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ROCE - Return on Capital Employed
(Return on capital used)

ROCE : The company  what  It shows that it is used very efficiently. It uses the profit before tax figure as the difference from the ROIC value. The reason for this is that although it is a ratio used mostly from the perspective of company managers, it is important for VALUE INVESTMENT. HIGHER than the Firm's Weighted Average Cost of Capital (WCC)  a valueis viewed positively.ROIC value A value close to is positive for the company.

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