The Income|Outcome^® Contextuary

Retrun on Assets ratio: Net Income as a percentage of the Total (average) Assets.

Example: The Round Number Company Net Income = 30; Total Assets = 300 Return on Assets = 30/300 = 10 %

ROA measures how effectively the assets are employed in the business.

Part of Income|Outcome Triangle for Ratio Analysis. See also Return On Sales (ROS) and Return on Net Assets (RONA).