ACI DD (ZAG:ACI) 3-Year ROIIC % : -44.55% (As of Dec. 2025)

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ZAG:ACI ACI DD ZAG:ACI
37 GF Score
Price €800.00
GF Value €914.74
! 3 Warning Signs
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What is ACI DD 3-Year ROIIC %?

ACI DD ZAG:ACI 37 3-Year ROIIC % is -44.55 as of Dec. 2025. GuruFocus rates ZAG:ACI with a GF Score™ of 37/100 and a GF Value™ of €914.74. The stock has 3 warning signs investors should review.

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. ACI DD's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -44.55%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

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

ZAG:ACI's 3-Year ROIIC % is not ranked
in the Travel & Leisure industry.
Industry Median: 3.94 vs ZAG:ACI: -44.55

ACI DD  (ZAG:ACI) 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.


ACI DD 3-Year ROIIC % Related Terms


ACI DD 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for ACI DD'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.

ACI DD 3-Year ROIIC % Chart

ACI DD 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 21.12 18.36 -66.87 -172.83 -44.55

ACI DD Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 -44.55 0.00 0.00

ZAG:ACI vs AS, HAS, LTH: 3-Year ROIIC % Comparison

For the Leisure subindustry, ACI DD'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.


ACI DD 3-Year ROIIC % vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, ACI DD's 3-Year ROIIC % distribution charts can be found below:

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


ZAG:ACI
37GF Score
ACI DD ZAG:ACI
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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ACI DD 3-Year ROIIC % Calculation

ACI DD'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**
=( 10.7402244 (Dec. 2025) - 3.7588018 (Dec. 2022) )/( 57.229 (Dec. 2025) - 72.9 (Dec. 2022) )
=6.9814226/-15.671
=-44.55%***

* 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 -44.55 mean?
ACI DD (ZAG:ACI) has a 3-Year ROIIC % of -44.55 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 ACI DD and its competitors.
Is ACI DD's 3-Year ROIIC % too high?
ACI DD's current 3-Year ROIIC % is -44.55. Overall, ACI DD has a GF Score™ of 37/100, reflecting its overall financial health beyond just this single metric.
How does ACI DD's 3-Year ROIIC % compare to AS and HAS?
ACI DD's 3-Year ROIIC % of -44.55 can be compared against companies in the Travel & Leisure industry. The industry median 3-Year ROIIC % is 3.94. 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 Travel & Leisure company?
The median 3-Year ROIIC % among Travel & Leisure companies is 3.94, based on 793 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. 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 ACI DD and its competitors. For the Travel & Leisure industry, the median 3-Year ROIIC % is 3.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ACI DD's current 3-Year ROIIC % is -44.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ACI DD stock overvalued right now?
ACI DD (ZAG:ACI) has a current 3-Year ROIIC % of -44.55. The stock's GF Value™ is €914.74, compared to a current price of €800.00 — trading 12.5% below its estimated fair value. The current 3-Year ROIIC % is -44.55. ACI DD's overall GF Score™ is 37/100 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 ACI DD (ZAG:ACI), the current 3-Year ROIIC % is -44.55 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 ACI DD (ZAG:ACI) Overvalued in 2026?

Based on GuruFocus' analysis, ACI DD stock appears to be undervalued. The current stock price of €800.00 is trading 12.5% below its estimated GF Value™ of €914.74.

Key valuation signals for ZAG:ACI:

  • 3-Year ROIIC %: -44.55
  • GF Value™: €914.74 vs. price of €800.00 (12.5% below fair value)
  • GF Score™: 37/100 with 3 warning signs

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


ACI DD Business Description

Address Rudolfa Strohala 2, Rijeka, HRV, 51000
ACI DD is engaged in providing berthing services to boats in marinas along the Croatian coast, and other activities related to chartering, construction, and repair of boats, as well as other activities. The company reports one segment as a whole for providing berth services.
37GF Score

Get the complete analysis for ZAG:ACI

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

€800.00
Price
€914.74
GF Value