The return on total assets measures the profitability of total assets, without considering how the assets are financed.

The return on total assets (ROTA) is a profitability ratio that measures the net income generated by all assets during a specific period, regardless of how they are financed. It is calculated by dividing net income by total assets. Therefore, ROTA doesn't take into account the financing structure of the assets, as it focuses solely on the profit generated per dollar of assets employed in the business.