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', S's return on capital employed was -15.3%, indicating returns achieved on invested capital. Industry average for Computer Software: Prepackaged Software in '2022' stood at -29.4%.
• In '2023', S's return on capital employed was -21.4%, indicating returns achieved on invested capital. The decline from '2022' may indicate some operational or financial challenges. Industry average for Computer Software: Prepackaged Software in '2023' stood at -24.3%. Industry average increased by 5.1% compared to previous year.
• In '2024', S's return on capital employed was -19.1%, indicating returns achieved on invested capital. The increase since '2023' reflects strengthening financial performance. Industry average for Computer Software: Prepackaged Software in '2024' stood at -25.2%. Industry average declined by 0.9% from previous year.
• In '2025', S's return on capital employed was -15.7%, indicating returns achieved on invested capital. The increase since '2024' reflects strengthening financial performance. Industry average for Computer Software: Prepackaged Software in '2025' stood at -10.2%. Industry average increased by 15.1% compared to previous year.
Overall, S's return on capital employed has been volatile but generally stable over the past 4 years.

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

Good Range: Often 8%-20%.