Which group would benefit from analyzing ROCE as part of their due diligence?

Analyzing Return on Capital Employed (ROCE) is particularly beneficial for creditors assessing repayment risk because ROCE provides insights into how efficiently a company is generating profits from its capital. Creditors want to ensure that the businesses they lend to are profitable and capable of meeting their financial obligations, including interest and principal repayments. A high ROCE indicates effective use of capital, suggesting the company is likely to have sufficient earnings to cover its debts, thereby reducing the perceived risk associated with lending to that company.

In contrast, the other groups mentioned typically have different focuses. Employees generally assess job security based on company performance and stability, but ROCE is more about financial efficiency than job security. Government regulators monitor compliance issues, which are related to various regulations rather than directly assessing a company's profitability or efficiency metrics like ROCE. Lastly, consumers looking for product rebates are primarily concerned with pricing and customer satisfaction rather than the financial ratios used to evaluate a company’s operational efficiency or creditworthiness.