Kirkuk Oil Corporation, an oil exploration company in Iraq, aims to evaluate its financial performance and shareholder value creation using the Economic Value Added (EVA) framework. Calculate Kirkuk Oil Corporation's EVA for the year ended December 31, 2023, based on the following data:

• Net Operating Profit After Tax (NOPAT): IQD 25,000,000
• Total Invested Capital: IQD 150,000,000
• Cost of Capital: 10%

Interpret the EVA results to assess the company's financial performance and efficiency in utilizing its capital resources.