This is the measure of output (taken as operating profit after tax and some other adjustments) less input (taken as the annual rental charge on the total capital employed, both debt and equity).

这种方法是用产出（这里表示扣除营业税以及做了其他调整的营业净利润）减去投入（这里表示年度总投入资本，包括负债和权益）。

youdao

This is the measure of output (taken as operating profit after tax and some other adjustments) less input (taken as the annual rental charge on the total capital employed, both debt and equity).

ECONOMIST: The ultimate measure by which a company is judged