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THE PLAYGROUND

The return engine

Margin and capital efficiency work together.

LIVE EXPERIMENT

The return engine

Return on invested capital15%
0300
040
501000
1001500

Before you move a sliderCan a low-margin business earn a high return on capital?

ROIC 15% = NOPAT margin 7.5% × capital turnover 2×
READ THE MECHANISM

NOPAT is 75. The business generates 2 of revenue per unit of average invested capital. Improving margin and reducing unnecessary capital can raise ROIC, but cutting necessary investment may damage future returns.

Model assumptions & units

Hypothetical $m. NOPAT = operating profit × (1 − tax rate). ROIC definitions vary; this model assumes the stated average capital is consistently measured and excludes excess cash. It is not the same as shareholder return.

Learn the thinking behind it