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Valuation

Return on invested capital

After-tax operating profit divided by invested capital, the truest measure of how well a business uses the money it employs, both debt and equity. It creates value only when it beats the cost of capital, often abbreviated WACC.

Return on invested capital (ROIC) answers one question: for every dollar put into a business, how much profit does it produce each year? Invested capital is simply all the money the business runs on, both borrowed and owned. A high ROIC means the company is good at turning money into more money, which is the clearest sign of a genuinely strong business.

Picture a coffee shop that costs $100,000 to set up and earns $15,000 in its first year. That is a 15% ROIC. But on its own, 15% tells you almost nothing. What matters is whether the business earns more than its money actually costs, because that money is not free: the borrowed part carries interest, and the owners' part could have earned a return elsewhere. That cost is called WACC.

So ROIC only makes sense next to WACC. If the shop earns 15% on money that costs 9%, it is creating value, making you richer than the money cost you. If it earns 6% on money that costs 9%, it is destroying value: every dollar it reinvests comes back worth less than a dollar, and you would be better off putting your cash elsewhere. The same 15% could be excellent or merely average depending on the business's WACC, which is why you always judge the two together, never ROIC alone.

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