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About

Return on Assets (ROA) is a key indicator of how profitable a company is relative to its total assets. It gives managers, analysts, and investors an idea of how efficient a company's management is at using its assets to generate earnings. A higher ROA indicates more asset efficiency.

Unlike simple profit margins, ROA accounts for the debt and equity capital invested in infrastructure, equipment, and cash reserves. It is particularly crucial for comparing companies in the same industry, where asset requirements are similar. A declining ROA over time can be a red flag for bloated inventory or underutilized resources.

roa calculator return on assets efficiency ratios asset management

Formulas

The formula divides the Net Income (after taxes) by the Total Assets. For better accuracy, use the average total assets over the period.

ROA = Net IncomeTotal Assets × 100%

Reference Data

Company Size (Cap)Year 1 AvgYear 2 AvgYear 3 AvgYear 4 AvgYear 5 Avg
Small Cap (<$2B)3.5%4.1%3.2%2.8%3.9%
Mid Cap ($2B-$10B)5.2%5.8%5.5%5.1%6.0%
Large Cap (>$10B)7.1%7.5%6.9%6.5%7.8%
Tech Sector Avg9.5%10.2%9.8%8.9%11.0%
Utility Sector Avg2.8%2.9%3.0%2.7%3.1%

Frequently Asked Questions

Generally, an ROA of 5% or higher is considered good, while 20% or higher is excellent. However, this varies heavily by industry. Capital-intensive industries (like airlines) typically have lower ROAs than asset-light industries (like software).
Assets can fluctuate significantly throughout a year due to seasonality or large purchases. Using the average of the beginning and ending assets provides a more representative picture of the assets available to management during the period.
ROA does not directly account for how assets are financed (debt vs. equity). A company with high debt might have the same ROA as a debt-free company if their income and asset base are identical. This is why ROA should be used alongside ROE (Return on Equity).
Yes. If a company has a Net Loss (negative Net Income), the ROA will be negative, indicating the company is losing money on the assets it controls.