I need a unique response to this discussion post. With one APA in-text citation and one APA reference. Jacob Molano Economic Value Added (EVA) is a financial performance metric that measures a company's ability to generate returns above its cost of capital. Unlike traditional metrics such as net income, EVA accounts for the opportunity cost of invested capital, offering a clearer view of true value creation. According to Costin (2017), EVA is "the difference between the net operating profit after taxes (NOPAT) and the capital cost employed to generate that profit." This metric is valuable because it exposes whether a company is creating or destroying shareholder wealth. A firm can show accounting profits while having a negative EVA if it fails to earn sufficient returns on capital. As Costin (2017) explains, "even a company with growing profits can have a negative EVA" if investments do not exceed their cost. To improve EVA, companies can increase operational efficiency, optimize capital usage, and eliminate or restructure underperforming assets. EVA also encourages disciplined investment decisions, focusing on projects with returns above the cost of capital (Costin, 2017). Ultimately, EVA enhances financial analysis by aligning management goals with long-term shareholder value