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ROIC

(Return on Invested Capital)

ROIC (Return on Invested Capital) measures how efficiently a company generates profits from its invested capital. Calculated as Net Operating Profit After Taxes (NOPAT) divided by total invested capital (debt + equity).

ROIC reveals whether companies create value - those with ROIC exceeding their
WACC (Weighted Average Cost of Capital) are value creators. The average ROIC for S&P500 companies is around 15%. High-ROIC companies like Apple (30%+) typically command premium valuations. Unlike ROE or ROA, ROIC considers both debt and equity financing, making it superior for capital-intensive businesses. Warren Buffett emphasizes ROIC when evaluating investment opportunities.
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