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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.
Celon Pharma's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 66.92%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for Celon Pharma's 3-Year ROIIC % or its related term are showing as below:
WAR:CLN's 3-Year ROIIC % is ranked better than 86.18% of 948
companies
in the Drug Manufacturers industry
Industry Median: 3.72
vs WAR:CLN: 66.92
Celon Pharma (WAR:CLN) 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.
Celon Pharma 3-Year ROIIC % Related Terms
Celon Pharma 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for Celon Pharma'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.
WAR:CLN vs ZTS, UTHR, VTRS: 3-Year ROIIC % Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Celon Pharma'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.
Celon Pharma 3-Year ROIIC % vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Celon Pharma's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Celon Pharma's 3-Year ROIIC % falls into.
Celon Pharma'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**
=
( -24.867 (Dec. 2025) - -38.002 (Dec. 2022) )
/
( 520.729 (Dec. 2025) - 501.1 (Dec. 2022) )
=
13.135
/
19.629
=
66.92%***
* 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.
Celon Pharma (WAR:CLN) has a 3-Year ROIIC % of 66.92 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 Celon Pharma and its competitors. According to the industry distribution chart, Celon Pharma ranks #131 out of 948 companies in the Drug Manufacturers industry, placing it in the top 13.8%.
Is Celon Pharma's 3-Year ROIIC % too high?
Celon Pharma's current 3-Year ROIIC % is 66.92. The Drug Manufacturers industry median 3-Year ROIIC % is 3.72. Celon Pharma's value of 66.92 is 1698.9% above this industry median. Based on the distribution chart, Celon Pharma ranks #131 out of 948 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, Celon Pharma has a GF Score™ of 44/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Celon Pharma's 3-Year ROIIC % compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Celon Pharma ranks #131 out of 948 companies for 3-Year ROIIC %. This places Celon Pharma in the top 14% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 3.72. Celon Pharma's value of 66.92 is 1698.9% 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 Drug Manufacturers company?
The median 3-Year ROIIC % among Drug Manufacturers companies is 3.72, based on 948 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. Celon Pharma's current 3-Year ROIIC % of 66.92 is 1698.9% 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 Celon Pharma and its competitors. For the Drug Manufacturers industry, the median 3-Year ROIIC % is 3.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Celon Pharma's current 3-Year ROIIC % is 66.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Celon Pharma stock overvalued right now?
Based on GuruFocus' analysis, Celon Pharma (WAR:CLN) is currently considered Modestly Undervalued. The stock's GF Value™ is zł23.72, compared to a current price of zł21.10 — trading 11% below its estimated fair value. The current 3-Year ROIIC % is 66.92 and 1698.9% above the Drug Manufacturers industry median of 3.72. Celon Pharma's overall GF Score™ is 44/100 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 Celon Pharma (WAR:CLN), the current 3-Year ROIIC % is 66.92 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 Celon Pharma (WAR:CLN) Overvalued in 2026?
Based on GuruFocus' analysis, Celon Pharma stock appears to be undervalued.
The current stock price of zł21.10 is trading 11% below its estimated GF Value™ of zł23.72.
GuruFocus considers Celon Pharma to be Modestly Undervalued.
Key valuation signals for WAR:CLN:
3-Year ROIIC %: 66.92
GF Value™: zł23.72 vs. price of zł21.10 (11% below fair value)
Industry Position: 1698.9% above the Drug Manufacturers median (#131 of 948)
No single metric tells the full story. See the WAR:CLN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Celon Pharma SA is a Poland based company engages in the research of therapeutic solutions and development, production, distribution, and marketing of specialized generic products. It invests in the development of innovative pharmaceuticals with potential applications in the treatment of cancer, neurological diseases, diabetes and other metabolic disorders. Its products portfolio comprises pills, such as Aromek, Bosentan Celon, Donepex, Ketrel, Lazivir, and Valzek, as well as inhalation powder.
44GF Score
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