Master of Science in Management $-$ Data Analytics $($Online$)$

Business Integration and Strategic Management $-$ Shareholder Value and Return

Which one of the following is the single most useful financial measurement for long$-$range planning and for setting long$-$term profit targets?

A Return on Capital Employed $($ROCE$).$

B Earnings per Share $($EPS$).$

C Gross profit margin.

D Net profit.