ATC CARGO (WAR:ATA) 3-Year ROIIC % : -617.00% (As of Dec. 2025)

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:ATA ATC CARGO SA WAR:ATA
63 GF Score
Price zł12.90
GF Value zł14.37
Valuation Modestly Undervalued
! 7 Warning Signs
View Full Analysis

What is ATC CARGO 3-Year ROIIC %?

ATC CARGO WAR:ATA +1.57% 63 3-Year ROIIC % is -617.00 as of Dec. 2025. GuruFocus rates WAR:ATA with a GF Score™ of 63/100 and a GF Value™ of zł14.37 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 938 Transportation companies, ATC CARGO ranks worse than 99.25% 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. ATC CARGO's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -617.00%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

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

WAR:ATA's 3-Year ROIIC % is ranked worse than
99.25% of 938 companies
in the Transportation industry
Industry Median: 2.08 vs WAR:ATA: -617.00

ATC CARGO  (WAR:ATA) 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.


ATC CARGO 3-Year ROIIC % Related Terms


ATC CARGO 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for ATC CARGO'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.

ATC CARGO 3-Year ROIIC % Chart

ATC CARGO Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 388.02 628.15 43.22 -42.08 -617.00

ATC CARGO Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 -42.08 0.00 0.00 0.00 -617.00

WAR:ATA vs UPS, FDX, JBHT: 3-Year ROIIC % Comparison

For the Integrated Freight & Logistics subindustry, ATC CARGO'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.


ATC CARGO 3-Year ROIIC % vs Transportation Industry

For the Transportation industry and Industrials sector, ATC CARGO's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where ATC CARGO's 3-Year ROIIC % falls into.


WAR:ATA
63GF Score
ATC CARGO SA WAR:ATA
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ATC CARGO 3-Year ROIIC % Calculation

ATC CARGO'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**
=( 5.0743899 (Dec. 2025) - 26.1572025 (Dec. 2022) )/( 34.301 (Dec. 2025) - 30.884 (Dec. 2022) )
=-21.0828126/3.417
=-617.00%***

* 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 -617.00 mean?
ATC CARGO (WAR:ATA) has a 3-Year ROIIC % of -617.00 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 ATC CARGO and its competitors. According to the industry distribution chart, ATC CARGO ranks #931 out of 938 companies in the Transportation industry, placing it in the top 99.3%.
Is ATC CARGO's 3-Year ROIIC % too high?
ATC CARGO's current 3-Year ROIIC % is -617.00. Based on the distribution chart, ATC CARGO ranks #931 out of 938 companies in the Transportation industry, which is in the bottom quartile relative to peers. Overall, ATC CARGO has a GF Score™ of 63/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ATC CARGO's 3-Year ROIIC % compare to UPS and FDX?
According to the Transportation industry distribution chart, ATC CARGO ranks #931 out of 938 companies for 3-Year ROIIC %. This places ATC CARGO in the lower half of its industry. The industry median 3-Year ROIIC % is 2.08. 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 Transportation company?
The median 3-Year ROIIC % among Transportation companies is 2.08, based on 938 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 ATC CARGO and its competitors. For the Transportation industry, the median 3-Year ROIIC % is 2.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ATC CARGO's current 3-Year ROIIC % is -617.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ATC CARGO stock overvalued right now?
Based on GuruFocus' analysis, ATC CARGO (WAR:ATA) is currently considered Modestly Undervalued. The stock's GF Value™ is zł14.37, compared to a current price of zł12.90 — trading 10.2% below its estimated fair value. The current 3-Year ROIIC % is -617.00. ATC CARGO's overall GF Score™ is 63/100 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 ATC CARGO (WAR:ATA), the current 3-Year ROIIC % is -617.00 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 ATC CARGO (WAR:ATA) Overvalued in 2026?

Based on GuruFocus' analysis, ATC CARGO stock appears to be undervalued. The current stock price of zł12.90 is trading 10.2% below its estimated GF Value™ of zł14.37. GuruFocus considers ATC CARGO to be Modestly Undervalued.

Key valuation signals for WAR:ATA:

  • 3-Year ROIIC %: -617.00
  • GF Value™: zł14.37 vs. price of zł12.90 (10.2% below fair value)
  • GF Score™: 63/100 with 7 warning signs

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


ATC CARGO Business Description

Address 13 a Polska Street, Gdynia, POL, 81-339
ATC CARGO SA provides various logistics services through sea, air and land in Poland and Internationally. The company is engaged in customs handling, accomplishing the requisite analysis, obtaining relevant certificates, storage and harbor services.
63GF Score

Get the complete analysis for WAR:ATA

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

zł12.90
Price
zł14.37
GF Value