Columbia Sportswear Company (COLM)

Return on assets (ROA)

		Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021	Jun 30, 2021	Mar 31, 2021	Dec 31, 2020	Sep 30, 2020	Jun 30, 2020	Mar 31, 2020
Net income (ttm)	US$ in thousands	223,273	214,056	227,407	247,498	251,400	283,750	291,992	290,805	311,440	342,711	331,524	365,045	354,108	292,903	255,091	163,700	108,013	126,282	182,789	256,525
Total assets	US$ in thousands	2,975,260	2,760,740	2,760,820	2,762,230	2,939,010	2,798,940	2,789,800	2,888,970	3,051,550	2,890,150	2,726,790	2,787,980	3,067,130	2,889,360	2,863,300	2,793,910	2,836,570	2,652,310	2,622,400	2,751,490
ROA		7.50%	7.75%	8.24%	8.96%	8.55%	10.14%	10.47%	10.07%	10.21%	11.86%	12.16%	13.09%	11.55%	10.14%	8.91%	5.86%	3.81%	4.76%	6.97%	9.32%

December 31, 2024 calculation

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

The Return on Assets (ROA) of Columbia Sportswear Company has shown fluctuations over the analyzed period. Starting at 9.32% in March 2020, it declined to 3.81% by December 2020. Subsequently, there was a gradual recovery, with ROA reaching 13.09% in March 2022. However, it then started to stabilize around the range of 7-11%, indicating a reasonable level of efficiency in generating profits from its assets. The recent ROA of 7.50% as of December 31, 2024, suggests that the company is effectively utilizing its assets to generate profits, albeit at a slightly lower rate compared to the peak in early 2022. Overall, the trend in ROA reflects the company's ability to generate earnings relative to its total assets, with fluctuations that may be influenced by various internal and external factors impacting its financial performance.