ROA = Net Income (2015) / [Assets (2014) + Assets (2015)] / 2 = 220 / (500 + 400) / 2 = 48.89% ROE = Net Income (2015) / [Equity (2014) + Equity (2015)]/2 = 220 / (324 + 120) /2 = 99.10% Solution ROA = Net Income (2015) / [Assets (2014) + Assets (2015)] / 2 = 220 / (500 + 400) / 2 = 48.89% ROE = Net Income (2015) / [Equity (2014) + Equity (2015)]/2 = 220 / (324 + 120) /2 = 99.10%.