Return on capital (ROIC) refers to the ratio of funds invested or used to relevant returns (returns are usually expressed as interest earned and/or shared profits). Return on net assets (ROE), also known as return on net assets, is the percentage of net profit and average shareholders' equity, which is the percentage rate obtained by dividing the company's after-tax profit by its net assets.

2. The contents reflected are different.

Return on capital (ROIC) is an index used to evaluate the historical performance of a company or its institutions. Return on equity (ROE) reflects the income level of shareholders' equity, which is used to measure the efficiency of a company in using its own capital. The higher the index value, the higher the return on investment.

3. Analyze the problem from different angles.

Return on capital (ROIC) is to look at the problem from the perspective of capital, comprehensively consider equity and creditor's rights, and measure the efficiency of investment. Return on equity (ROE) perspective is to look at the problem from the perspective of shareholders, and only measure the return from the perspective of equity, regardless of the company's capital structure and liabilities.

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