FINANCIAL INDICATOR RATIO
FORMULA
RETURN ON NET ASSETS RATIO CHANGE IN NET ASSETS
TOTAL NET ASSETS (BEGINNING OF YEAR)
TREND FORECAST
2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-
SU - w/ Pension -0.39 -3.54 -4.73 -26.94 -30.10 -24.79 -9.34 7.46 20.00
SU - w/o Pension -0.39 -3.54 -2.55 -2.89 -2.43 -1.43 -0.41 0.30 0.80
KSU
2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021
KSU - w/ Pension -0.39 -3.54 -4.73 -26.94 -30.10 -24.79 -9.34 7.46 20.60
KSU - w/o Pension -0.39 -3.54 -2.55 -2.89 -2.43 -1.43 -0.41 0.30 0.89
The Return on Net Assets Ratio measures asset performance and management. It determines whether an institution is financially better off than in previous years by measuring total economic return. It is based on the level and change in total net assets. An improving trend in this ratio indicates that the institution is increasing its net assets and is likely to be able to set aside financial resources to strengthen its future financial flexibility.
3 to 4% above the inflation rate -- If, for example, the CPI is 3%, a healthy return on net assets ratio would be around 6 to 7%. Plant investment, a capital campaign, or a poor stock market can all affect this ratio in any given year, but a positive trend is desirable.