Return on assetsForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Return on assetsThis topic has 2 replies, 2 voices, and was last updated 12 years ago by MikeLittle.Viewing 3 posts - 1 through 3 (of 3 total)AuthorPosts October 15, 2012 at 10:02 am #54706 yannickParticipantTopics: 2Replies: 8☆please what are the primary,secondary and tertiary ratios, for return on assets October 15, 2012 at 7:52 pm #105597 MikeLittleKeymasterTopics: 27Replies: 23270☆☆☆☆☆Primary is Return on capital employed = PBIT / capital employedSecondary is the subdivision of Roce ie Asset / turnover ( “Revenue / capital employed” and profit percentage ( PBIT / revenue )I believe that tertiary is something involving management but you’ll have to check that out for yourself – try google October 15, 2012 at 7:54 pm #105598 MikeLittleKeymasterTopics: 27Replies: 23270☆☆☆☆☆This is what I got from googleWhat is the tertiary ratio in pyramid ROA? the ratio concerned with top management Read more: https://wiki.answers.com/Q/Return_on_assets_ratio_pyramid_showing_primary_secondary_and_tertiary_ratios#ixzz29Op1uwDzAuthorPostsViewing 3 posts - 1 through 3 (of 3 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In