ROA - Return on Assets

[Derrick]

Ratio measuring the operating profitability of a (non-financial) firm, expressed as a percentage of the operating assets. ROA indicates a firm's ability to efficiently allocate and manage its resources but (unlike 'return on equity') ignores the firm's liabilities. Formula: Operating income x 100 ÷ Operating assets.

Source: http://www.businessdictionary.com/definition/return-on-assets-ROA.html