Skip to content

The learning library

Build your knowledge.
Sharpen your perspective.

Explore this page

ROE — Return on Equity

DeepScreen explains ROE as follows: ROE measures profit generated from shareholder capital. High ROE is strongest when it is consistent and not created by excessive debt.

Formula

Net income ÷ average shareholder equity

Illustrative example

Annual net income of 20 million divided by average equity of 100 million gives ROE of 20%. Review leverage before interpreting that return as business quality.

Educational example; these are not reported company figures.

How to interpret it

  • Sustained ROE above sector norms can signal an economic moat.
  • Read ROE beside debt-to-equity and return on assets.

Limitations

  • Buybacks and leverage can inflate ROE.
  • Negative equity makes the ratio misleading.

Frequently asked questions

What is ROE?
ROE measures profit generated from shareholder capital. High ROE is strongest when it is consistent and not created by excessive debt.
How is ROE calculated?
Net income ÷ average shareholder equity
What should investors watch for with ROE?
Buybacks and leverage can inflate ROE. Negative equity makes the ratio misleading.

. Educational analytical content, not investment advice.