> For the complete documentation index, see [llms.txt](https://aicy.gitbook.io/dictionary/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://aicy.gitbook.io/dictionary/productivity/eva/eva-ratio.md).

# EVA Ratio

EVA를 순영업자산으로 나누어 계산한다.

일종의 ‘초과이익율’로써 Ratio가 0 보다 크면, 기업은 초과이익을 달성하고 있으므로 정상적인 경영상태에 있음을 의미한다.

<figure><img src="https://2485290592-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2F18KeKzWFcQdh0OOOTkvR%2Fuploads%2FKctlDVZbkEGQX32t3DsC%2FBanner%20(34).png?alt=media&amp;token=997a2b10-cacf-4ba4-a9ae-ee4e24e728a7" alt="" width="375"><figcaption></figcaption></figure>

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