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If you see this, it typically means it's a company with a great business model and plenty of profitable reinvestment opportunities. However, after briefly looking over the numbers, we don't think PHINIA  has the makings of a multi-bagger going forward, but let's have a look at why that may be.If you haven't worked with ROCE before, it measures the 'return'  a company generates from capital employed in its business. The formula for this calculation on PHINIA is:. Return on Capital Employed = Earnings Before Interest and Tax  ÷ . Therefore, PHINIA has an ROCE of 11%. 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