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How are ROA and ROE calculated?

ROA/ROE calculations have changed to be consistent to industry standards:

Return on Assets
ROA: Normalised Net profit after tax (NPAT) divided by Average Asset base (average of beginning and ending assets over the period that profit is earned).

Return on Equity
ROE: Normalised Net profit after tax (NPAT) divided by Average shareholders’ Equity (calculated over two periods).

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