I need help Calculating the business risk $($ROIC$)$ for General Motors

ROIC$=$ NetOperatingProfitAfterTaxes$($NoPAT$)/$ AverageInvestedCapital

Income Statement $2022$ General Motors Company $2021$ General Motors Company $2020$ General Motors Company $2019$ General Motors Company

Income Statement US$ million US$ million US$ million US$ million

Revenue $$156,735\mathrm{.}00$ $$127,004\mathrm{.}00$ $$122,485\mathrm{.}00$ $$137,237\mathrm{.}00$

Cost of Revenue, Total $134,554\mathrm{.}00103,726\mathrm{.}00107,313\mathrm{.}00123,265\mathrm{.}00$

Gross Margin $14\mathrm{.}15\%18\mathrm{.}33\%12\mathrm{.}39\%10\mathrm{.}18\%$

Gross Profit $22,181\mathrm{.}0023,278\mathrm{.}0015,172\mathrm{.}0013,972\mathrm{.}00$

Operating expenses $$147,077\mathrm{.}00$ $$117,680\mathrm{.}00$ $$115,851\mathrm{.}00$ $$131,756\mathrm{.}00$

Research & Development $----$

Cost of Revenue, Total $134,554\mathrm{.}00103,726\mathrm{.}00107,313\mathrm{.}00123,265\mathrm{.}00$

Depreciation$/$Amortization $----$

Interest Exp.$($Inc$.),$Net$-$Operating, Total $----$

Other Operating Expenses, Total $-1---$

Selling$/$General$/$Admin$.$ Expenses, Total $10,156\mathrm{.}007,354\mathrm{.}005,638\mathrm{.}008,491\mathrm{.}00$

Unusual Expense $($Income$)2,368\mathrm{.}006,600\mathrm{.}002,900\mathrm{.}00-$

Operating income $$9,658\mathrm{.}00$ $$9,324\mathrm{.}00$ $$6,634\mathrm{.}00$ $$5,481\mathrm{.}00$

Total Revenue $156,735\mathrm{.}00127,004\mathrm{.}00122,485\mathrm{.}00137,237\mathrm{.}00$

Total Operating Expense $147,077\mathrm{.}00117,680\mathrm{.}00115,851\mathrm{.}00131,756\mathrm{.}00$

Operating Margin $6\mathrm{.}16\%7\mathrm{.}34\%5\mathrm{.}42\%3\mathrm{.}99\%$

Net income before taxes $$11,597\mathrm{.}00$ $$12,716\mathrm{.}00$ $$8,095\mathrm{.}00$ $$7,436\mathrm{.}00$

Operating Income $9,658\mathrm{.}009,324\mathrm{.}006,634\mathrm{.}005,481\mathrm{.}00$

Gain $($Loss$)$ on Sale of Assets $----$

Interest Inc.$($Exp$.),$Net$-$Non$-$Op$.,$ Total $310497-183915$

Other, Net $1,629\mathrm{.}002,895\mathrm{.}001,644\mathrm{.}001,040\mathrm{.}00$

Net income after taxes $$9,709\mathrm{.}00$ $$9,945\mathrm{.}00$ $$6,321\mathrm{.}00$ $$6,667\mathrm{.}00$

Net Income Before Taxes $11,597\mathrm{.}0012,716\mathrm{.}008,095\mathrm{.}007,436\mathrm{.}00$

Net Profit Margin $5\mathrm{.}69\%7\mathrm{.}75\%5\mathrm{.}10\%4\mathrm{.}80\%$

Provision for Income Taxes $1,888\mathrm{.}002,771\mathrm{.}001,774\mathrm{.}00769$

Net income $$156,735\mathrm{.}00$ $$127,004\mathrm{.}00$ $$122,485\mathrm{.}00$ $$6,732\mathrm{.}00$

Net Income Before Extra. Items $9,935\mathrm{.}0010,019\mathrm{.}006,427\mathrm{.}006,732\mathrm{.}00$

Total Extraordinary Items $---0$

Miscellaneous

Effective Tax Rate $16\mathrm{.}28\%21\mathrm{.}79\%21\mathrm{.}92\%10\mathrm{.}34\%$

Normalized EBITDA $24,271\mathrm{.}0028,676\mathrm{.}0023,001\mathrm{.}0020,673\mathrm{.}00$

Normalized EBIT $12,995\mathrm{.}0016,629\mathrm{.}0010,325\mathrm{.}006,613\mathrm{.}00$

Balance Sheet $2022$ General Motors Company $2021$ General Motors Company $2020$ General Motors Company $2019$ General Motors Company

Assets US$ million US$ million US$ million US$ million

Current Assets $$100,451\mathrm{.}00$ $$82,103\mathrm{.}00$ $$80,924\mathrm{.}00$ $$74,992\mathrm{.}00$

Total Inventory $15,366\mathrm{.}0012,988\mathrm{.}0010,235\mathrm{.}0010,398\mathrm{.}00$

Prepaid Expenses $----$

Total Receivables, Net $46,956\mathrm{.}0034,043\mathrm{.}0034,244\mathrm{.}0033,398\mathrm{.}00$

Cash and Short Term Investments $31,303\mathrm{.}0028,676\mathrm{.}0029,038\mathrm{.}0023,243\mathrm{.}00$

Other Current Assets, Total $6,826\mathrm{.}006,396\mathrm{.}007,407\mathrm{.}007,953\mathrm{.}00$

Fixed assets $$79,049\mathrm{.}00$ $$80,144\mathrm{.}00$ $$78,451\mathrm{.}00$ $$81,905\mathrm{.}00$

Construction in Progress $-$ Gross $7,340\mathrm{.}005,395\mathrm{.}003,581\mathrm{.}003,042\mathrm{.}00$

Accumulated Depreciation, Total $-41,265\mathrm{.}00-40,780\mathrm{.}00-38,004\mathrm{.}00-28,699\mathrm{.}00$

Land$/$Improvements $-$ Gross $1,307\mathrm{.}001,301\mathrm{.}001,339\mathrm{.}001,302\mathrm{.}00$

Machinery$/$Equipment $-$ Gross $58,188\mathrm{.}0055,163\mathrm{.}0050,864\mathrm{.}0053,400\mathrm{.}00$

Natural Resources $-$ Gross $----$

Other Property$/$Plant$/$Equipment $-$ Gross $1,099\mathrm{.}001,100\mathrm{.}001,000\mathrm{.}001,100\mathrm{.}00$

Buildings $-$ Gross $11,461\mathrm{.}0010,542\mathrm{.}009,671\mathrm{.}009,705\mathrm{.}00$

Leases $-$ Gross $40,919\mathrm{.}0047,423\mathrm{.}0050,000\mathrm{.}00-$

Intangible assets

Goodwill, Net