilities - Regulated industry median of 4.07. Towngas Smart Energy Co's overall GF Score™ is 52/100 with 6 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 Towngas Smart Energy Co (TGASF), the current 3-Year ROIIC % is 36.59 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 Towngas Smart Energy Co (TGASF) Overvalued in 2026?
Based on GuruFocus' analysis, Towngas Smart Energy Co stock appears to be undervalued.
The current stock price of $0.43 is trading 4.7% below its estimated GF Value™ of $0.45.
GuruFocus considers Towngas Smart Energy Co to be Fairly Valued.
Key valuation signals for TGASF:
3-Year ROIIC %: 36.59 (1767% above median its 10-year median of 1.96)
GF Value™: $0.45 vs. price of $0.43 (4.7% below fair value)
Industry Position: 799% above the Utilities - Regulated median (#47 of 475)
No single metric tells the full story. See the TGASF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Towngas Smart Energy Co Ltd is an investment holding company engaged in the sales of piped gas, renewable energy, and other types of energy, the construction of gas pipelines, the sale of gas appliances and related products, and other value-added services in the People's Republic of China. The operating segment of the company are Gas business and Renewable energy business. The Renewable energy business is engaged in Sales of renewable energy (mainly photovoltaic power) and other related energy and services and the Gas business is further categorized in Sales of piped gas, Gas connection, Gas-related products and services. The company derives maximum revenue from the Sales of piped gas and other gas-related energy. All of the Group' s revenue is generated in the PRC.
52GF Score
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