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Return on Equity Calculator

Calculate ROE from net income and shareholders' equity. Use DuPont analysis to break ROE into margin, turnover, and leverage components. Compare two companies side by side to see what drives their returns.

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Annual net income (after tax)
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Total shareholders' equity from balance sheet
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Enter to also calculate Return on Assets (ROA)
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Estimates only. Based on financial data you provide. Consult a financial adviser for personalised guidance.

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How to Use This Calculator

Tab "Calculate ROE"

Enter net income (annual, after tax) and shareholders' equity from the balance sheet. The calculator returns ROE as a percentage with a rating from weak to excellent. Optionally enter total assets to also see Return on Assets (ROA).

Tab "DuPont Breakdown"

Enter revenue, net income, total assets, and shareholders' equity. The calculator decomposes ROE into three components: net profit margin, asset turnover, and equity multiplier. It identifies which component is the primary driver of the company's ROE.

Tab "Compare Companies"

Enter the same four financial inputs for two companies. The calculator computes a full DuPont breakdown for each, showing whose ROE comes from margins versus leverage. Name each company for clearer results.

The Formulas

Return on Equity (ROE):
ROE = Net Income / Shareholders' Equity × 100%

DuPont decomposition:
ROE = Net Profit Margin × Asset Turnover × Equity Multiplier
  = (Net Income / Revenue) × (Revenue / Total Assets) × (Total Assets / Equity)

Return on Assets (ROA):
ROA = Net Income / Total Assets × 100%

ROE rating scale:
Below 10% = Weak  |  10–15% = Average  |  15–20% = Good  |  Above 20% = Excellent

All calculations use standard financial analysis formulas. No country-specific adjustments are applied. Results depend on the accuracy of the financial data you provide.

Worked Examples

Example 1 — Basic ROE: $5M net income, $25M equity

A mid-size company earns $5 million in annual net income and has $25 million in shareholders' equity on its balance sheet.

Net income$5,000,000
Shareholders' equity$25,000,000
ROE$5M / $25M × 100% = 20.00%
RatingExcellent (≥20%)

A 20% ROE means the company generates $0.20 of profit for every $1 of equity. This is an excellent result, but investors should check whether it comes from high margins or high leverage using DuPont analysis.

Example 2 — DuPont analysis: Tech company

A technology company has $50M revenue, $5M net income, $50M total assets, and $25M equity.

Net profit margin$5M / $50M = 10.00%
Asset turnover$50M / $50M = 1.00x
Equity multiplier$50M / $25M = 2.00x
DuPont ROE10% × 1.00 × 2.00 = 20.00%
Primary driverNet profit margin

The DuPont breakdown reveals that while the equity multiplier of 2.00x indicates moderate leverage, the 10% net margin is the primary contributor to ROE. The asset turnover of 1.00x is neutral.

Example 3 — Comparing Tech Co vs Retail Co

Tech Co: $80M revenue, $12M net income, $60M assets, $30M equity. Retail Co: $120M revenue, $6M net income, $200M assets, $40M equity.

Tech Co net margin$12M / $80M = 15.00%
Tech Co asset turnover$80M / $60M = 1.33x
Tech Co equity multiplier$60M / $30M = 2.00x
Tech Co ROE15% × 1.33 × 2.00 = 40.00%
Retail Co net margin$6M / $120M = 5.00%
Retail Co asset turnover$120M / $200M = 0.60x
Retail Co equity multiplier$200M / $40M = 5.00x
Retail Co ROE5% × 0.60 × 5.00 = 15.00%

Tech Co has a much higher ROE (40% vs 15%) driven by strong margins and efficient asset use. Retail Co's ROE comes primarily from high leverage (5.00x equity multiplier), meaning it relies heavily on debt. Despite lower ROE, Retail Co carries significantly more financial risk from its capital structure.

Frequently Asked Questions

Generally, ROE below 10% is weak, 10-15% is average, 15-20% is good, and above 20% is excellent. However, industry context matters. Utilities and banks tend to have lower ROE (8-15%) due to heavy regulation and capital requirements, while software and consumer brands can exceed 30%. Always compare a company's ROE against its industry peers rather than using a universal threshold.
DuPont analysis breaks ROE into three actionable components: profitability (net margin), efficiency (asset turnover), and leverage (equity multiplier). Two companies can have the same ROE for completely different reasons. One might earn high margins while the other relies on debt. DuPont analysis reveals this, helping investors understand the quality and sustainability of a company's returns.
ROE measures profit relative to shareholders' equity, while ROA measures profit relative to total assets. ROE is affected by leverage: a company can boost ROE by taking on more debt (increasing the equity multiplier). ROA is leverage-neutral and shows how efficiently the company uses all its resources. If a company has high ROE but low ROA, it likely uses significant debt financing.
Yes. An unusually high ROE (above 40-50%) can signal excessive leverage, very low equity (possibly from buybacks or accumulated losses), or a one-time income spike. Always check the DuPont components. If the equity multiplier is very high (above 5x), the company is heavily leveraged and carries more financial risk, even if the headline ROE looks attractive.
No. This is a universal calculator that works with any currency. It uses standard financial analysis formulas that apply globally. You provide the financial data from company reports, and the calculator handles the maths. For country-specific financial calculators, see the country links below the calculator.

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