3R Games SpolkaAkcyjna (WAR:3RG) 3-Year ROIIC % : 84.43% (As of Dec. 2025) — 187% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

WAR:3RG 3R Games SpolkaAkcyjna WAR:3RG
41 GF Score
Price zł0.73
GF Value zł0.94
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is 3R Games SpolkaAkcyjna 3-Year ROIIC %?

3R Games SpolkaAkcyjna WAR:3RG -2.65% 41 3-Year ROIIC % is 84.43 as of Dec. 2025, which is 187% above its 10-year median of 29.42. GuruFocus rates WAR:3RG with a GF Score™ of 41/100 and a GF Value™ of zł0.94 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,057 Retail - Cyclical companies, 3R Games SpolkaAkcyjna ranks better than 91.2% 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. 3R Games SpolkaAkcyjna's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 84.43%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for 3R Games SpolkaAkcyjna's 3-Year ROIIC % or its related term are showing as below:

WAR:3RG's 3-Year ROIIC % is ranked better than
91.2% of 1057 companies
in the Retail - Cyclical industry
Industry Median: 4.63 vs WAR:3RG: 84.43

3R Games SpolkaAkcyjna  (WAR:3RG) 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.


3R Games SpolkaAkcyjna 3-Year ROIIC % Related Terms


3R Games SpolkaAkcyjna 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for 3R Games SpolkaAkcyjna'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.

3R Games SpolkaAkcyjna 3-Year ROIIC % Chart

3R Games SpolkaAkcyjna Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 38.73 167.83 0.00 0.00 84.43

3R Games SpolkaAkcyjna Quarterly Data
Mar21 Jun21 Sep21 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 0.00 0.00 0.00 84.43 0.00

WAR:3RG vs AMZN, BABA, PDD: 3-Year ROIIC % Comparison

For the Internet Retail subindustry, 3R Games SpolkaAkcyjna'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.


3R Games SpolkaAkcyjna 3-Year ROIIC % vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, 3R Games SpolkaAkcyjna's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where 3R Games SpolkaAkcyjna's 3-Year ROIIC % falls into.


WAR:3RG
41GF Score
3R Games SpolkaAkcyjna WAR:3RG
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

3R Games SpolkaAkcyjna 3-Year ROIIC % Calculation

3R Games SpolkaAkcyjna'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**
=( 3.0882285 (Dec. 2025) - 0.921 (Dec. 2022) )/( 18.999 (Dec. 2025) - 16.432 (Dec. 2022) )
=2.1672285/2.567
=84.43%***

* 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 84.43 mean?
3R Games SpolkaAkcyjna (WAR:3RG) has a 3-Year ROIIC % of 84.43 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 3R Games SpolkaAkcyjna and its competitors. This is 187% above median its historical median of 29.42. According to the industry distribution chart, 3R Games SpolkaAkcyjna ranks #93 out of 1057 companies in the Retail - Cyclical industry, placing it in the top 8.8%.
Is 3R Games SpolkaAkcyjna's 3-Year ROIIC % too high?
3R Games SpolkaAkcyjna's current 3-Year ROIIC % of 84.43 is 187% above median its 10-year median of 29.42. The Retail - Cyclical industry median 3-Year ROIIC % is 4.63. 3R Games SpolkaAkcyjna's value of 84.43 is 1723.5% above this industry median. Based on the distribution chart, 3R Games SpolkaAkcyjna ranks #93 out of 1057 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, 3R Games SpolkaAkcyjna has a GF Score™ of 41/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 3R Games SpolkaAkcyjna's 3-Year ROIIC % compare to AMZN and BABA?
According to the Retail - Cyclical industry distribution chart, 3R Games SpolkaAkcyjna ranks #93 out of 1057 companies for 3-Year ROIIC %. This places 3R Games SpolkaAkcyjna in the top 9% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 4.63. 3R Games SpolkaAkcyjna's value of 84.43 is 1723.5% above this benchmark. While the company's 10-year median is 29.42 vs. the industry median of 4.63, 3R Games SpolkaAkcyjna 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 Retail - Cyclical company?
The median 3-Year ROIIC % among Retail - Cyclical companies is 4.63, based on 1,057 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. 3R Games SpolkaAkcyjna's current 3-Year ROIIC % of 84.43 is 1723.5% 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 3R Games SpolkaAkcyjna and its competitors. For the Retail - Cyclical industry, the median 3-Year ROIIC % is 4.63 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 3R Games SpolkaAkcyjna's current 3-Year ROIIC % is 84.43, which is 187% above median its own 10-year median of 29.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 3R Games SpolkaAkcyjna stock overvalued right now?
Based on GuruFocus' analysis, 3R Games SpolkaAkcyjna (WAR:3RG) is currently considered Modestly Undervalued. The stock's GF Value™ is zł0.94, compared to a current price of zł0.73 — trading 21.9% below its estimated fair value. The current 3-Year ROIIC % is 84.43, which is 187% above median its 10-year median of 29.42 and 1723.5% above the Retail - Cyclical industry median of 4.63. 3R Games SpolkaAkcyjna's overall GF Score™ is 41/100 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 3R Games SpolkaAkcyjna (WAR:3RG), the current 3-Year ROIIC % is 84.43 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 3R Games SpolkaAkcyjna (WAR:3RG) Overvalued in 2026?

Based on GuruFocus' analysis, 3R Games SpolkaAkcyjna stock appears to be undervalued. The current stock price of zł0.73 is trading 21.9% below its estimated GF Value™ of zł0.94. GuruFocus considers 3R Games SpolkaAkcyjna to be Modestly Undervalued.

Key valuation signals for WAR:3RG:

  • 3-Year ROIIC %: 84.43 (187% above median its 10-year median of 29.42)
  • GF Value™: zł0.94 vs. price of zł0.73 (21.9% below fair value)
  • GF Score™: 41/100 with 3 warning signs
  • Industry Position: 1723.5% above the Retail - Cyclical median (#93 of 1057)

No single metric tells the full story. See the WAR:3RG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


3R Games SpolkaAkcyjna Business Description

Address Inflancka 4B, Gdynia, POL, 00-189
3R Games SpolkaAkcyjna formerly HubStyle SA is an e-commerce development company. The company creates web-based tools for Internet users and entrepreneurs as well as develops and operates its own sites. It also operates a price comparison website.
41GF Score

Get the complete analysis for WAR:3RG

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

zł0.73
Price
zł0.94
GF Value