Analysis

Return on Equity: Definition

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Simple Definition

A profitability measure showing how much profit a company generates for each dollar of shareholders' equity. Higher ROE = more efficient profit generation.

Why It Matters

ROE tells you how efficiently a company uses shareholder money to generate profits. An ROE of 20% means the company earns $0.20 for every $1 of equity. Warren Buffett famously looks for companies with consistently high ROE (above 15%) as a sign of durable competitive advantage. It helps distinguish truly great businesses from average ones.

Key Points

  • Calculate it: Net Income ÷ Shareholders' Equity × 100
  • Above 15% is generally strong; above 20% is excellent. Below 10% may signal inefficiency
  • Watch out: High debt can artificially inflate ROE (less equity = higher ratio). Compare with debt levels

Related Terms

Common Questions

A profitability measure showing how much profit a company generates for each dollar of shareholders' equity. Higher ROE = more efficient profit generation. ROE tells you how efficiently a company uses shareholder money to generate profits. An ROE of 20% means the company earns $0.

ROE tells you how efficiently a company uses shareholder money to generate profits. An ROE of 20% means the company earns $0.20 for every $1 of equity. Warren Buffett famously looks for companies with consistently high ROE (above 15%) as a sign of durable competitive advantage. It helps distinguish truly great businesses from average ones.

Calculate it: Net Income ÷ Shareholders' Equity × 100

Above 15% is generally strong; above 20% is excellent. Below 10% may signal inefficiency

Watch out: High debt can artificially inflate ROE (less equity = higher ratio). Compare with debt levels