Financial performance measures used by business analysts in evaluation of the financial position and income of a firm. These include ratio of net income to average assets (called return on assets or ROA), net income to equity (called return on equity or ROE), net income to total investment (called return on investment or ROI) and of net income to outstanding shares (called earnings per share or EPS). Key ratios give a reliable indication of the competence of a management, especially when compared with the figures of previous periods or those of the competitors.