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IntegrityCash ROIC#81

Financial Leverage Ratio

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Operating cash flow divided by total capital invested. Unlike ROIC which uses accounting profits, this uses actual cash flow, providing a harder-to-manipulate view of how well capital is deployed.

Formula

Operating Cash Flow / Total Capital x 100

Description

Measures the cash return generated on total capital invested (debt plus equity). Unlike ROIC, which uses NOPAT (an accounting figure), this uses actual operating cash flow. It provides a less manipulable view of capital efficiency.

Interpretation

Above 10% is strong. Compare to ROIC: if cash ROIC significantly exceeds ROIC, the company may have conservative accounting. If much lower, earnings quality deserves scrutiny.

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