• West Japan Railway average return on assets for 2023 was -1.06, a 85.96% decline from 2022.
• West Japan Railway average return on assets for 2022 was -0.57, a 34.48% increase from 2021.
• West Japan Railway average return on assets for 2021 was -0.87, a 173.73% 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.