Name: Return on Capital Employed (ROCE)

Definition: ROCE looks at how effectively the company uses all long-term capital — both debt and equity — to generate profits. It’s a good way to compare companies with different financing structures. Higher ROCE means the company makes good returns on every dollar invested in its business operations.

Interpretation:
• In '2022', DDS's return on capital employed was 49.7%, indicating returns achieved on invested capital. Industry average for Department/Specialty Retail Stores in '2022' stood at 18.3%.
• In '2023', DDS's return on capital employed was 46.7%, indicating returns achieved on invested capital. The decline from '2022' may indicate some operational or financial challenges. Industry average for Department/Specialty Retail Stores in '2023' stood at 15.8%. Industry average declined by 2.5% from previous year.
• In '2024', DDS's return on capital employed was 36.5%, indicating returns achieved on invested capital. The decline from '2023' may indicate some operational or financial challenges. Industry average for Department/Specialty Retail Stores in '2024' stood at 15.8%. Industry average increased by 0.0% compared to previous year.
• In '2025', DDS's return on capital employed was 28.5%, indicating returns achieved on invested capital. The decline from '2024' may indicate some operational or financial challenges. Industry average for Department/Specialty Retail Stores in '2025' stood at 13.0%. Industry average declined by 2.7% from previous year.
Overall, DDS's return on capital employed has been volatile but showed a downward trend over the past 4 years.

Formula: ROCE = EBIT / (Total Assets - Current Liabilities)

Good Range: Often 8%-20%.