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Return on Investment Ratio (ROI) = (A) (Gross profit / Net sales) x 100 (B) (Gross profit x Sales / Fixed assets) x 100 (C)

Return on Investment Ratio (ROI) =

(A) (Gross profit / Net sales) x 100

(B) (Gross profit x Sales / Fixed assets) x 100

(C) (Net profit / Sales) x 100

(D) (Net profit / Total assets) x 100

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