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Return on Invested Capital ("ROIC") and Economic Return Calculations GAAP to non-GAAP reconciliation (dollars in thousands):
Nine Months EndedSix Months EndedNine Months Ended
Jun 28,Mar 29,Jun 29,
202520252024
Operating income, as reported$149,259 $95,651 $113,874 
Restructuring and other charges4,683 4,683 20,257 
Accelerated stock-based compensation (1)+— +— +892 
Adjusted operating income153,942 100,334 135,023 
÷3x2÷3
51,314 45,008 
x4x4
Adjusted annualized operating income205,256 200,668 180,032 
Adjusted effective tax ratex11 %x13 %x16 %
Tax impact22,578 26,087 28,805 
Adjusted operating income (tax-effected)$182,678 $174,581 $151,227 
Average invested capital$1,298,575 $1,276,742 $1,454,871 
ROIC14.1 %13.7 %10.4 %
WACC-8.9 %-8.9 %-8.2 %
Economic Return5.2 %4.8 %2.2 %
Jun 28,Mar 29,Dec 28,Sep 28,
2025202520242024
Equity$1,419,085 $1,351,675 $1,319,069 $1,324,825 
Plus:
  Debt and finance lease obligations - current50,678 121,014 121,977 157,325 
  Operating lease obligations - current (2)8,470 9,968 14,875 14,697 
  Debt and finance lease obligations - long-term92,215 88,761 88,728 89,993 
  Operating lease obligations - long-term31,192 32,720 35,124 32,275 
Less: Cash and cash equivalents(237,567)(310,531)(317,161)(345,109)
$1,364,073 $1,293,607 $1,262,612 $1,274,006 
Jun 29,Mar 30,Dec 30,Sep 30,
2024202420232023
Equity$1,266,360 $1,259,762 $1,266,755 $1,214,382 
Plus:
Debt and finance lease obligations - current258,175 245,964 251,119 240,205 
Operating lease obligations - current (2)7,990 8,281 9,172 8,363 
Debt and finance lease obligations - long-term90,715 192,025 192,118 190,853 
Operating lease obligations - long-term31,923 33,915 35,989 38,552 
Less: Cash and cash equivalents(269,868)(265,053)(231,982)(256,233)
$1,385,295 $1,474,894 $1,523,171 $1,436,122 
(1)During the nine months ended June 29, 2024, $0.9 million of accelerated stock-based compensation expense was recorded in selling and administrative expense in the accompanying Condensed Consolidated Statements of Operations as a result of a previously announced executive retirement agreement.
(2)Included in other accrued liabilities on the Condensed Consolidated Balance Sheets.