• Gap average return on assets for 2023 was -0.21, a 30% decline from 2022.
• Gap average return on assets for 2022 was -0.3, a 116.13% decline from 2021.
• Gap average return on assets for 2021 was 1.86, a 139.16% decline from 2020.

Roa - return on assets can be defined as an indicator of how profitable a company is relative to its total assets. Calculated by dividing a company's operating earnings by its total assets.