Calculating Return on Assets $($ROA$)$ for Each Channel: Return on assets $($ROA$)$ is a financial ratio that measures the efficiency of a company's asset utilization in generating profits. It is calculated by dividing net income by average total assets. By computing the ROA for each distribution channel, we can assess how effectively the company is utilizing its assets to generate profits.

For instance, if a distribution channel has a higher ROA, it indicates that the channel is generating more profits relative to the assets invested. Conversely, a lower ROA suggests that the channel may not be efficiently utilizing its assets to generate profits.