An estimate is an approximate calculation or judgment of the value, number, quantity, or extent of something. Assets are property owned by a person or company, regarded as having value and available to meet debts, commitments, or legacies.
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Not sure if this is a math/ statistics question. Reserves are assets you hold, but are not using immediately. There are oil reserves, mineral reserves (like gold reserves) and cash reserves. I think you need to rephrase the question for a proper answer.
net profit devided by total assets is called return on total asset and formula is as follows: Return on total assets = Net profit / total assets.
56 is estimated to be 60.
17 is estimated to 20.
43.07 - 3.912 estimated = 39.158