return on tangible asset

简明释义

有形资产收益率

英英释义

Return on Tangible Assets (ROTA) is a financial metric that measures the efficiency and profitability of a company's tangible assets, calculated by dividing net income by the total value of tangible assets.

有形资产回报率(ROTA)是一种财务指标,用于衡量公司有形资产的效率和盈利能力,通过将净收入除以有形资产的总价值来计算。

例句

1.The firm aims to improve its return on tangible asset by reducing excess inventory.

该公司旨在通过减少多余库存来提高其有形资产回报率

2.The company reported a significant increase in its return on tangible asset, indicating better utilization of its physical resources.

该公司报告了其有形资产回报率的显著提高,表明其物理资源的利用效率更高。

3.Investors are closely monitoring the return on tangible asset to assess the company's operational efficiency.

投资者正在密切关注有形资产回报率以评估公司的运营效率。

4.A higher return on tangible asset often reflects effective management and strategic investments.

较高的有形资产回报率通常反映出有效的管理和战略投资。

5.Comparing the return on tangible asset between competitors can provide insights into industry standards.

比较竞争对手之间的有形资产回报率可以提供行业标准的见解。

作文

In the world of finance and investment, understanding key performance indicators is essential for assessing the health and potential of a business. One such indicator that has gained significant attention is the return on tangible asset, which can be defined as the ratio of a company's net income to its total tangible assets. This metric provides valuable insights into how efficiently a company is utilizing its physical assets to generate profits. In this essay, we will explore the importance of return on tangible asset and how it can influence decision-making for investors and management alike.To begin with, tangible assets include physical items such as machinery, buildings, and inventory. Unlike intangible assets, which might include patents or brand value, tangible assets are easier to measure and evaluate. The return on tangible asset allows stakeholders to understand how well these physical resources are being converted into profit. A higher ratio indicates that the company is using its assets more effectively, while a lower ratio may suggest inefficiencies or underutilization of resources.Investors often look at the return on tangible asset when evaluating potential investments. For instance, if two companies operate in the same industry, an investor might prefer the one with a higher return on tangible asset. This preference stems from the belief that a company with a strong ability to generate profit from its physical assets is likely to have better overall financial health and growth prospects. Moreover, this metric can serve as a comparative tool, enabling investors to benchmark a company’s performance against its competitors.From a management perspective, monitoring the return on tangible asset is crucial for strategic decision-making. If a company notices a decline in this ratio, it may prompt management to investigate the underlying causes. This could involve evaluating asset utilization, operational efficiency, or even making tough decisions about asset divestiture. By focusing on improving the return on tangible asset, management can enhance profitability and drive long-term success.Furthermore, the return on tangible asset can also be indicative of a company's investment strategy. Companies that prioritize capital expenditure on tangible assets may see fluctuations in their ratio based on market conditions and operational demands. For example, during economic downturns, a company may need to reduce its capital expenditures, which could impact its return on tangible asset. Therefore, understanding this metric not only helps in evaluating current performance but also in forecasting future trends and making informed investment choices.In conclusion, the return on tangible asset is a vital metric that offers insights into a company's efficiency in generating profits from its physical assets. It plays a significant role in investment analysis and management strategies. By focusing on improving this ratio, companies can enhance their operational effectiveness and appeal to potential investors. As businesses continue to navigate complex economic landscapes, understanding and optimizing the return on tangible asset will remain a key factor in achieving sustainable growth and success.

在金融和投资的世界中,理解关键绩效指标对于评估企业的健康状况和潜力至关重要。其中一个受到广泛关注的指标是有形资产回报率,可以定义为公司净收入与其总有形资产的比率。该指标提供了有关公司如何有效利用其物理资产来产生利润的宝贵见解。在这篇文章中,我们将探讨有形资产回报率的重要性,以及它如何影响投资者和管理层的决策。首先,有形资产包括机器、建筑物和库存等实物项目。与可能包括专利或品牌价值的无形资产不同,有形资产更容易测量和评估。有形资产回报率使利益相关者能够了解这些物理资源如何有效转化为利润。较高的比率表明公司更有效地使用其资产,而较低的比率可能表明效率低下或资源未得到充分利用。投资者通常在评估潜在投资时会关注有形资产回报率。例如,如果两家公司在同一行业中运营,投资者可能会更喜欢具有较高有形资产回报率的公司。这种偏好源于对能够从其物理资产中产生利润的公司财务健康和增长前景更好的信念。此外,该指标可以作为比较工具,使投资者能够将公司的表现与竞争对手进行基准比较。从管理的角度来看,监控有形资产回报率对于战略决策至关重要。如果一家公司注意到该比率下降,可能会促使管理层调查潜在原因。这可能涉及评估资产利用率、运营效率,甚至做出关于资产剥离的艰难决定。通过专注于提高有形资产回报率,管理层可以增强盈利能力并推动长期成功。此外,有形资产回报率还可以指示公司的投资策略。优先考虑对有形资产进行资本支出的公司可能会根据市场情况和运营需求看到其比率的波动。例如,在经济衰退期间,公司可能需要减少资本支出,这可能会影响其有形资产回报率。因此,了解该指标不仅有助于评估当前表现,还可以预测未来趋势并做出明智的投资选择。总之,有形资产回报率是一个重要的指标,提供了有关公司从其物理资产中产生利润的效率的见解。它在投资分析和管理策略中发挥着重要作用。通过专注于提高这一比率,公司可以增强其运营效率并吸引潜在投资者。随着企业继续在复杂的经济环境中航行,理解和优化有形资产回报率将仍然是实现可持续增长和成功的关键因素。

相关单词

tangible

tangible详解:怎么读、什么意思、用法

asset

asset详解:怎么读、什么意思、用法