Net assets are calculated as: Fixed Assets+Current Assets-Current Liabilities-Preliminary expenses if any
Total assets less net fixed assets equals
Total assets less net fixed assets equals
Beg. Net Fixed Assets - End. Net fixed Assets - Depreciation Expense= CAPEX
Value of assets in place = Value of investment in existing assets + Net present value of assets in place
fixed assets turnover ratio
Gross Working Capital is the difference between the current assets and current liabilities where 'current' implies 'within one year' i.e Working Capital = Current Assets - Current Liabilities Working Capital is added to the Fixed Assets to get Net Fixed Assets of a company. i.e. Net Fixed Assets = Fixed Assets + Working Capital
A share discount is not a type of fixed asset, it is a type of net asset.
net profit devided by total assets is called return on total asset and formula is as follows: Return on total assets = Net profit / total assets.
RONA is Net Income divided by Fixed Assets + Net Working Capital. Thus, higher the ratio, higher is the return on net assets. So the anwer to your questions is NO. 0.40 to 1 is not a better return on net assets ratio than 0.45 to 1.
An example of a net asset value would be a mutual fund.
Fixed assets to total assets ratio describe about the percentage or number of time fixed assets are of total assets. It helps the management to find out that either they are maintaining proper fixed assets and current assets ratio or there may be any changes required in the ratio which is to be maintained because if they maintain high ratio it will affect the depreciation expense and ultimately net income as well.