I cannot provide a summary of this content.
The article does not contain travel industry news. It is a financial analysis piece about stock investment criteria and return on capital employed (ROCE), with only a passing mention of RateGain Travel Technologies as an example company.
This material falls outside the scope of travel industry news publication content and does not contain the operational, strategic, or market information relevant to travel professionals (such as hotel openings, destination developments, conference coverage, industry policy changes, or travel sector business announcements).
To assist you, please provide an article that covers travel industry topics, events, properties, organizations, or market developments.
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