找金融词汇 来路透金融词典
ROA
Synonym: Return on Assets
A company's ability to operate profitably can be measured directly by calculating its return on assets using three ratios: 1. Return on total assets (ROA) 1. Return on total assets (ROA) = a ratio of the attributable profits for the last 12 months to total assets (fixed and current) for the same period, expressed as a percentage. It measures how effectively a company can generate earnings from its assets. 2. Return on fixed assets = the ratio of attributed profits to fixed assets alone, expressed as a percentage. It measures how effectively a company can generate earnings for its long-term assets such as land and machinery. 3. Return on Capital Employed (ROCE) = the ratio of operating profit (Earnings Before Interest and Tax) to capital employed, expressed as a percentage. Capital employed equals shareholders' funds plus long-term liabilities – in other words, all the long-term funds used by the company. The ratio measures the return on all sources of finance used by the company (i.e. equity plus debt) and is very similar to return on assets (which includes current liabilities).
