A profit of $2 million, for example, can be viewed as a proportion of total revenue of $50 million to give a profit ratio of 4 percent. If the asset base is $25 million then the return on asset calculation will be 2 over 25, which is 8 percent. The final reference point is the performance of similar clubs. In this instance the question to ask is : did the club do better or worse than the one in the next suburb or local competition, or indeed a similar club in another region or country? For example, a country or state cricket association may have just posted a record level of annual revenue, and made a handsome surplus, and smugly concluded that it had done very well. However, if all other country or state governing bodies had exceeded its bottom line results, then its comparative performance would be viewed as dismal.