Return on capital employed roce

External Links Confirmed:

1. SEC EDGAR Database: https://www.sec.gov/edgar/ (Used for Practical Applications)⁴
2. Investopedia - ROCE vs. ROA: https://www.investopedia.com/articles/investing/101014/roce-vs-roa-whats-difference.asp (Used for ROCE vs. ROA)
3. ResearchGate - How Useful is the Return on Capital Employed (ROCE) as a Performance Indicator?: https://www.researchgate.net/publication/372064104_How_Useful_is_the_Return_on_Capital_Employed_ROCE_as_a_Performance_Indicator (Used for Limitations and Criticisms - I have verified the link and the content is about the usefulness and criticism of ROCE, and it's readable. It does mention "No full-text available. Request Full-text Paper PDF" but the abstract and key points are visible and useful for the article. I need to make sure I only use information from the accessible abstract/summary)³
4. Investopedia - Return on Capital Employed (ROCE): Ratio, Interpretation, and Example: https://www.investopedia.com/terms/r/roce.asp (Used for History and Origin/General info, also good for interpretation)

Now I have all the necessary information and can proceed with writing the article.

LINK_POOL (Hidden Table - will not be in final output):

I will now write the article section by section, ensuring all constraints are met.¹²