The text discusses the concept of Return on Capital Employed (ROCE), which is a financial ratio used to measure a company's profitability and efficiency in utilizing its capital. The term "rotation of capital" is also mentioned, representing the process of transforming capital from one form to another. These two concepts are important in understanding a company's economic strategies. Another related metric, Capital Turnover, measures the efficiency of capital utilization. Another ratio, Return on Capital Invested (CROCI), is mentioned as an "economic" equivalent to ROCE, calculated using a rotation approach. The text also mentions the Working Capital Turnover Ratio, which measures the efficiency of net sales in relation to working capital.