Return on Capital Employed compared with bondholders and preferred shareholders, common shareholders return on investment is not fixed. This ratio is used as common shareholders investment rate of return index level. Return on Capital Employed decreased from 49 percent in 2013 to 34% in 2014, a phenomenon that is not good. Because it shows that corporate profitability is declining, the rate of return on common shareholders investment may become low. Negative factors will affect this ratio are: decline in operating income (probably due to increased sales or decreased cost of sales or expenses), increase the number of common shareholders will affect this rate.
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