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MpayWAR:MPY -6.57%41 3-Year ROIIC % is 2.64 as of Dec. 2025, which is at its 10-year median of 2.64. GuruFocus rates WAR:MPY with a GF Score™ of 41/100 and a GF Value™ of zł0.14 (Fairly Valued). The stock has 9 warning signs investors should review. Among 2,625 Software companies, Mpay ranks worse than 54.9% 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.
Mpay's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 2.64%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for Mpay's 3-Year ROIIC % or its related term are showing as below:
WAR:MPY's 3-Year ROIIC % is ranked worse than 54.9% of 2625
companies
in the Software industry
Industry Median: 5.24
vs WAR:MPY: 2.64
Mpay (WAR:MPY) 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.
Mpay 3-Year ROIIC % Related Terms
Mpay 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for Mpay'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:MPY vs MSFT, ORCL, PLTR: 3-Year ROIIC % Comparison
For the Software - Infrastructure subindustry, Mpay'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.
Mpay 3-Year ROIIC % vs Software Industry
For the Software industry and Technology sector, Mpay's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Mpay's 3-Year ROIIC % falls into.
Mpay'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**
=
( 0.953856 (Dec. 2025) - 0.3656236 (Dec. 2022) )
/
( 39.91 (Dec. 2025) - 17.639 (Dec. 2022) )
=
0.5882324
/
22.271
=
2.64%***
* 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.
Mpay (WAR:MPY) has a 3-Year ROIIC % of 2.64 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 Mpay and its competitors. This is near median its historical median of 2.64. According to the industry distribution chart, Mpay ranks #1441 out of 2625 companies in the Software industry, placing it in the top 54.9%.
Is Mpay's 3-Year ROIIC % too high?
Mpay's current 3-Year ROIIC % of 2.64 is near median its 10-year median of 2.64. The Software industry median 3-Year ROIIC % is 5.24. Mpay's value of 2.64 is 49.6% below this industry median. Based on the distribution chart, Mpay ranks #1441 out of 2625 companies in the Software industry, which is below the industry midpoint. Overall, Mpay has a GF Score™ of 41/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Mpay's 3-Year ROIIC % compare to MSFT and ORCL?
According to the Software industry distribution chart, Mpay ranks #1441 out of 2625 companies for 3-Year ROIIC %. This places Mpay in the lower half of its industry. The industry median 3-Year ROIIC % is 5.24. Mpay's value of 2.64 is 49.6% below this benchmark. While the company's 10-year median is 2.64 vs. the industry median of 5.24, Mpay has consistently been below 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 Software company?
The median 3-Year ROIIC % among Software companies is 5.24, based on 2,625 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. Mpay's current 3-Year ROIIC % of 2.64 is 49.6% below 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 Mpay and its competitors. For the Software industry, the median 3-Year ROIIC % is 5.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Mpay's current 3-Year ROIIC % is 2.64, which is near median its own 10-year median of 2.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mpay stock overvalued right now?
Based on GuruFocus' analysis, Mpay (WAR:MPY) is currently considered Fairly Valued. The stock's GF Value™ is zł0.14, compared to a current price of zł0.14 — trading 3.6% below its estimated fair value. The current 3-Year ROIIC % is 2.64, which is near median its 10-year median of 2.64 and 49.6% below the Software industry median of 5.24. Mpay's overall GF Score™ is 41/100 with 9 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 Mpay (WAR:MPY), the current 3-Year ROIIC % is 2.64 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 Mpay (WAR:MPY) Overvalued in 2026?
Based on GuruFocus' analysis, Mpay stock appears to be undervalued.
The current stock price of zł0.14 is trading 3.6% below its estimated GF Value™ of zł0.14.
GuruFocus considers Mpay to be Fairly Valued.
Key valuation signals for WAR:MPY:
3-Year ROIIC %: 2.64 (near median its 10-year median of 2.64)
GF Value™: zł0.14 vs. price of zł0.14 (3.6% below fair value)
Industry Position: 49.6% below the Software median (#1441 of 2625)
No single metric tells the full story. See the WAR:MPY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Mpay SA is a Polish supplier of m-payment solutions. The company creates and develops instruments that enable the execution of financial transactions on mobile devices. The flagship product of the company is the mPay application, which enables buying communication tickets, regulates payments for paid parking, or powers prepaid phone accounts using a smartphone or tablet.
41GF Score
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