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ROIC Calculator — Return on Invested Capital

Calculate Return on Invested Capital (ROIC) from NOPAT and invested capital.
Compare ROIC vs WACC to see if a company creates or destroys shareholder value.

ROIC

Return on Invested Capital (ROIC)

ROIC measures how efficiently a company uses the capital invested in its business to generate profit. It is one of the most important metrics in fundamental analysis because it tells you whether management is creating or destroying value.

Formula:

ROIC = NOPAT / Invested Capital

NOPAT = EBIT × (1 - Tax Rate)

Invested Capital = Total Assets - Current Liabilities - Excess Cash

What NOPAT and Invested Capital represent:

Term Meaning
NOPAT Net Operating Profit After Tax — profit from core operations, excluding interest
EBIT Earnings Before Interest and Taxes
Invested Capital All capital deployed in the business — equity + debt, minus non-operating items

The critical comparison: ROIC vs WACC

Result Meaning
ROIC > WACC Company creates economic value — every dollar invested earns more than it costs
ROIC = WACC Break-even — no value created or destroyed
ROIC < WACC Value destruction — better to return capital to shareholders

WACC (Weighted Average Cost of Capital) represents what investors expect to earn from providing capital to this company. If ROIC exceeds WACC, the company has a competitive advantage worth paying a premium for.

Why ROIC matters more than ROE: ROE can be inflated by taking on debt (leverage). ROIC strips out the effect of financing and focuses purely on operational efficiency.

Typical ROIC benchmarks:

Sector Good ROIC
Technology 20%+
Retail 10–20%
Manufacturing 8–15%
Utilities 5–10%

Consistent high ROIC over many years is a hallmark of great businesses (Visa, Microsoft, Coca-Cola).


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