NEW YORK ( TheStreet) - For the last 12 months, these 10 stocks from diverse industries had the highest return on assets of 23% to 80%, return on equity ranging from 28% to 252% and return on capital employed ranging from 31% to 71%. These stocks have upside potential in the range of 23% to 61%, based on average estimates of analysts polled by Bloomberg. Below, we've listed them in ascending order of upside potential. 10. Momenta Pharmaceuticals ( MNTA) is a biotechnology company with a market cap exceeding $891 million. It specializes in the analysis of complex mixture drugs and the development of novel drugs. The company's return on assets in the last 12 months was 79.80%, while total asset turnover ratio was 1.14. Return on equity and return on capital employed in the last 12 months stood at a healthy 85.32% and 86.35%, respectively. The stock is trading at 4.01 times earnings, vs. the industry average P/E of 22.24, according to data compiled by Bloomberg. For the latest third quarter, Momenta reported revenue at $87.9 million, up 69.3%. Net income was $60.3 million, or $1.18 per diluted share, compared with $32.1 million, or 70 cents per share, for the same period last year. Momenta recently announced a global collaboration with Baxter International to develop and commercialize follow-on biologic products, or biosimilars, which replicate existing, branded biologics used in the treatment of a variety of diseases including cancer, autoimmune disorders and other chronic conditions. The company has announced an agreement to acquire the Sialic Switch assets of Virdante Pharmaceuticals for $51.5 million. Of the 10 analysts covering the stock, seven recommend a buy and three rate a hold. Analysts polled by Bloomberg foresee the stock gaining an average 23.1% to $21.71 in the upcoming 12 months.