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MARKETS / GLOSSARY / RETURN ON EQUITY

Return on equity

Return on equity is how much profit a company produces per dollar of capital that belongs to its shareholders — the classic measure of how hard the owners' money is working. It is usually written ROE.

Definition

How it is computed here

Formulanet income ÷ average shareholders' equity
UnitRatio (shown as %)
PeriodOne fiscal year, as reported
SourceExtracted from SEC filings; every value on an asset page carries the accounting tag and the filing it came from
Identifierroe
The inputs

What goes into the formula

Net incomeThe bottom line for the fiscal year, after every cost, interest payment and tax. A full year's worth of earning, which is what makes the balance below an awkward counterpart.
Shareholders' equity, this year and lastTotal assets minus total liabilities, at both year-ends. The AVERAGE of the two is used, because profit was earned across the year while equity is measured on one day — dividing a year's profit by a single day's balance flatters a company that raised capital in December and punishes one that bought back stock in January.

A formula without its inputs explained is decoration. Where an input is missing from a filing, the metric is left empty here rather than completed with a zero or an estimate.

Worked example

How to calculate return on equity, step by step

A company that earned steadily while its equity grew.

Net income$276M
Equity at the start of the year$1,800M
Equity at the end of the year$2,000M
  1. Average equity = (1,800 + 2,000) ÷ 2 = $1,900M.
  2. ROE = 276 ÷ 1,900 = 0.145 = 14.5%.
  3. Using year-end equity alone would have given 276 ÷ 2,000 = 13.8% — a full point lower, for no reason except which day you looked.

Result: 14.5%

Each dollar the owners had in the business produced fourteen and a half cents of profit this year.

The figures in this example are illustrative and rounded — they are not a real company. The real figures on this site are the live ones below and on every asset page, each carrying the filing it came from.

Why it matters

What return on equity is good for

ROE is the single number that connects the income statement to the balance sheet. Two companies with the same profit are not equally good if one needed three times the capital to produce it, and this is the ratio that says so.

The limit

What this number does not tell you

ROE rises when equity shrinks, and equity shrinks when a company borrows to buy back its own shares. A very high ROE can mean an excellent business or a leveraged one, and the ratio cannot tell you which — read it next to return on assets, which cannot be flattered the same way. Where equity is negative the ratio has no reading at all: this site leaves it blank rather than printing the mathematically well-formed nonsense that a negative denominator produces. This is not a hypothetical edge case here. Of the 5,531 companies on this site with a reported equity balance, 961 — close to one in six — report negative equity in their most recent filing. Every one of those return-on-equity cells is blank. The blank is the reading.

Every metric on this site is published with its blind spot stated. A figure without its limit is half a fact.

In the data

Highest reported return on equity

From the most recent fiscal year of each company.

On a real company

See it in a published filing

Their sectors

These pages show the figure across up to nineteen fiscal years, with the accounting tag and the filing behind every value.

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