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.
UPAY's 3-Year ROIIC % for the quarter that ended in Feb. 2026 was 276.52%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for UPAY's 3-Year ROIIC % or its related term are showing as below:
UPYY's 3-Year ROIIC % is not ranked
in the Software industry.
Industry Median: 5.33
vs UPYY: 276.52
UPAY (OTCPK:UPYY) 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.
UPAY 3-Year ROIIC % Related Terms
UPAY 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for UPAY'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.
UPYY vs NVNI, IDAI, KNRX: 3-Year ROIIC % Comparison
For the Software - Application subindustry, UPAY'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.
UPAY 3-Year ROIIC % vs Software Industry
For the Software industry and Technology sector, UPAY's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where UPAY's 3-Year ROIIC % falls into.
UPAY's 3-Year ROIIC % for the quarter that ended in Feb. 2026 is calculated as:
3-Year ROIIC %
=
3-Year Incremental Net Operating Profit After Taxes (NOPAT)**
/
3-Year Incremental Invested Capital**
=
( -0.454 (Feb. 2026) - -0.089 (Feb. 2023) )
/
( 0.293 (Feb. 2026) - 0.425 (Feb. 2023) )
=
-0.365
/
-0.132
=
276.52%***
* 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.
UPAY (UPYY) has a 3-Year ROIIC % of 276.52 as of Feb. 2026. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on UPAY and its competitors.
Is UPAY's 3-Year ROIIC % too high?
UPAY's current 3-Year ROIIC % is 276.52. The Software industry median 3-Year ROIIC % is 5.33. UPAY's value of 276.52 is 5088% above this industry median. Overall, UPAY has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does UPAY's 3-Year ROIIC % compare to NVNI and IDAI?
UPAY's 3-Year ROIIC % of 276.52 can be compared against companies in the Software industry. The industry median 3-Year ROIIC % is 5.33. UPAY's value of 276.52 is 5088% 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. UPAY's current 3-Year ROIIC % of 276.52 is 5088% 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 UPAY 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. UPAY's current 3-Year ROIIC % is 276.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPAY stock overvalued right now?
UPAY (UPYY) has a current 3-Year ROIIC % of 276.52. The stock's GF Value™ is $0.49, compared to a current price of $0.90 — trading 83.7% above its estimated fair value. The current 3-Year ROIIC % is 276.52 and 5088% above the Software industry median of 5.33. UPAY's overall GF Score™ is 30/100 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 UPAY (UPYY), the current 3-Year ROIIC % is 276.52 as of Feb. 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 UPAY (UPYY) Overvalued in 2026?
Based on GuruFocus' analysis, UPAY stock appears to be overvalued.
The current stock price of $0.90 is trading 83.7% above its estimated GF Value™ of $0.49.
Key valuation signals for UPYY:
3-Year ROIIC %: 276.52
GF Value™: $0.49 vs. price of $0.90 (83.7% above fair value)
Industry Position: 5088% above the Software median
No single metric tells the full story. See the UPYY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
UPAY Inc is engaged in providing automated loan management systems and payment processing solutions. The solutions enable payroll administrators and credit providers to view, manage, and control their business from anywhere and at any time. The Company conducts its principal lending software and credit management operations in South Africa through its ACPAS loan management software platform. The loan administration software is offered to credit providers, retail stores, and the provisional service industry such as doctors, lawyers, accountants, and others. The company has operations in the USA and South Africa.
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