UPA Bhd (XKLS:7757) 3-Year ROIIC % : 1,080.11% (As of Dec. 2025) — 7955% Above Median

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.

XKLS:7757 UPA Corp Bhd XKLS:7757
50 GF Score
Price RM0.66
GF Value RM0.66
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is UPA Bhd 3-Year ROIIC %?

UPA Bhd XKLS:7757 50 3-Year ROIIC % is 1,080.11 as of Dec. 2025, which is 7955% above its 10-year median of 13.41. GuruFocus rates XKLS:7757 with a GF Score™ of 50/100 and a GF Value™ of RM0.66 (Fairly Valued). The stock has 6 warning signs investors should review. Among 530 Conglomerates companies, UPA Bhd ranks better than 99.62% 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. UPA Bhd's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 1,080.11%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

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

XKLS:7757's 3-Year ROIIC % is ranked better than
99.62% of 530 companies
in the Conglomerates industry
Industry Median: 1.61 vs XKLS:7757: 1080.11

UPA Bhd  (XKLS:7757) 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.


UPA Bhd 3-Year ROIIC % Related Terms


UPA Bhd 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for UPA Bhd'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.

UPA Bhd 3-Year ROIIC % Chart

UPA Bhd 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 -72.38 -2.88 29.70 -181.50 1,080.11

UPA Bhd 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 1,080.11 0.00

XKLS:7757 vs HON, MMM: 3-Year ROIIC % Comparison

For the Conglomerates subindustry, UPA Bhd'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.


UPA Bhd 3-Year ROIIC % vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, UPA Bhd's 3-Year ROIIC % distribution charts can be found below:

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


XKLS:7757
50GF Score
UPA Corp Bhd XKLS:7757
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

UPA Bhd 3-Year ROIIC % Calculation

UPA Bhd'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**
=( 2.7622938 (Dec. 2025) - 10.1934681 (Dec. 2022) )/( 245.749 (Dec. 2025) - 246.437 (Dec. 2022) )
=-7.4311743/-0.68799999999993
=1,080.11%***

* 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 1,080.11 mean?
UPA Bhd (XKLS:7757) has a 3-Year ROIIC % of 1,080.11 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 UPA Bhd and its competitors. This is 7955% above median its historical median of 13.41. According to the industry distribution chart, UPA Bhd ranks #2 out of 530 companies in the Conglomerates industry, placing it in the top 0.40000000000001%.
Is UPA Bhd's 3-Year ROIIC % too high?
UPA Bhd's current 3-Year ROIIC % of 1,080.11 is 7955% above median its 10-year median of 13.41. The Conglomerates industry median 3-Year ROIIC % is 1.61. UPA Bhd's value of 1,080.11 is 66987.6% above this industry median. Based on the distribution chart, UPA Bhd ranks #2 out of 530 companies in the Conglomerates industry, which is in the top quartile — a strong position relative to peers. Overall, UPA Bhd has a GF Score™ of 50/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does UPA Bhd's 3-Year ROIIC % compare to HON and MMM?
According to the Conglomerates industry distribution chart, UPA Bhd ranks #2 out of 530 companies for 3-Year ROIIC %. This places UPA Bhd in the top 0% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 1.61. UPA Bhd's value of 1,080.11 is 66987.6% above this benchmark. While the company's 10-year median is 13.41 vs. the industry median of 1.61, UPA Bhd 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 Conglomerates company?
The median 3-Year ROIIC % among Conglomerates companies is 1.61, based on 530 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. UPA Bhd's current 3-Year ROIIC % of 1,080.11 is 66987.6% 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 UPA Bhd and its competitors. For the Conglomerates industry, the median 3-Year ROIIC % is 1.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UPA Bhd's current 3-Year ROIIC % is 1,080.11, which is 7955% above median its own 10-year median of 13.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPA Bhd stock overvalued right now?
Based on GuruFocus' analysis, UPA Bhd (XKLS:7757) is currently considered Fairly Valued. The stock's GF Value™ is RM0.66, compared to a current price of RM0.66 — trading right at its estimated fair value. The current 3-Year ROIIC % is 1,080.11, which is 7955% above median its 10-year median of 13.41 and 66987.6% above the Conglomerates industry median of 1.61. UPA Bhd's overall GF Score™ is 50/100 with 6 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 UPA Bhd (XKLS:7757), the current 3-Year ROIIC % is 1,080.11 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 UPA Bhd (XKLS:7757) Overvalued in 2026?

Based on GuruFocus' analysis, UPA Bhd stock appears to be undervalued. The current stock price of RM0.66 is trading 0% below its estimated GF Value™ of RM0.66. GuruFocus considers UPA Bhd to be Fairly Valued.

Key valuation signals for XKLS:7757:

  • 3-Year ROIIC %: 1,080.11 (7955% above median its 10-year median of 13.41)
  • GF Value™: RM0.66 vs. price of RM0.66 (0% below fair value)
  • GF Score™: 50/100 with 6 warning signs
  • Industry Position: 66987.6% above the Conglomerates median (#2 of 530)

No single metric tells the full story. See the XKLS:7757 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


UPA Bhd Business Description

Address Jalan Kuchai Lama, Lot 8228, 6.5 Miles, Kuala Lumpur, MYS, 58200
UPA Corp Bhd operates through four segments: manufacturing of paper-based products, manufacturing of plastic products, machine trading, and healthcare products. The paper-based products business manufactures notebooks, diaries, calendars, fine stationeries, planners, notepads, and journals using paper bonded leather, PVC, and PU for covers. The plastic products business manufactures rigid PVC, APET, PETG, and GAG sheets, as well as PVC and PETG shrinkable label films. The machine trading business sells new Komori printing machines from Japan as the sole distributor in Malaysia, refurbishes and sells used printing machines, and provides after-sales services. The healthcare products business manufactures and markets healthcare products, including face masks and non-woven melt blown fabric.
50GF Score

Get the complete analysis for XKLS:7757

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

RM0.66
Price
RM0.66
GF Value