Reebok is an average performer in the footwear industry. Asset turnover is only slightly behind Nike and adidas but the firm also has a low profit margin. The moderate asset turnover of 2.10 and low profit margin of 3.60% both contribute to an ROA of 7.55% In terms of controlling costs, management at Reebok is behind the industry average in both COGs and variable expense categories. However, Reebok fares well against its peers when comparing inventory levels and AR. This indicates that Reebok could be a more solid performer in terms of ROA