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.
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.
Sports Gear CoTPE:6768 +1.15%88 3-Year ROIIC % is -22.00 as of Dec. 2025. GuruFocus rates TPE:6768 with a GF Score™ of 88/100 and a GF Value™ of NT$105.96 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 1,014 Manufacturing - Apparel & Accessories companies, Sports Gear Co ranks worse than 79.59% 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.
Sports Gear Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -22.00%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for Sports Gear Co's 3-Year ROIIC % or its related term are showing as below:
TPE:6768's 3-Year ROIIC % is ranked worse than 79.59% of 1014
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.495
vs TPE:6768: -22.00
Sports Gear Co (TPE:6768) 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.
Sports Gear Co 3-Year ROIIC % Related Terms
Sports Gear Co 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for Sports Gear 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.
TPE:6768 vs NKE, DECK, ONON: 3-Year ROIIC % Comparison
For the Footwear & Accessories subindustry, Sports Gear 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.
Sports Gear Co 3-Year ROIIC % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Sports Gear Co's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Sports Gear 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.
Sports Gear Co (TPE:6768) has a 3-Year ROIIC % of -22.00 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 Sports Gear Co and its competitors. According to the industry distribution chart, Sports Gear Co ranks #807 out of 1014 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 79.6%.
Is Sports Gear Co's 3-Year ROIIC % too high?
Sports Gear Co's current 3-Year ROIIC % is -22.00. Based on the distribution chart, Sports Gear Co ranks #807 out of 1014 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Sports Gear Co has a GF Score™ of 88/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sports Gear Co's 3-Year ROIIC % compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Sports Gear Co ranks #807 out of 1014 companies for 3-Year ROIIC %. This places Sports Gear Co in the lower half of its industry. The industry median 3-Year ROIIC % is 1.50. 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 Manufacturing - Apparel & Accessories company?
The median 3-Year ROIIC % among Manufacturing - Apparel & Accessories companies is 1.50, based on 1,014 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 Sports Gear Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median 3-Year ROIIC % is 1.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sports Gear Co's current 3-Year ROIIC % is -22.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sports Gear Co stock overvalued right now?
Based on GuruFocus' analysis, Sports Gear Co (TPE:6768) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$105.96, compared to a current price of NT$70.60 — trading 33.4% below its estimated fair value. The current 3-Year ROIIC % is -22.00. Sports Gear Co's overall GF Score™ is 88/100 with 3 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 Sports Gear Co (TPE:6768), the current 3-Year ROIIC % is -22.00 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 Sports Gear Co (TPE:6768) Overvalued in 2026?
Based on GuruFocus' analysis, Sports Gear Co stock appears to be undervalued.
The current stock price of NT$70.60 is trading 33.4% below its estimated GF Value™ of NT$105.96.
GuruFocus considers Sports Gear Co to be Significantly Undervalued.
Key valuation signals for TPE:6768:
3-Year ROIIC %: -22.00
GF Value™: NT$105.96 vs. price of NT$70.60 (33.4% below fair value)
No single metric tells the full story. See the TPE:6768 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sports Gear Co Ltd is engaged in the manufacturing, import, and export of shoes and other sports-related products. The company produces and sells Casual shoes, Sports Shoes and others. Geographically the company generates revenue from America, Europe, Asia, China, Taiwan, and Others. The company generates majority of its revenue from America.
88GF Score
Get the complete analysis for TPE:6768
3-Year ROIIC % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:6768 has been successfully added to your 
