Core Insights - AudioEye, Inc. focuses on digital accessibility solutions for individuals with disabilities, operating in a competitive landscape with peers like Brightcove Inc., ClearPoint Neuro, Inc., Rekor Systems, Inc., DarioHealth Corp., and Apyx Medical Corporation [1] Financial Performance - AudioEye has a Return on Invested Capital (ROIC) of -14.04%, significantly lower than its Weighted Average Cost of Capital (WACC) of 6.98%, indicating inefficiency in generating returns to cover its cost of capital [2][5] - ClearPoint Neuro, Inc. has a ROIC of -40.55% against a WACC of 7.76%, suggesting severe inefficiencies in generating returns on invested capital [3][5] - Rekor Systems, Inc. and DarioHealth Corp. report negative ROICs of -107.12% and -18.93%, respectively, with WACCs of 12.18% and 8.50%, indicating similar capital utilization challenges [4] - Apyx Medical Corporation shows a ROIC of -26.00% and a WACC of 11.51%, further emphasizing the difficulties faced by these companies in generating sufficient returns [4]