PNC Process Systems, despite a lower ROE, has seen significant net income growth due to efficient management and a low payout ratio. The company's reinvestment strategy is viewed positively, with analysts predicting continued growth.

PNC Process Systems' reinvestment for growth is uplifting, despite the ROCE drop. The declining efficiency to generate ROCE, attributed to efforts for liability reduction and self-funding, can arguably be seen as still high and thus, favorable for the business and its stakeholders.