A ROFA (Return On Financial Assets) is a measure of the profitability of a company’s financial assets. It is calculated by dividing the net income of a company by its total financial assets. The ROFA is a useful tool for investors to evaluate the performance of a company’s financial assets and determine if the company is a good investment. The higher the ROFA, the better the performance of the company’s financial assets. A ROFA of 1.0 or higher is considered to be excellent, while a ROFA of 0.5 or lower is considered to be poor. A company’s ROFA can be affected by many factors, such as the type of investments it makes, the quality of its financial management, and the amount of risk it takes on. By analyzing a company’s ROFA, investors can get a better understanding of the company’s financial performance and make informed decisions about investing in it.