Przedsiebiorstwo Handlowe Best (WAR:BST) 3-Year ROIIC % : -5.44% (As of Dec. 2025)


WAR:BST Przedsiebiorstwo Handlowe Best SA WAR:BST
75 GF Score
Price zł34.90
GF Value zł33.92
Valuation Fairly Valued
! 12 Warning Signs
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What is Przedsiebiorstwo Handlowe Best 3-Year ROIIC %?

Przedsiebiorstwo Handlowe Best WAR:BST -0.29% 75 3-Year ROIIC % is -5.44 as of Dec. 2025. GuruFocus rates WAR:BST with a GF Score™ of 75/100 and a GF Value™ of zł33.92 (Fairly Valued). The stock has 12 warning signs investors should review. Among 392 Credit Services companies, Przedsiebiorstwo Handlowe Best 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. Przedsiebiorstwo Handlowe Best's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -5.44%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

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

WAR:BST's 3-Year ROIIC % is ranked worse than
79.59% of 392 companies
in the Credit Services industry
Industry Median: 2.675 vs WAR:BST: -5.44

Przedsiebiorstwo Handlowe Best  (WAR:BST) 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.


Przedsiebiorstwo Handlowe Best 3-Year ROIIC % Related Terms


Przedsiebiorstwo Handlowe Best 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Przedsiebiorstwo Handlowe Best'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.

Przedsiebiorstwo Handlowe Best 3-Year ROIIC % Chart

Przedsiebiorstwo Handlowe Best 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 -153.21 590.37 -3.98 0.72 -5.44

Przedsiebiorstwo Handlowe Best 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 0.00 0.00 0.00 -5.44 0.00

WAR:BST vs V, MA, AXP: 3-Year ROIIC % Comparison

For the Credit Services subindustry, Przedsiebiorstwo Handlowe Best'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.


Przedsiebiorstwo Handlowe Best 3-Year ROIIC % vs Credit Services Industry

For the Credit Services industry and Financial Services sector, Przedsiebiorstwo Handlowe Best's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where Przedsiebiorstwo Handlowe Best's 3-Year ROIIC % falls into.


WAR:BST
75GF Score
Przedsiebiorstwo Handlowe Best SA WAR:BST
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Przedsiebiorstwo Handlowe Best 3-Year ROIIC % Calculation

Przedsiebiorstwo Handlowe Best'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**
=( 89.754 (Dec. 2025) - 173.16516 (Dec. 2022) )/( 2733.794 (Dec. 2025) - 1199.969 (Dec. 2022) )
=-83.41116/1533.825
=-5.44%***

* 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 -5.44 mean?
Przedsiebiorstwo Handlowe Best (WAR:BST) has a 3-Year ROIIC % of -5.44 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 Przedsiebiorstwo Handlowe Best and its competitors. According to the industry distribution chart, Przedsiebiorstwo Handlowe Best ranks #312 out of 392 companies in the Credit Services industry, placing it in the top 79.6%.
Is Przedsiebiorstwo Handlowe Best's 3-Year ROIIC % too high?
Przedsiebiorstwo Handlowe Best's current 3-Year ROIIC % is -5.44. Based on the distribution chart, Przedsiebiorstwo Handlowe Best ranks #312 out of 392 companies in the Credit Services industry, which is in the bottom quartile relative to peers. Overall, Przedsiebiorstwo Handlowe Best has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Przedsiebiorstwo Handlowe Best's 3-Year ROIIC % compare to V and MA?
According to the Credit Services industry distribution chart, Przedsiebiorstwo Handlowe Best ranks #312 out of 392 companies for 3-Year ROIIC %. This places Przedsiebiorstwo Handlowe Best in the lower half of its industry. The industry median 3-Year ROIIC % is 2.68. 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 Credit Services company?
The median 3-Year ROIIC % among Credit Services companies is 2.68, based on 392 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 Przedsiebiorstwo Handlowe Best and its competitors. For the Credit Services industry, the median 3-Year ROIIC % is 2.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Przedsiebiorstwo Handlowe Best's current 3-Year ROIIC % is -5.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Przedsiebiorstwo Handlowe Best stock overvalued right now?
Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best (WAR:BST) is currently considered Fairly Valued. The stock's GF Value™ is zł33.92, compared to a current price of zł34.90 — trading 2.9% above its estimated fair value. The current 3-Year ROIIC % is -5.44. Przedsiebiorstwo Handlowe Best's overall GF Score™ is 75/100 with 12 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 Przedsiebiorstwo Handlowe Best (WAR:BST), the current 3-Year ROIIC % is -5.44 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 Przedsiebiorstwo Handlowe Best (WAR:BST) Overvalued in 2026?

Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best stock appears to be overvalued. The current stock price of zł34.90 is trading 2.9% above its estimated GF Value™ of zł33.92. GuruFocus considers Przedsiebiorstwo Handlowe Best to be Fairly Valued.

Key valuation signals for WAR:BST:

  • 3-Year ROIIC %: -5.44
  • GF Value™: zł33.92 vs. price of zł34.90 (2.9% above fair value)
  • GF Score™: 75/100 with 12 warning signs

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


Przedsiebiorstwo Handlowe Best Business Description

Address Morska St. 59, Gdynia, POL, 81-323
Przedsiebiorstwo Handlowe Best SA is a Poland based company engaged in the business of debt collection. It provides debt collection services for third parties, including banks, borrowing companies, telecommunication operators, power companies, and other mass service providers.
75GF Score

Get the complete analysis for WAR:BST

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

zł34.90
Price
zł33.92
GF Value