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1 return on assets
Fina measure of profitability calculated by expressing a company’s net income as a percentage of total assets.Abbr. ROAEXAMPLEBecause the ROA formula reflects total revenue, total cost, and assets deployed, the ratio itself reflects a management’s ability to generate income during the course of a given period, usually a year.To calculate ROA, net income is divided by total assets, then multiplied by 100 to express the figure as a percentage:Net income /total assets × 100 = ROAIf net income is $30, and total assets are $420, the ROA is:30 /420 = 0.0714 × 100 = 7.14%A variation of this formula can be used to calculate return on net assets (RONA):Net income /fixed assets + working capital = RONAAnd, on occasion, the formula will separate after-tax interest expense from net income:Net income + interest expense /total assets = ROAIt is therefore important to understand what each component of the formula actually represents.Some experts recommend using the net income value at the end of the given period, and the assets value from beginning of the period or an average value taken over the complete period, rather than an end-of-theperiod value; otherwise, the calculation will include assets that have accumulated during the year, which can be misleading. -
2 return on assets
Accounting: ROA -
3 return on assets employed
Engineering: ROAEУниверсальный русско-английский словарь > return on assets employed
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4 return on investment
Fina ratio of the profit made in a financial year as a percentage of an investmentAbbr. ROIEXAMPLEThe most basic expression of ROI can be found by dividing a company’s net profit (also called net earnings) by the total investment (total debt plus total equity), then multiplying by 100 to arrive at a percentage:Net profit/Total investment × 100 = ROIIf, say, net profit is $30 and total investment is $250, the ROI is:30/250 = 0.12 × 100 = 12%A more complex variation of ROI is an equation known as the Du Pont formula:(Net profit after taxes/ Total assets) = (Net profit after taxes/ Sales) × Sales/Total assetsIf, for example, net profit after taxes is $30, total assets are $250, and sales are $500, then:30/ 250 = 30/ 500 × 500/250 =12% = 6% × 2 = 12%Champions of this formula, which was developed by the Du Pont Company in the 1920s, say that it helps reveal how a company has both deployed its assets and controlled its costs, and how it can achieve the same percentage return in different ways.For shareholders, the variation of the basic ROI formula used by investors is:Net income + (current value – original value) /original value × 100 = ROIIf, for example, somebody invests $5,000 in a company and a year later has earned $100 in dividends, while the value of the shares is $5,200, the return on investment would be:100 + (5,200 – 5,000)/ 5,000 × 100 (100 + 200)/ 5,000 × 100 = 300/ 5,000 = 0.06 × 100 = 6% ROIIt is vital to understand exactly what a return on investment measures, for example assets, equity, or sales. Without this understanding, comparisons may be misleading. It is also important to establish whether the net profit figure used is before or after provision for taxes. -
5 return on net assets
Fina ratio of the profit made in a financial year as a percentage of the assets of a company -
6 Return on Net Assets
General subject: RONAУниверсальный русско-английский словарь > Return on Net Assets
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7 Return on Total Assets
Abbreviation: ROTAУниверсальный русско-английский словарь > Return on Total Assets
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8 Return on Weighted Assets
Banking: ROWAУниверсальный русско-английский словарь > Return on Weighted Assets
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9 Доход на среднюю стоимость активов (Return on Average Assets)
Investment: RoAAУниверсальный русско-английский словарь > Доход на среднюю стоимость активов (Return on Average Assets)
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10 рентабельность активов
Русско-английский словарь по экономии > рентабельность активов
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11 отдача с активов
return on assets -
12 прибыль на общую сумму активов
return on assets4000 полезных слов и выражений > прибыль на общую сумму активов
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13 доход на активы
Banks. Exchanges. Accounting. (Russian-English) > доход на активы
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14 доходность активов
Banks. Exchanges. Accounting. (Russian-English) > доходность активов
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15 отдача с активов
Banks. Exchanges. Accounting. (Russian-English) > отдача с активов
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16 показатель доходности активов
Banks. Exchanges. Accounting. (Russian-English) > показатель доходности активов
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17 прибыль на общую сумму активов
Banks. Exchanges. Accounting. (Russian-English) > прибыль на общую сумму активов
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18 рентабельность активов
Banks. Exchanges. Accounting. (Russian-English) > рентабельность активов
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19 доходы на активы
Русско-Английский новый экономический словарь > доходы на активы
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20 rendimiento del activo
• return of premium• return on assets• return on average total assets
См. также в других словарях:
return on assets — ( ROA) A percentage calculated by dividing net income after tax by total assets. Annual income is usually used in the numerator; however, the annualized income for a month, quarter, or half year can be used. Period end assets is often used in… … Financial and business terms
Return on assets — The Return on Assets (ROA) percentage shows how profitable a company s assets are in generating revenue. ROA can be computed as::mathrm{ROA} = frac{mbox{Net Income{mbox{Total AssetsThis number tells you what the company can do with what it s got … Wikipedia
Return on Assets — Die Artikel Fundamentalanalyse#GKR und Gesamtkapitalrentabilität überschneiden sich thematisch. Hilf mit, die Artikel besser voneinander abzugrenzen oder zu vereinigen. Beteilige dich dazu an der Diskussion über diese Überschneidungen. Bitte… … Deutsch Wikipedia
Return on assets — Le Return on Assets (ou ROA) qui peut être traduit en français par taux de rendement de l actif investi ou rentabilité économique est une notion économique d inspiration anglo saxone. Celle ci mesure en pourcentage le rapport entre le résultat… … Wikipédia en Français
Return on assets Du Pont — is a financial ratio that shows how the return on assets depends on both asset turnover and profit margin. The Du Pont method breaks out these two components from the return on assets ratio in order to determine the impact of each on the… … Wikipedia
Return On Assets - ROA — An indicator of how profitable a company is relative to its total assets. ROA gives an idea as to how efficient management is at using its assets to generate earnings. Calculated by dividing a company s annual earnings by its total assets, ROA is … Investment dictionary
Return On Assets Managed - ROAM — A measure of profits shown as a percentage of the capital that is handled. Return on assets managed is calculated by taking operating profits and dividing it by assets (which could include accounts receivable and inventory). Asset turnover and… … Investment dictionary
return on assets — Ratio of net income to total assets. See return on equity … Black's law dictionary
return on assets — Accounting. the amount of profit computed by dividing net income before interest and taxes by the cost of assets, usually expressed as a percentage. Abbr.: ROA * * * … Universalium
return on assets — An accounting ratio expressing the amount of profit for an accounting period as a percentage of the assets of a company … Accounting dictionary
return on assets — An accounting ratio expressing the amount of profit for an accounting period as a percentage of the assets of a company … Big dictionary of business and management
