Net income available to stockholders is Rs 150 and total assets are Rs 2,100 then return on total assets would be

The correct answer is B. 7.14%.

Return on total assets (ROA) is a profitability ratio that measures how profitable a company is relative to its total assets. It is calculated by dividing net income by total assets. In this case, net income is Rs 150 and total assets are Rs 2,100. Therefore, ROA is 150/2100 = 0.0714 = 7.14%.

Option A is incorrect because it is the percentage of net income that is attributable to common stockholders. Option C is incorrect because it is the number of times that net income covers total assets. Option D is incorrect because it is the number of times that total assets cover net income.