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The o nly five EVA disclosing firms  (out of 500 Indian NIFTY500 index firms) belong to consumer goods industry; thus, the sector forms the test case as the paper examines the relative significance of EVA vis-à-vis conventional earnings measures. EVA computational methodology of these firms has been analysed. Moreover, the impact of financial crisis 2008 is studied through EVA and ROCE. Results observe that EVA ranks at par with conventional measures. Pre- and post-crisis analysis not only shows that consumer sector has successfully withstood its impact but also establishes EVA to be a superior indicator of firms’ performance.

Has EVA evolved to outperform conventional earnings measures in determining firm’s value? A case of Indian consumer firms