ROA (1.43%)

Return on Sales(213.1/787.3)

(EBIT/Revenue)

Sales/Capital Employed((787.3/

(10577.3 – 9200.7))

COGS/SALE(Not Applicable to banks)

Depreciation/sales (43.8/787.3)

SGA expense/Sales(0)

Fixed Asset Turnover 0.02

Inventory turnover(Not Applicable to Banks)

Turnover of the working capital

Credit Turn over

Source : Gurufocus.com* 2014 December data

Access Banks

ROA (3.17%)

Return on Sales(129611/283684) (EBIT/Revenue)

Sales/Capital Employed((787.3/

(10577.3 – 9200.7))

COGS/SALE(Not Applicable to banks)

Depreciation/sales (43.8/787.3)

SGA expense/Sales(0)

Fixed Asset Turnover 0.02

Inventory turnover(Not Applicable to Banks)

Turnover of the working capital

Credit Turn over

Source : Gurufocus.com* 2014 December data

Zenith Bank