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How to calculate return on capital employed(ROCE)?
Return on Capital Employed (ROCE) is a measure of a company's profitability and efficiency in using its capital. It is calculated by dividing the company's operating profit by its capital employed. The formula is:

ROCE = Operating Profit / Capital Employed

Operating profit is the profit after deducting operating expenses and is found on the income statement. Capital employed is the total capital used in the business and can be calculated by adding long-term debt to shareholders' equity.

ROCE is a useful metric for investors as it provides insight into how effectively a company is utilizing its capital to generate profits. A higher ROCE indicates that a company is generating more profits with the same amount of capital, which is a positive sign. A company that consistently generates a high ROCE is considered more efficient and profitable than one that generates a low ROCE.
Return on Capital Employed (ROCE) is a financial metric that assesses a company's efficiency in generating profits from its capital investments. The formula to calculate ROCE is:

ROCE=( NetOperatingProfitAfterTaxes(NOPAT)/CapitalEmployed)×100

1. Calculate NOPAT: Subtract taxes from the operating profit (EBIT) to get the Net Operating Profit After Taxes.

NOPAT=EBIT×(1−TaxRate)

2. Determine Capital Employed: Capital Employed is the sum of a company's equity and long-term debt. It can be calculated as:

CapitalEmployed=TotalAssets−CurrentLiabilities

3. Plug into the ROCE Formula: Substitute the values into the ROCE formula and multiply the result by 100 to express it as a percentage.

A higher ROCE indicates better efficiency in utilizing capital to generate profits. Investors often use ROCE to evaluate a company's financial performance and its ability to provide returns on invested capital.

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