The profit earned from a company's normal core business operations as a percentage of average assets. This value does not include any profit earned from the firm's investments.

Total overhead expenses as a percentage of total revenues net of interest expense. This is a common measure for evaluating an institution’s ability to operate efficiently while keeping a handle on overhead expenses like salaries, rent, and other office expenses. A high ratio suggests that the company’s overhead expenses are too high in relation to the amount of revenue they are generating and/or supporting. Conversely, a low ratio means good management of overhead expenses which usually results in a strong Return on Assets as well.

Expenses of the institution other than interest expense, such as salaries and benefits of employees, rent and utility expenses, and data processing expenses. A certain amount of “fixed” overhead is required to operate a credit union, so it is important that the institution leverage that overhead to the fullest extent in supporting its revenue-generating activities.