对于上市公司和投资而言，股本回报率（也缩写为‘ROE’) is a way to measure the amount of net profits from a business as it relates to the total value of the equity of the enterprise. 鱼子 is a measurement of how efficiently a business uses its asset value to create cash flow and growth.
鱼子定义为支付优先股股利之后但分配普通股股利之后再除以公司总股权价值后剩余的年度净收入（股权价值是基于流通股的价格（不包括优先股）份额乘以份额计数）。总和表示为净收入占权益的百分比。
权益回报率公式为：
鱼子 is can also be considered a “return on 净值.”该比率衡量公司每位股东可赚取多少钱’s dollar.
鱼子 is a fundamental tool in investing that allows you to compare the net profits of different companies that operate in the same market sector or industry. 鱼子 shows the earning power that a company has in relation to the total value of the equity size of the company.
A 鱼子 of 15-20% is considered a good metric by most investor standards. It is one of many fundamental ratios considered in the measure of a stocks value to an investor. 鱼子 has to be used with other factors like P/E, sales growth, and profit margin to understand its value in stock pricing and fundamental company valuation.
