The return on total assets (ROA) and the return on shareholders' equity (ROE) are both important indicators used to assess a company's profitability, and the higher the ROA value result, the more efficient the company is in using its assets to make money.。

Buffett has said that Return On Equity (ROE) is one of the best valuation metrics, and it is one of the key metrics for looking at corporate profitability。

A balance sheet is an important financial statement produced by a company that provides a snapshot of the company's financial position, including assets, liabilities and shareholders' equity。