资产回报率计算器 — 公式

How to Calculate Return on Assets

Formula

ROA = (Net Income / Average Total Assets) x 100

ROA tells you how many cents of profit each dollar of assets generates. It combines profitability and asset efficiency into a single metric. Companies with high ROA are squeezing strong profit from a lean asset base, which is a hallmark of well-managed businesses.

计算示例

A company earned $150,000 in net income. Total assets were $900,000 at the start and $1,100,000 at the end.

  1. Average Total Assets = ($900,000 + $1,100,000) / 2 = $1,000,000
  2. ROA = ($150,000 / $1,000,000) x 100 = 15%
  3. Each dollar of assets produced 15 cents of net income.