TWAPF (TOWA Pharmaceutical Co) 3-Year ROIIC % : 8.09% (As of Mar. 2026) — 260% Above Median


TWAPF TOWA Pharmaceutical Co Ltd TWAPF
87 GF Score
Price $26.00
GF Value $14.43
! 7 Warning Signs
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What is TOWA Pharmaceutical Co 3-Year ROIIC %?

TOWA Pharmaceutical Co TWAPF 87 3-Year ROIIC % is 8.09 as of Mar. 2026, which is 260% above its 10-year median of 2.25. GuruFocus rates TWAPF with a GF Score™ of 87/100 and a GF Value™ of $14.43. The stock has 7 warning signs investors should review. Among 944 Drug Manufacturers companies, TOWA Pharmaceutical Co ranks better than 57.52% 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. TOWA Pharmaceutical Co's 3-Year ROIIC % for the quarter that ended in Mar. 2026 was 8.09%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

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

TWAPF's 3-Year ROIIC % is ranked better than
57.52% of 944 companies
in the Drug Manufacturers industry
Industry Median: 3.635 vs TWAPF: 8.09

TOWA Pharmaceutical Co  (OTCPK:TWAPF) 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.


TOWA Pharmaceutical Co 3-Year ROIIC % Related Terms


TOWA Pharmaceutical Co 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for TOWA Pharmaceutical 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.

TOWA Pharmaceutical Co 3-Year ROIIC % Chart

TOWA Pharmaceutical Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.87 -7.43 -2.05 2.63 8.09

TOWA Pharmaceutical 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 2.63 0.00 0.00 0.00 8.09

TWAPF vs ZTS, UTHR: 3-Year ROIIC % Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, TOWA Pharmaceutical 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.


TOWA Pharmaceutical Co 3-Year ROIIC % vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, TOWA Pharmaceutical Co's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where TOWA Pharmaceutical Co's 3-Year ROIIC % falls into.


TWAPF
87GF Score
TOWA Pharmaceutical Co Ltd TWAPF
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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TOWA Pharmaceutical Co 3-Year ROIIC % Calculation

TOWA Pharmaceutical Co's 3-Year ROIIC % for the quarter that ended in Mar. 2026 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 58.0766488 (Mar. 2026) - 19.718934 (Mar. 2023) )/( 2414.259 (Mar. 2026) - 2257.85 (Mar. 2023) )
=38.3577148/156.409
=24.52%***

* 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 8.09 mean?
TOWA Pharmaceutical Co (TWAPF) has a 3-Year ROIIC % of 8.09 as of Mar. 2026. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on TOWA Pharmaceutical Co and its competitors. This is 260% above median its historical median of 2.25. According to the industry distribution chart, TOWA Pharmaceutical Co ranks #401 out of 944 companies in the Drug Manufacturers industry, placing it in the top 42.5%.
Is TOWA Pharmaceutical Co's 3-Year ROIIC % too high?
TOWA Pharmaceutical Co's current 3-Year ROIIC % of 8.09 is 260% above median its 10-year median of 2.25. The Drug Manufacturers industry median 3-Year ROIIC % is 3.64. TOWA Pharmaceutical Co's value of 8.09 is 122.6% above this industry median. Based on the distribution chart, TOWA Pharmaceutical Co ranks #401 out of 944 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, TOWA Pharmaceutical Co has a GF Score™ of 87/100, reflecting its overall financial health beyond just this single metric.
How does TOWA Pharmaceutical Co's 3-Year ROIIC % compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, TOWA Pharmaceutical Co ranks #401 out of 944 companies for 3-Year ROIIC %. This puts TOWA Pharmaceutical Co in the upper half of its industry. The industry median 3-Year ROIIC % is 3.64. TOWA Pharmaceutical Co's value of 8.09 is 122.6% above this benchmark. While the company's 10-year median is 2.25 vs. the industry median of 3.64, TOWA Pharmaceutical 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 Drug Manufacturers company?
The median 3-Year ROIIC % among Drug Manufacturers companies is 3.64, based on 944 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. TOWA Pharmaceutical Co's current 3-Year ROIIC % of 8.09 is 122.6% 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 TOWA Pharmaceutical Co and its competitors. For the Drug Manufacturers industry, the median 3-Year ROIIC % is 3.64 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. TOWA Pharmaceutical Co's current 3-Year ROIIC % is 8.09, which is 260% above median its own 10-year median of 2.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TOWA Pharmaceutical Co stock overvalued right now?
TOWA Pharmaceutical Co (TWAPF) has a current 3-Year ROIIC % of 8.09. The stock's GF Value™ is $14.43, compared to a current price of $26.00 — trading 80.2% above its estimated fair value. The current 3-Year ROIIC % is 8.09, which is 260% above median its 10-year median of 2.25 and 122.6% above the Drug Manufacturers industry median of 3.64. TOWA Pharmaceutical Co's overall GF Score™ is 87/100 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 TOWA Pharmaceutical Co (TWAPF), the current 3-Year ROIIC % is 8.09 as of Mar. 2026. 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 TOWA Pharmaceutical Co (TWAPF) Overvalued in 2026?

Based on GuruFocus' analysis, TOWA Pharmaceutical Co stock appears to be overvalued. The current stock price of $26.00 is trading 80.2% above its estimated GF Value™ of $14.43.

Key valuation signals for TWAPF:

  • 3-Year ROIIC %: 8.09 (260% above median its 10-year median of 2.25)
  • GF Value™: $14.43 vs. price of $26.00 (80.2% above fair value)
  • GF Score™: 87/100 with 7 warning signs
  • Industry Position: 122.6% above the Drug Manufacturers median (#401 of 944)

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


TOWA Pharmaceutical Co Business Description

Other Exchanges 4553:Japan6QC:Germany
Address 2-11, Shinbashi-cho, Kadoma, Osaka, JPN, 571-8580
TOWA Pharmaceutical Co Ltd is a Japan based pharmaceutical company engaged in research and development, production, and marketing of generic drugs. It also provides drug consulting services for patients and their families and relatives. It organizes academic seminars for medical professionals and posts articles in journals. It participates in training for pharmacists. The company has three main plants in operation namely Osaka plant, Okayama plant, and Yamagata plant. Towa has offers more than 500 drugs to meet the diverse therapeutic requirements including lifestyle related diseases such as hypertension and diabetes, digestive system diseases, nervous system diseases and allergic diseases, vitamins and antibiotics.
87GF Score

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

$26.00
Price
$14.43
GF Value