Roic Labs
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Competitor's Up. Again.
You're Down. Again.

Helping Investors & C-Suite find Why.

Building Value Creation Systems powered by ROIC to move the Needle.

Contact Martin
Worked with
Use-cases

Built on a Decade of Delivery across Industries:

01
Root cause of
underperformance: identified.
Automotive Industry:

We ran a full ROIC diagnostic across the group's automotive entities, decomposing return on invested capital — isolating whether underperformance stemmed from pricing, cost structure, asset intensity, working capital management, or strategic positioning.

02
New channel & zero upfront
investment: implemented.
Ecommerce Industry:

We identified a completely unconventional distribution channel that required zero upfront investment: partnering with coffee shops as offline distribution points. The model used existing foot traffic at no cost, supplemented by targeted META ad campaigns that drove additional traffic to these locations.

03
M&A synergies vs. economic
reality: diagnosed.
Private Equity Client:

We ran a complex, multi-dimensional synergy analysis across the fund's target list. Each potential target was assessed on revenue synergies, cost synergies, and operational overlaps.

04
AI Transformation:
done right.
Ecommerce Industry:

Every process was re-architected: what should be automated end-to-end, what should be AI-assisted with human oversight, and what should remain fully manual. The implementation used Claude for intelligent document processing and decision support, ClickUp as the operational backbone, and Make.com for workflow automation connecting the entire stack.

05
Value Creation
Execution: delivered.
Pharmaceutical Industry:

Developed a proprietary analytical framework — implemented as custom software — that allowed each sales rep to analyze a target customer's business, identify where the customer was losing money or missing growth, and show exactly how the client's products and services could close that gap.

Approach

Blind Spots Worth Millions

Our Approach to Value Creation: ROIC > CoC.

For Investors & C-Suite
we bring Blind Spot into Sight with Advanced
Return On Invested Capital (ROIC) Lens.

Services

Value Creation
Diagnostics & Analytics

We decompose the company into its smallest economic parts, benchmark each against competitors. Tools include ROIC Tree, ROIC Benchmarking, Positioning and ROIC vs. Sales Growth Matrix.

Value Creation
Strategy & Planning

We translate the diagnosis into a sequenced, owner-assigned, KPI-linked Value Creation Plan - every initiative must pass one test: does it raise ROIC above WACC, and by how much?

Value Creation
Reporting & Monitoring

Quarterly tracking of the full value cascade - from company valuation down through ROIC, value drivers, financial KPIs, to operational drivers - all benchmarked against sector competitors. External accountability that catches a deteriorating driver in weeks, not after a fiscal year of drift.

Value Creation
Execution & Implementation

Shoulder-to-shoulder work with the client team to execute the Value Creation Plan - including Consultative Selling Solutions for distributor networks, Competitive Advantage initiatives, and operational improvement levers.

Value Creation
in AI Transformation

Transforming the organization into an AI-native company to create value — not to adopt technology for its own sake. AI Readiness Assessment, AI Thesis prioritized by Economic Profit impact, then implementation with proper governance and data security.

Value Creation
in M&A Transactions

End-to-end value-creation M&A process: screening targets on whether they genuinely earn above WACC, separating real synergies from Excel synergies, building the Value Creation Plan for the combined entity, and tracking PMI against Economic Profit.

Testimonials

What our clients are saying

"Martin worked for me on a short and intense M&A synergy assessment. Would highly recommend!"

Philip Roux,
L.E.K. Partner

"I can fully recommend Martin as an multi-skilled business consultant, delivering high quality business results."

Grzegorz Wadecki,
MSD Manager

"I can only recommend to co-operate with Martin as I know he will do a lot, so you succeed."

Jan Nemec,
MSD General Manager

Free Value Creation Scoping Session

Martin Goraczko, CFA
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Martin Goraczko, CFA

Strategy & Corporate Finance Consultant

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Value Creation System
What is the Value Creation System?

Six capabilities organized in a continuous loop — Diagnose, Plan, Execute, Monitor — plus two cross-cutting capabilities: AI Transformation and M&A. We enter wherever your situation demands: a company preparing for acquisition starts in M&A; one suspecting margin erosion starts in Diagnostics; one with a plan gathering dust starts in Execution. The system runs on one equation: Economic Profit = Invested Capital × (ROIC – WACC). Every recommendation either widens that spread or gets cut.

The icon links to the company's LinkedIn profile.
What do you actually deliver?

In simpler words: we help you to deliver results to investors.

Diagnostics produces an ROIC Tree connecting daily operational decisions to firm value — plus benchmarking against competitors with consistent accounting adjustments. Planning translates that into a sequenced Value Creation Plan with owners, KPIs, and Economic Profit impact per initiative. Execution means we work shoulder-to-shoulder with your team to implement it. Monitoring is quarterly ROIC tracking against competitors, catching deteriorating drivers in weeks rather than after a fiscal year of drift.

The icon links to the company's LinkedIn profile.
Can't our internal finance team calculate ROIC?

Calculating a textbook ROIC takes an hour. Getting a number you can actually trust — one that reflects economic reality rather than accounting convention — requires rigorous adjustments: LIFO/FIFO, capitalized R&D and marketing spend, lease treatments, goodwill handling, and many more. Then it needs to be decomposed into an operational tree, benchmarked against competitors with the same adjustments applied consistently, and translated into decisions. That depth of adjustment and contextualization is what we bring.

The icon links to the company's LinkedIn profile.
What does the process look like?

It starts with a two-hour concept meeting where we explore your situation, identify the highest-impact entry point, and sketch the scope together. If there's a fit, we propose a focused engagement — typically entering through Diagnostics for companies that haven't done this analysis before, or through a specific capability (M&A, AI Transformation, Execution) when the need is already clear. The same senior expert who runs the diagnosis leads every subsequent phase — no handoff to junior teams.

The icon links to the company's LinkedIn profile.
ROIC analysis