Glossary / Fundamentals

Return on equity (ROE)

Also called: ROE

Return on equity is net income divided by shareholders' equity, expressed as a rate. It describes how much accounting profit a company produced per unit of the equity capital its balance sheet reports.

How it is measured

How is return on equity measured?

Divide net income for a period by shareholders' equity, usually averaged across the start and end of that period. Every input comes from the filed financial statements, so the measurement is exactly as current as the last filing and does not move between reports.

Why it matters

Why does return on equity matter to a swing trader?

ROE is one of the standard summaries of capital efficiency: two companies earning the same profit on very different equity bases are doing genuinely different things. Two mechanical cautions matter more than most. Leverage raises ROE without any improvement in the underlying business, because debt-funded assets produce income while shrinking the equity denominator. And large buybacks or accumulated losses can drive equity toward zero or below, at which point the ratio becomes erratic or meaningless.

In Tapeline

Does Tapeline use return on equity?

Return on equity is one of the five inputs to Tapeline's Fundamentals factor. The same broad bands are applied to every company regardless of sector, which the methodology page describes plainly as a blunt instrument.

Read what the Fundamentalsfactor measures →

Tapeline publishes the six factor names and the ordering of their weights. The numeric weights, the scoring equation and the band edges are not published.