RETURN ON ASSETS (R.O.A.)


Meaning of RETURN ON ASSETS (R.O.A.) in English

Indicator of profitability . Determined by dividing net income for the past 12 months by total average assets . Result is shown as a percentage. R.O.A. can be decomposed into return on sales (net income/sales) multiplied by asset utilization (sales/assets).

Campbell R. Harvey. Hypertextual finance English glossary.      Английский словарь гипертекстовых финансов.