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BATs headline profitability was good until it acquired Reynolds American Profitability, measured by return on capital employed, is a key metric because it tells you a lot about: How competitive the company is (highly competitive companies tend to produce consistently higher returns on capital) How fast the company can grow by organically reinvesting some of its earnings (this tends to be lower risk than borrowing money to fund growth) In BATs case, before 2017 it was consistently producing a net return on capital of around 20%, which is about double the average for UK large-cap stocks

This obsolete term really only exists in the adverb to boot meaning in addition, over and above, literally to advantage

Alexandra Xanic von Bertrab is a Mexico City-based freelance investigative journalist and a member of ICIJs Smoke Screen team