The return on net assets (RONA) is a measure of financial performance of a
company which takes the use of assets into account.
Profit after tax / ( Fixed assets + working capital )
Therefore you need the three items above
if
(Profit after tax) is in A1
(Fixed assets) is in A2
and
(working capital) is in A3
Then the equation is =a1/(a2+a3)
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