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(abbreviated to RONA) Profit after tax / ( Fixed assets + working capital )
It is a measure of financial performance of a company which takes the use of assets into account.

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See also

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See also

★ Financial ratio
Net Income / (Fixed assets + working capital [i.e. - current assets minus current liabilities])
It is a measure of financial performance of a company which takes the use of assets into account.

External Links

★ Explanation of Return on Net Assets versus Overall Equipment Effectiveness