1. What is Economic Value Added Calculator?
Definition: This calculator computes EVA, the value created above the required return on invested capital.
Purpose: Helps assess a company’s true economic profit, aiding investment and performance analysis.
2. How Does the Calculator Work?
The calculator uses the formula:
EVA Formula:
\( EVA = NOPAT - (IC \times WACC) \)
Where:
- \( NOPAT \): Net Operating Profit After Tax (dollars)
- \( IC \): Invested Capital (dollars)
- \( WACC \): Weighted Average Cost of Capital (decimal)
Steps:
- Enter NOPAT, invested capital, and WACC.
- Subtract the finance charge (IC × WACC) from NOPAT.
- Display EVA with 2 decimal places.
3. Importance of EVA
Calculating EVA is crucial for:
- Profitability Insight: Shows value beyond capital costs.
- Investment Decisions: Identifies companies creating shareholder value.
- Performance Evaluation: Measures management efficiency in capital use.
4. Using the Calculator
Example 1: NOPAT = $100,000, IC = $500,000, WACC = 0.06:
- NOPAT: $100,000
- Invested Capital: $500,000
- WACC: 0.06
- EVA: \( 100,000 - (500,000 \times 0.06) = 100,000 - 30,000 = 70,000 \) dollars
- Result: \( 70,000.00 \) dollars
Example 2: NOPAT = $80,000, IC = $300,000, WACC = 0.05:
- NOPAT: $80,000
- Invested Capital: $300,000
- WACC: 0.05
- EVA: \( 80,000 - (300,000 \times 0.05) = 80,000 - 15,000 = 65,000 \) dollars
- Result: \( 65,000.00 \) dollars
Example 3 (Negative EVA): NOPAT = $50,000, IC = $400,000, WACC = 0.08:
- NOPAT: $50,000
- Invested Capital: $400,000
- WACC: 0.08
- EVA: \( 50,000 - (400,000 \times 0.08) = 50,000 - 32,000 = 18,000 \) dollars
- Result: \( 18,000.00 \) dollars
5. Frequently Asked Questions (FAQ)
Q: What does a positive EVA indicate?
A: It shows the company generates value above its capital cost.
Q: How is WACC determined?
A: Use our WACC calculator or check financial reports for the weighted average cost.
Q: What if EVA is negative?
A: It suggests the company isn’t covering its capital costs, indicating inefficiency.
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