The rate of return on assets measures the use by company creditors and owners of total profits. The higher the index, the better the use of company assets, which indicates that companies are able to obtain income and savings. The use of funds has achieved good results. Like Sainsbury, its ROA in 2014 was 4.33%, slightly down from 1.56% in 2016, but overall remained stable, which demonstrates the rapid speed of capital flow, the small amount of occupied funds and business volume. Due to its stability, the risk of operation is low and the level is good. Return on equity shows the return on capital provided by shareholders after payment to other capital providers. The return on equity from 2014 to 2016 was 11.25%, 2.84% and 7.8% respectively, which means a moderate return for shareholders. These two returns are better than those of Tesco, revealing the superiority of Sainsbury's capital