Typically, we'll want to notice a trend of growing return on capital employed (ROCE) and alongside that, an expanding base of capital employed. This shows us that JF Technology Berhad is able to continually reinvest its earnings back into the business and generate higher returns. The formula for this calculation is: Return on Capital Employed = Earnings Before Interest and Tax (EBIT) (Total Assets - Current Liabilities) 0.051 = RM7.2