Table 8 Values for HC ROI calculation (€).

From: Implementation of the human capital management concept: an empirical study of small trading company

Indicator

2017–2018

2018–2019

2019–2020

Total operating profit (profit after taxation)

50,728

37,128

54,600

Total investment costs

1475

2930

2634

Net return on investment

49,253

34,198

51,966

HC ROI

33.39

11.67

19.73