SO I AM SWITCHING ND USING THIS - The significant decrease from 4.91% in 2022 to -29.38% in 2023 indicates a substantial reduction in the efficiency with which Hasbro is using its capital to generate profits, aligning with the principles outlined by Wahlen, Baginski, & Bradshaw (2023) regarding the critical nature of ROCE in evaluating a company's financial performance. FOR THIS - The significant decrease from 4.91% in 2022 to -29.38% in 2023 indicates a substantial reduction in the efficiency with which Hasbro is using its capital to generate profits. The negative ROCE in 2023 is primarily due to the operating loss, which was partially offset by a tax benefit but still resulted in a negative NOPAT. This analysis indeed highlights the challenges Hasbro faced in 2023, impacting its profitability and capital efficiency. AM I RIGHT