Columbia Sportswear Company (COLM)

Return on assets (ROA)

		Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net income	US$ in thousands	223,273	251,400	311,440	354,108	108,013
Total assets	US$ in thousands	2,975,260	2,939,010	3,051,550	3,067,130	2,836,570
ROA		7.50%	8.55%	10.21%	11.55%	3.81%

December 31, 2024 calculation

ROA = Net income ÷ Total assets
= $223,273K ÷ $2,975,260K
= 7.50%

Based on the historical data provided, Columbia Sportswear Company's return on assets (ROA) has shown a positive trend over the years, starting at 3.81% in December 2020 and peaking at 11.55% in December 2021. This significant increase reflects the company's ability to generate earnings from its assets efficiently.

However, there was a slight decline in ROA in the following years, with the ratio standing at 10.21% in December 2022, 8.55% in December 2023, and further decreasing to 7.50% by December 2024. Despite the downward trend in recent years, Columbia Sportswear Company's ROA remains above the initial level, indicating that the company continues to effectively utilize its assets to generate profits, albeit at a slightly lower rate than before.

Overall, the fluctuating but generally positive trend in ROA suggests that Columbia Sportswear Company has been successful in managing its assets to generate returns for its shareholders, although there may be potential areas for improvement to sustain or increase its profitability in the future.