객관식
Which one of the following formulas correctly computes the Return on Assets (ROA)?
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14. Financial Statement Analysis
Ratios: Return on Assets (ROA)
객관식
Which of the following ratios can be calculated by dividing profit after taxes by total assets?
A
Return on Assets (ROA)
B
Current Ratio
C
Gross Profit Margin
D
Debt to Equity Ratio
검증된 단계별 안내1
Understand the concept of Return on Assets (ROA): ROA is a financial ratio that measures how efficiently a company uses its total assets to generate profit. It is calculated by dividing profit after taxes (net income) by total assets.
Review the formula for ROA: The formula is \( \text{ROA} = \frac{\text{Net Income}}{\text{Total Assets}} \). This ratio provides insight into the company's ability to generate returns from its asset base.
Compare ROA with the other ratios listed: The Current Ratio measures liquidity and is calculated as \( \text{Current Ratio} = \frac{\text{Current Assets}}{\text{Current Liabilities}} \). Gross Profit Margin measures profitability and is calculated as \( \text{Gross Profit Margin} = \frac{\text{Gross Profit}}{\text{Revenue}} \). Debt to Equity Ratio measures financial leverage and is calculated as \( \text{Debt to Equity Ratio} = \frac{\text{Total Debt}}{\text{Total Equity}} \). None of these involve dividing profit after taxes by total assets.
Identify the correct ratio: Since ROA specifically uses profit after taxes and total assets in its calculation, it is the correct answer among the options provided.
Conclude the reasoning: The Return on Assets (ROA) ratio is the only one that matches the description of dividing profit after taxes by total assets, making it the correct choice.
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