Return on Equity definition

Return on Equity means the percentage equal to the Company’s Net Income divided by average stockholder’s equity, determined in accordance with generally accepted accounting principles.

Return on Equity means as to any Performance Period, the percentage equal to the Company’s Net Income divided by average stockholder’s equity, determined in accordance with generally accepted accounting principles.

Return on Equity means the Net Income divided by the average of the common stockholders equity of the Company at the end of each of the four fiscal quarters of the Year, as reported by the Company in its consolidated financial statements.

Examples of Return on Equity in a sentence

• Modified Return on Equity (Modified XXX) Modified Return on Equity metric is calculated by dividing Modified Net Earnings Attributable to Company by Modified Average Shareholders’ Equity.

• Return on Equity = Net Income is for the full fiscal year (before dividends paid to common stock holders but after dividends to preferred stock).

• ARM FilingOn the Annual Filing Date each year the Company shall file with the Commission schedules and supporting work papers that calculate the revenue requirement and rate adjustment necessary to allow the Company to earn its Authorized Return on Equity as well as the Annual Reconciliation Revenue Requirement for the Historic Test Period, determined in accordance with the Approved Methodologies and this ARM Tariff.

• Companies that lack long-term earnings growth estimates will be eligible for the Index but their composite rank for ultimate selection in the index will be the average ranks of their Return on Equity (ROE) and Return on Assets (ROA).

• In case of equity below the normative level, the actual equity would be used for determination of Return on Equity in tariff computations.

More Definitions of Return on Equity

Return on Equity means as to any Performance Period, the percentage equal to the Company’s Profit After Tax divided by average stockholder’s equity, determined in accordance with generally accepted accounting principles.

Return on Equity means, as to any Performance Period, the percentage equal to the value of the Company’s or any business unit’s common stock investments at the end of such Performance Period, divided by the value of such common stock investments at the start of such Performance Period, excluding any common stock investments so designated by the Administrator.

Return on Equity means the Company's Earnings, before Extraordinary Items, divided by the shareholder's equity at the end of the same fiscal year.

Return on Equity means, for any Fiscal Year, the percentage determined by dividing the Net Earnings for the year by the Average Equity for the year.

Return on Equity means as to any Performance Period, the percentage equal to the Company’s Net Income divided by average stockholder’s equity.

Return on Equity means Net Earnings as a percentage of Average Equity.

Return on Equity or “ROE” for a period means net income expressed as a percentage of the average total shareholder equity in that period.