Friday, April 13, 2007

EVA

sternsteward.com

Calculating EVA

In the field of corporate finance, economic value added is a way to determine the value created, above the required return, for the shareholders of a company.

The basic formula is:

EVA \ = \  ( r - c ) \cdot K   \ = \ NOPAT -  c \cdot K

where

r = {  NOPAT \over K } , called the return on capital employed (ROCE)

is the firm's return on capital, NOPAT is the Net Operating Profit After Tax, c is the Weighted Average Cost of Capital (WACC) and K is capital employed.

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