From Longman Business Dictionaryreturn on capitalreˌturn on ˈcapital abbreviation ROC noun [singular, uncountable]ACCOUNTING1the profit on an investment in relation to the amount investedSYNRETURN ON INVESTMENTUS companies have invested more than $7 billion in Chile with an annual return on capital of more than 40%.2 (also return on capital employed), abbreviation ROCE a company’s profit for a particular year in relation to its CAPITAL (=money from shareholders and lenders)Its return on capital invested was 31%, putting it in the same league as other big food companies.
