Tibbs Inc. had the following information:
• Net income = $300;
• Net operating profit after taxes (NOPAT) = $240;
• Total assets = $2.500;
• Short-term investments = $200;
• Stockholders' equity = $1,800;
• Total debt = $700;
• Total operating capital = $2,300.
What was its return on invested capital (ROIC)? If the WACC is 10%, would Tibbs Inc. be creating or destroying value for the firm?