Profitability ratios measure the income or operating success of a company for a given period of time. Another profitability measure is return on total assets (ROA), which is a percentage representing what a company earned from its assets, computed as net income divided by total assets. ROA is a valuable measure for comparing a company’s ability to generate earnings with other investment opportunities. In basic terms, the company should be able to earn more by using its assets to operate the business than it could by investing the same amount in the bank.