An income statement, which usually lists all revenues and expenditures, is frequently used by businesses. The income statement's bottom line is typically where you can find the net money. Therefore, it's also known as the bottom line occasionally.
Instead of using that dilemma, investors can use ROA. Liabilities like loans are included in the ROA denominator (total assets; keep in mind that total assets equal liabilities plus shareholder equity). As a result, with everything else being equivalent, the ROA increases with decreasing debt. Regards Cocservers