Recheck return on assets against the average-assets denominator. Preparation only, not an account action.
Download the free skill
One complete Markdown file. No subscription or fabricated setup files.
Download SKILL.mdWhat to provide
Net income, average and ending total assets, and the reported ROA.
How it works
- Record net income and average total assets.
- Compute ROA on average assets.
- Compare to the reported figure and identify the denominator used.
- Return the recheck without restatement.
The output
net_income | average_assets | ending_assets | computed_roa | reported_roa | difference
Worked fictional example
Fictional year shows net income of 90,000 on average total assets of 600,000, an ROA of 15.0%; a reported 12.0% used ending assets of 750,000, a denominator-basis gap of 3.0 points.
Checks and limits
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.
More finance workflows · How-to guides
Method: reviewed source. Demand lead: Documented finance workflow need from the reviewed source; not measured exact intent. Site impressions are not monthly volumes; exact topic volume is unmeasured. Checked October 23, 2026.