Economic value added

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What Wikipedia says

In accounting, as part of financial statements analysis, economic value added (EVA) is an estimate of a firm's economic profit, or the value created in excess of the required return of the company's shareholders. EVA is the net profit less the capital charge ($) for raising the firm's capital.

Excerpt from the Wikipedia article “Economic value added”, under the CC BY-SA 4.0 license. Read the article on Wikipedia