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return on equity
return on equity ( ROE)
A measure of the return realized by the owners of an enterprise. Calculated by dividing an enterprise's annualized net income by its average capital for the period. Alternatively, it can be calculated by multiplying the enterprise's ROA by its leverage/equity multiplier. ROE indicates how effectively the enterprise is using its capital to produce income. American Banker Glossary
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( ROE)
Indicator of profitability. Determined by dividing net income for the past 12 months by common stockholder equity (adjusted for stock splits). Result is shown as a percentage. investors use ROE as a measure of how a company is using its money. ROE may be decomposed into return on assets ( ROA) multiplied by financial leverage ( total assets/total equity). Bloomberg Financial Dictionary

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return on equity reˌturn on ˈequity abbreviation ROE noun [singular, uncountable] FINANCE ACCOUNTING
a company's profit in a particular period of time in relation to its share capital (= money from shareholders):

• He sets his standards high, seeking a 20% return on equity for firms he invests in.

— compare equity yield yield1

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   ► See ROA, ROE.

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return on equity UK US noun [U] (ABBREVIATION ROE)
FINANCE, ACCOUNTING a company's profit for a particular period compared with the amount of share capital (= money invested by shareholders) in it. This shows how effectively the company is using its share capital to make a profit: »

One way to increase return on equity is to cut the amount of capital supporting the business.


Financial and business terms. 2012.