speaking about ROA please don't forget to use the market-to-book ratio since it helps a company / organization figure out whether or not its asset value is comparable to the market price of its stock, can anyone explain? I found when comparing the financial Market to Book ratios between companies / organizations you better compare within the same industry. Make sense? You hit it on the head ROA ratio measures how profitable a company's assets are which is so Important in the financial world:)