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.
Associated Commercial Co's 3-Year ROIIC % for the quarter that ended in Jun. 2025 was 7.12%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for Associated Commercial Co's 3-Year ROIIC % or its related term are showing as below:
XMAU:ACC's 3-Year ROIIC % is not ranked
in the Vehicles & Parts industry.
Industry Median: 4.24
vs XMAU:ACC: 7.12
Associated Commercial Co (XMAU:ACC) 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.
Associated Commercial Co 3-Year ROIIC % Related Terms
Associated Commercial Co 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.
XMAU:ACC vs ORLY, AZO, GPC: 3-Year ROIIC % Comparison
For the Auto Parts subindustry, Associated Commercial Co'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.
Associated Commercial Co 3-Year ROIIC % vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Associated Commercial Co's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Associated Commercial Co's 3-Year ROIIC % falls into.
* 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.
Associated Commercial Co (XMAU:ACC) has a 3-Year ROIIC % of 7.12 as of Jun. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Associated Commercial Co and its competitors. This is near median its historical median of 7.12.
Is Associated Commercial Co's 3-Year ROIIC % too high?
Associated Commercial Co's current 3-Year ROIIC % of 7.12 is near median its 10-year median of 7.12. The Vehicles & Parts industry median 3-Year ROIIC % is 4.24. Associated Commercial Co's value of 7.12 is 67.9% above this industry median. Overall, Associated Commercial Co has a GF Score™ of 71/100, reflecting its overall financial health beyond just this single metric.
How does Associated Commercial Co's 3-Year ROIIC % compare to ORLY and AZO?
Associated Commercial Co's 3-Year ROIIC % of 7.12 can be compared against companies in the Vehicles & Parts industry. The industry median 3-Year ROIIC % is 4.24. Associated Commercial Co's value of 7.12 is 67.9% above this benchmark. While the company's 10-year median is 7.12 vs. the industry median of 4.24, Associated Commercial Co 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 Vehicles & Parts company?
The median 3-Year ROIIC % among Vehicles & Parts companies is 4.24, based on 1,253 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. Associated Commercial Co's current 3-Year ROIIC % of 7.12 is 67.9% 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 Associated Commercial Co and its competitors. For the Vehicles & Parts industry, the median 3-Year ROIIC % is 4.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Associated Commercial Co's current 3-Year ROIIC % is 7.12, which is near median its own 10-year median of 7.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Associated Commercial Co stock overvalued right now?
Associated Commercial Co (XMAU:ACC) has a current 3-Year ROIIC % of 7.12. The stock's GF Value™ is MUR198.15, compared to a current price of MUR219.50 — trading 10.8% above its estimated fair value. The current 3-Year ROIIC % is 7.12, which is near median its 10-year median of 7.12 and 67.9% above the Vehicles & Parts industry median of 4.24. Associated Commercial Co's overall GF Score™ is 71/100 with 5 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 Associated Commercial Co (XMAU:ACC), the current 3-Year ROIIC % is 7.12 as of Jun. 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 Associated Commercial Co (XMAU:ACC) Overvalued in 2026?
Based on GuruFocus' analysis, Associated Commercial Co stock appears to be overvalued.
The current stock price of MUR219.50 is trading 10.8% above its estimated GF Value™ of MUR198.15.
Key valuation signals for XMAU:ACC:
3-Year ROIIC %: 7.12 (near median its 10-year median of 7.12)
GF Value™: MUR198.15 vs. price of MUR219.50 (10.8% above fair value)
Industry Position: 67.9% above the Vehicles & Parts median
No single metric tells the full story. See the XMAU:ACC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Associated Commercial Co Ltd is a dealer of motor vehicles, spare parts, new tyres, and accessories. The company generates revenue from the sale of vehicles, batteries and lubricants, spare parts, and tyres, with the majority of its revenue derived from tyre sales.
71GF Score
Get the complete analysis for XMAU:ACC
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
XMAU:ACC has been successfully added to your 
