Economic Profit

In accounting Economic Profit, or EP, is a single-period metric to determine the value created by a company in one year.
  EP = Net Earnings - Equity Charge      = (ROE - COE) * Equity  
where
  ROE = Return on Equity   COE = Cost of Equity      = Risk-free Rate + Beta * Equity Risk Premium  
See also: Economic profit for the economics meaning of the term.

 

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