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.
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.
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.
Zaklady Przemyslu Cukierniczego Otmuchow's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 99.44%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
WAR:OTM's 3-Year ROIIC % is ranked better than 92.51% of 1830
companies
in the Consumer Packaged Goods industry
Industry Median: 2.705
vs WAR:OTM: 99.44
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.
Zaklady Przemyslu Cukierniczego Otmuchow 3-Year ROIIC % Related Terms
Zaklady Przemyslu Cukierniczego Otmuchow 3-Year ROIIC % Historical Data
* 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.
For the Packaged Foods subindustry, Zaklady Przemyslu Cukierniczego Otmuchow'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.
Zaklady Przemyslu Cukierniczego Otmuchow 3-Year ROIIC % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Zaklady Przemyslu Cukierniczego Otmuchow's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Zaklady Przemyslu Cukierniczego Otmuchow's 3-Year ROIIC % falls into.
3-Year Incremental Net Operating Profit After Taxes (NOPAT)**
/
3-Year Incremental Invested Capital**
=
( 19.762353 (Dec. 2025) - -5.766 (Dec. 2022) )
/
( 168.852 (Dec. 2025) - 143.18 (Dec. 2022) )
=
25.528353
/
25.672
=
99.44%***
* 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.
Zaklady Przemyslu Cukierniczego Otmuchow (WAR:OTM) has a 3-Year ROIIC % of 99.44 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 Zaklady Przemyslu Cukierniczego Otmuchow and its competitors. This is 2998% above median its historical median of 3.21. According to the industry distribution chart, Zaklady Przemyslu Cukierniczego Otmuchow ranks #137 out of 1830 companies in the Consumer Packaged Goods industry, placing it in the top 7.5%.
Is Zaklady Przemyslu Cukierniczego Otmuchow's 3-Year ROIIC % too high?
Zaklady Przemyslu Cukierniczego Otmuchow's current 3-Year ROIIC % of 99.44 is 2998% above median its 10-year median of 3.21. The Consumer Packaged Goods industry median 3-Year ROIIC % is 2.71. Zaklady Przemyslu Cukierniczego Otmuchow's value of 99.44 is 3576.2% above this industry median. Based on the distribution chart, Zaklady Przemyslu Cukierniczego Otmuchow ranks #137 out of 1830 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Zaklady Przemyslu Cukierniczego Otmuchow has a GF Score™ of 70/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Zaklady Przemyslu Cukierniczego Otmuchow's 3-Year ROIIC % compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Zaklady Przemyslu Cukierniczego Otmuchow ranks #137 out of 1830 companies for 3-Year ROIIC %. This places Zaklady Przemyslu Cukierniczego Otmuchow in the top 8% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 2.71. Zaklady Przemyslu Cukierniczego Otmuchow's value of 99.44 is 3576.2% above this benchmark. While the company's 10-year median is 3.21 vs. the industry median of 2.71, Zaklady Przemyslu Cukierniczego Otmuchow 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 Consumer Packaged Goods company?
The median 3-Year ROIIC % among Consumer Packaged Goods companies is 2.71, based on 1,830 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. Zaklady Przemyslu Cukierniczego Otmuchow's current 3-Year ROIIC % of 99.44 is 3576.2% 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 Zaklady Przemyslu Cukierniczego Otmuchow and its competitors. For the Consumer Packaged Goods industry, the median 3-Year ROIIC % is 2.71 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Zaklady Przemyslu Cukierniczego Otmuchow's current 3-Year ROIIC % is 99.44, which is 2998% above median its own 10-year median of 3.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Zaklady Przemyslu Cukierniczego Otmuchow stock overvalued right now?
Based on GuruFocus' analysis, Zaklady Przemyslu Cukierniczego Otmuchow (WAR:OTM) is currently considered Fairly Valued. The stock's GF Value™ is zł4.76, compared to a current price of zł4.90 — trading 2.9% above its estimated fair value. The current 3-Year ROIIC % is 99.44, which is 2998% above median its 10-year median of 3.21 and 3576.2% above the Consumer Packaged Goods industry median of 2.71. Zaklady Przemyslu Cukierniczego Otmuchow's overall GF Score™ is 70/100 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 Zaklady Przemyslu Cukierniczego Otmuchow (WAR:OTM), the current 3-Year ROIIC % is 99.44 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 Zaklady Przemyslu Cukierniczego Otmuchow (WAR:OTM) Overvalued in 2026?
Based on GuruFocus' analysis, Zaklady Przemyslu Cukierniczego Otmuchow stock appears to be overvalued.
The current stock price of zł4.90 is trading 2.9% above its estimated GF Value™ of zł4.76.
GuruFocus considers Zaklady Przemyslu Cukierniczego Otmuchow to be Fairly Valued.
Key valuation signals for WAR:OTM:
3-Year ROIIC %: 99.44 (2998% above median its 10-year median of 3.21)
GF Value™: zł4.76 vs. price of zł4.90 (2.9% above fair value)
Industry Position: 3576.2% above the Consumer Packaged Goods median (#137 of 1830)
No single metric tells the full story. See the WAR:OTM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Zaklady Przemyslu Cukierniczego Otmuchow Business Description
Zaklady Przemyslu Cukierniczego Otmuchow SA is involved in producing and selling sweets, salty snacks, and breakfast cereal products in Poland and internationally. It offers cakes, created sugar molds, glazed gingerbread hearts and stars, lollipops, chocolate and sugar covered jellies, halvah, filled and hard caramels, and dragees, marshmallows, and other products.
70GF Score
Get the complete analysis for WAR:OTM
3-Year ROIIC % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
WAR:OTM has been successfully added to your 
