• Procter & Gamble average return on assets for 2011-09-30 was 0, a 0% decline from 2011-12-31.
• Procter & Gamble average return on assets for 2011-12-31 was 0, a 0% decline from 2012-03-31.
• Procter & Gamble average return on assets for 2012-03-31 was 0, a 0% decline from 2012-06-30.

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.