ROAM $($return on assets managed$)$ equals:

$($A$)$ Inventory turnover times the net profit

$($B$)$ Accounts receivable plus inventories plus fixed assets divided by the contribution margin

$($C$)$ Contribution as a percentage of sales times the asset turnover rate

$($D$)$ The liquidity ratio divided by the turnover ratio

$($E$)$ Number of salespeople divided by the number of sales each made