Читать книгу Financial Management 101 - Angie Mohr - Страница 20

Your assets are what allow you to generate profit, and the return on assets ratio (roa) shows you how effectively you are using your assets to generate profit. It is calculated as:

ROA = Net income ÷ Total assets

If your net income is $22,475 and your total assets are $73,810, the roa would be —

ROA = Net income ÷ Total assets

= $22,475 ÷ $73,810 = 30%

You can also say that for every dollar of assets you have on the balance sheet, you generate 30 cents of net profit. The higher the ratio, generally, the more effective you are at using your assets to generate profit.