Return on Invested Capital

What is ROIC?

ROIC measures how efficiently a company uses investor money (debt and equity) to generate profits. It shows the percentage return on all capital invested in the business.

Think of it like this

You and a friend invest $10,000 in a food truck. If it generates $2,000 profit yearly, your ROIC is 20%. Compare this to a 2% savings account - the food truck is 10x better at generating returns!

Formula

ROIC = NOPAT / Invested Capital
  • NOPAT: Net Operating Profit After Tax
  • Invested Capital: Total debt + equity - excess cash

Why it matters

  • Shows management's capital allocation skills
  • ROIC > WACC means value creation
  • Consistent high ROIC indicates competitive advantage
  • Better than ROE because includes debt
  • Warren Buffett's favorite profitability metric

What's a good value?

< 5%
Poor
Destroying value
5-10%
Below Average
Not creating much value
10-15%
Average
Meeting expectations
15-20%
Good
Creating solid value
> 20%
Excellent
Strong competitive moat

Real-world example

Apple ROIC: 30% - exceptional capital efficiency. Utilities: 5-7% - capital intensive, regulated. Amazon: 15% - good for retail. Software companies: 20-40% - asset-light models.

Things to watch out for

  • Capital calculations vary between sources
  • Can be manipulated with financial engineering
  • Compare within industries for best results

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