What do you want to know about DC machines? It will be great if you could be more specific in your questions...

this is what i understand of it

ROIC measures the amount of cash generated by each dollar of capital invested in a company’s operations. It measures how effectively a company has deployed the capital invested in its business in generating cash flow. A company whose ROIC exceeds its cost of capital generates positive net cash flow, thereby creating value; a company whose ROIC is less than its cost of capital generates negative net cash flow from an economic perspective, thereby destroying value; and a company whose ROIC equals its cost of capital neither creates nor destroys value.

A measurement of return on the investment needed for a business to function, otherwise known as capital employed, expressed as a dollar amount or a percentage. It is used to show a business' health, specifically by showing how efficiently its investments are used to create a profit. A good ROCE is one that is greater than the rate at which the company borrows.

Because capital employed has no set definition, there are different ways to calculate ROCE. Two common ways are:

ROCE = (Operating Profit Before Tax) / (Total Assets - Current Liabilities) and ROCE = ((Profit before Tax) / (Capital Employed)) * 100.