GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Retail - Cyclical » OSH 1 Liquidating Corp (FRA:O2S) » Definitions » ROA %

OSH 1 Liquidating (FRA:O2S) ROA % : -29.69% (As of Jan. 2013)


View and export this data going back to . Start your Free Trial

What is OSH 1 Liquidating ROA %?

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. OSH 1 Liquidating's annualized Net Income for the quarter that ended in Jan. 2013 was €-101.0 Mil. OSH 1 Liquidating's average Total Assets over the quarter that ended in Jan. 2013 was €340.1 Mil. Therefore, OSH 1 Liquidating's annualized ROA % for the quarter that ended in Jan. 2013 was -29.69%.

The historical rank and industry rank for OSH 1 Liquidating's ROA % or its related term are showing as below:

FRA:O2S's ROA % is not ranked *
in the Retail - Cyclical industry.
Industry Median: 2.18
* Ranked among companies with meaningful ROA % only.

OSH 1 Liquidating ROA % Historical Data

The historical data trend for OSH 1 Liquidating's ROA % can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

* Premium members only.

OSH 1 Liquidating ROA % Chart

OSH 1 Liquidating Annual Data
Trend Jan10 Jan11 Jan12 Jan13
ROA %
3.11 1.44 -2.50 -24.39

OSH 1 Liquidating Quarterly Data
Jan11 Apr11 Jul11 Oct11 Jan12 Apr12 Jul12 Oct12 Jan13
ROA % Get a 7-Day Free Trial Premium Member Only -5.21 -3.20 -19.51 -39.65 -29.69

Competitive Comparison of OSH 1 Liquidating's ROA %

For the Home Improvement Retail subindustry, OSH 1 Liquidating's ROA %, along with its competitors' market caps and ROA % data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


OSH 1 Liquidating's ROA % Distribution in the Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, OSH 1 Liquidating's ROA % distribution charts can be found below:

* The bar in red indicates where OSH 1 Liquidating's ROA % falls into.



OSH 1 Liquidating ROA % Calculation

OSH 1 Liquidating's annualized ROA % for the fiscal year that ended in Jan. 2013 is calculated as:

ROA %=Net Income (A: Jan. 2013 )/( (Total Assets (A: Jan. 2012 )+Total Assets (A: Jan. 2013 ))/ count )
=-89.019/( (423.54+306.375)/ 2 )
=-89.019/364.9575
=-24.39 %

OSH 1 Liquidating's annualized ROA % for the quarter that ended in Jan. 2013 is calculated as:

ROA %=Net Income (Q: Jan. 2013 )/( (Total Assets (Q: Oct. 2012 )+Total Assets (Q: Jan. 2013 ))/ count )
=-100.976/( (373.733+306.375)/ 2 )
=-100.976/340.054
=-29.69 %

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

In the calculation of annual ROA %, the net income of the last fiscal year and the average total assets over the fiscal year are used. In calculating the quarterly data, the Net Income data used here is four times the quarterly (Jan. 2013) net income data. ROA % is displayed in the 30-year financial page.


OSH 1 Liquidating  (FRA:O2S) ROA % Explanation

ROA % measures the rate of return on the total assets (shareholder equity plus liabilities). It measures a firm's efficiency at generating profits from shareholders' equity plus its liabilities. ROA % shows how well a company uses what it has to generate earnings. ROA %s can vary drastically across industries. Therefore, ROA % should not be used to compare companies in different industries. For retailers, a ROA % of higher than 5% is expected. For example, Wal-Mart (WMT) has a ROA % of about 8% as of 2012. For banks, ROA % is close to their interest spread. A bank’s ROA % is typically well under 2%.

Similar to ROE, ROA % is affected by profit margins and asset turnover. This can be seen from the Du Pont Formula:

ROA %(Q: Jan. 2013 )
=Net Income/Total Assets
=-100.976/340.054
=(Net Income / Revenue)*(Revenue / Total Assets)
=(-100.976 / 460.504)*(460.504 / 340.054)
=Net Margin %*Asset Turnover
=-21.93 %*1.3542
=-29.69 %

Note: The Net Income data used here is four times the quarterly (Jan. 2013) net income data. The Revenue data used here is four times the quarterly (Jan. 2013) revenue data.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Be Aware

Like ROE, ROA % is calculated with only 12 months data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. ROA % can be affected by events such as stock buyback or issuance, and by goodwill, a company's tax rate and its interest payment. ROA % may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).

Many analysts argue the higher return the better. Buffett states that really high ROA % may indicate vulnerability in the durability of the competitive advantage.

E.g. Raising $43b to take on KO is impossible, but $1.7b to take on Moody's is. Although Moody's ROA % and underlying economics is far superior to Coca Cola, the durability is far weaker because of lower entry cost.


OSH 1 Liquidating ROA % Related Terms

Thank you for viewing the detailed overview of OSH 1 Liquidating's ROA % provided by GuruFocus.com. Please click on the following links to see related term pages.


OSH 1 Liquidating (FRA:O2S) Business Description

Traded in Other Exchanges
N/A
Address
Orchard Supply Hardware is incorporated in Delaware. The Company provides merchandise mix which consists of various product categories, including repair and maintenance, backyard, and paint and home products. Its repair and maintenance category consists of plumbing, electrical, tools, hardware, and industrial products. Its backyard category consists of nursery, garden, outdoor power and seasonal products. Its paint and home category consists of paint, housewares and appliances products.

OSH 1 Liquidating (FRA:O2S) Headlines

No Headlines