Return on assets (ROA) is the profit a company earns for every dollar of assets it uses, shown as a percentage. It is net income divided by total assets, and the table shows both amounts. Because assets are funded by lenders as well as shareholders, ROA is not inflated by borrowing the way ROE can be, and it is naturally lower for businesses that need many factories, stores or other assets. Quarterly points divide the trailing four quarters of net income by the balance at that quarter end; annual points divide the filed fiscal-year net income by the fiscal-year-end balance.