Name: Return on Assets (ROA)

Definition: ROA shows how efficiently the company turns everything it owns — its entire asset base — into net profit after all costs and taxes. A higher ROA means the business squeezes more profit from its assets. Lower ROA might reflect poor asset utilization or heavy reliance on expensive financing.

Interpretation:
• In '2021', EPSM's return on assets was 17.3%, representing returns generated from total assets. Industry average for Beverages (Production/Distribution) in '2021' stood at -8.7%.
• In '2022', EPSM's return on assets was 17.2%, representing returns generated from total assets. The decline from '2021' may indicate some operational or financial challenges. Industry average for Beverages (Production/Distribution) in '2022' stood at -13.7%. Industry average declined by 5.0% from previous year.
• In '2023', EPSM's return on assets was 41.5%, representing returns generated from total assets. The increase since '2022' reflects strengthening financial performance. Industry average for Beverages (Production/Distribution) in '2023' stood at -17.9%. Industry average declined by 4.2% from previous year.
• In '2024', EPSM's return on assets was 2.6%, representing returns generated from total assets. The decline from '2023' may indicate some operational or financial challenges. Industry average for Beverages (Production/Distribution) in '2024' stood at -7.6%. Industry average increased by 10.3% compared to previous year.
Overall, EPSM's return on assets has been volatile but showed a downward trend over the past 4 years.

Formula: ROA = Net Income / Total Assets

Good Range: Commonly 5%-15%.