Calculate Return on Assets (ROA) as Net Income (NI) or Net Loss (NL) divided by average total assets (average asset of this year and last year). Note that year 1 does not have ROA because of the lack of TA of the prior year. So year 2 through year 11.

Net Incom Total Assests \begin{tabular}{|l|c|r|c|r|r|} \hline & FY ending 2011 2021 & NI of company one (in Millions) & TA of company one(in Millions) & NI of company two (in Millions) & TA of company two (in Millions) \\ \hline Year 1 earliest & 6/30/2011 & $17,552 & $138,354 & $7,571 & $113,644 \\ \hline Year 2 & 6/30/2012 & $3,501 & $132,244 & $10,675 & $121,347 \\ \hline Year 3 & 6/30/2013 & $13,142 & $139,263 & $16,781 & $131,754 \\ \hline Year 4 & 6/30/2014 & $11,472 & $144,266 & $8,461 & $130,358 \\ \hline Year 5 & 6/30/2015 & $1,918 & $129,495 & $12,966 & $133,411 \\ \hline Year 6 & 6/30/2016 & $7,381 & $127,136 & $14,804 & $141,208 \\ \hline Year 7 & 6/30/2017 & $16,601 & $120,406 & $3,002 & $157,303 \\ \hline Year 8 & 6/30/2018 & $9,633 & $118,310 & $13,506 & $152,954 \\ \hline Year 9 & 6/30/2019 & $4,036 & $115,095 & $14,450 & $157,728 \\ \hline Year 10 & 6/30/2020 & $11,798 & $120,700 & $15,363 & $174,894 \\ \hline Year 11 & & & & & \\ most & 6/30/2021 & $16,727 & $119,307 & $23,062 & $182,018 \\ recent & & & & & \end{tabular}