Explain how do you measure the value of the return on Goodwill in terms of income and expenses?

One way I can think of is:

Income - Expenses = Profit

(These figures can be found in the Profit and Loss statement)

Now substitute the profit figure into the following equation:

Profit / Goodwill = Return on Goodwill

(The goodwill figure can be found in the Balance Sheet)

So even though a brand may be perceived as very strong, if the carying value of the goodwill is very high then the return on goodwill will be lower.