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Economic Value Added ની ગણતરી કેવી રીતે કરવી

Economic Value Added શું છે?

EVA measures true economic profit: (NOPAT) - (Invested Capital × WACC). Shows value creation above cost of capital.

સૂત્ર

EVA = NOPAT - (IC × WACC)
EVA
value creation — value creation
IC
IC value — Variable used in the calculation

પગલું દ્વારા પગલું માર્ગદર્શિકા

  1. 1Calculate NOPAT and invested capital
  2. 2Determine WACC
  3. 3EVA = NOPAT - (IC × WACC)
  4. 4Positive EVA = value creation

Worked Examples

ઇનપુટ
NOPAT $100M, IC $1B, WACC 8%
પરિણામ
EVA = $100M - $80M = $20M (creating $20M annual value)
Better than raw profit

Common Mistakes to Avoid

  • Using EBIT without adjustments
  • Neglecting non-operating items

Frequently Asked Questions

Why is EVA better than accounting profit?

Accounts for cost of capital; many profitable companies actually destroy value.

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