ARR= Average EAT Average Investment A R R=\frac{\text { Average EAT }}{\text { Average Investment }}ARR= Average Investment Average EAT
ARR= Average EBIT Average Investunent A R R=\frac{\text { Average EBIT }}{\text { Average Investunent }}ARR= Average Investunent Average EBIT
ARR= Average EAT Average Investment ×১০০A R R=\frac{\text { Average EAT }}{\text { Average Investment }} \times ১০০ARR= Average Investment Average EAT ×১০০
ARR= Average EBIT Average Investment × ১০০ A R R=\frac{\text { Average EBIT }}{\text { Average Investment }} \times \text { ১০০ }ARR= Average Investment Average EBIT × ১০০