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Return on Equity

ROE = Net Income ÷ Shareholders' Equity

ROE is how much profit a company makes for each dollar of owners’ money. A high ROE that lasts for years can quietly grow that pile.

01 Feel it first

Watch owners’ money grow

Pick an ROE preset — 8%, 15%, or 25% — then hit Play 10 years. Watch the bars stack if that return keeps coming and the profit is reinvested.

Return on equity
15%

02 Break the intuition

Same ROE — one company borrowed it

Two firms can show identical ROE. Reveal which one used a lot of debt to inflate the number.

FIRM A
20%
ROE
Debt / equity0.1×
ROIC~18%
Mostly organic
FIRM B
20%
ROE
Debt / equity2.5×
ROIC~7%
Leverage mirage
Both show 20% ROE. Firm A earned it mostly on owners’ money. Firm B borrowed heavily — profit on a thin equity base inflates ROE. Same headline; different risk. Check ROIC and debt-to-equity next.

03 Feel the leverage

Debt amplifies both sides

Same business swing, different equity result. Pick a debt level, then tap Good year or Bad year and watch ROE-style returns tilt.

Leverage
Base move
±15%
Leverage
1.0×

Pick leverage, then tap Good year or Bad year.

04 Sort it

Organic quality or borrowed?

Two cards can show the same ROE. Sort each into earned on the business vs inflated by debt.

Tap a card, then sort by how the ROE was earned.

0 / 4 correct

Tap a card, then tap a bucket.

05 Three drivers

What builds ROE

ROE can be unpacked into three parts: profit margin, how hard assets work, and how much debt funds those assets. Toggle each piece.

Net income ÷ sales. How much of each dollar of revenue becomes profit. Higher margins lift ROE if the other two stay the same.

06 Quality check

Not all high ROE is equal

Read how the return was earned — not just the percentage.

Organic high ROE
Quality
Levered ROE
Caution
Low ROE
Weak

Illustrative ROE quality profiles.

07 Check yourself

Five quick checks

Question 1 of 5
Quick checkProfit $10, equity $50. ROE is:
20% is right. ROE = 10 ÷ 50 = 0.20 = 20%.

08 Where it breaks

When ROE misleads

Buybacks shrink the denominator

Repurchasing shares reduces owners’ equity on the books and can lift ROE without any improvement in the business.

Losses make ROE hard to read

Negative profit or negative equity turns the ratio into nonsense. Do not average those years with normal ones.

Banks always look high

Borrowing is how banks work. High bank ROE is normal — compare to other banks, not to a software company.

One year is not a track record

A single boom or trough year can make ROE look heroic or broken. Prefer a multi-year average.

See ROE on a live stock.

Pull up any ticker for ROE history and peers — then screen for durable high returns on equity.