Return on assets (ROA)
How much profit the company earns from each hryvnia of its assets.
Net profit divided by total assets, as a percentage. 8% means every hryvnia of assets produced eight kopiykas of net profit over the year.
Unlike net margin, this does not depend on how large the turnover is: a retail chain on thin markups and huge volume and a small consultancy can show the same ROA.
Only comparable within an industry. A manufacturer that owns its plant carries a lot of assets and will naturally show a lower ROA than a business that owns nothing.
Where this figure comes from
Calculated by Overit: net profit (row 2350) divided by the balance sheet total (row 1300).