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Return on Assets (ROA) is calculated as: Return on Assets (ROA) = Net Income / Total Assets In the calculation of annual return on assets, the net income of the last fiscal year is used. The Total assets are from the end of year data. Strictly speaking, average total assets over the fiscal year should be used. In calculating the quarterly data, the result is multiplied by 4 to get the annualized rate. Return on assets is displayed in the 10-year financial page.