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净资产收益率也就是所有者权益收益率,是净利润与平均净资产的百分比,是公司税后利润除以平均净资产得到的百分比率,该指标反映所有者权益的收益水平,用以评价企业运营所有资本的效率。该指标数值越高,说明企业获利能力越高;该指标数值越低,说明企业获利能力越低。该指标体现了所有者自有资本获得净收益的能力。
Return on equity is the return on equity, which is the percentage of net profit to average net assets, which is the percentage of the company’s after-tax profit divided by the average net asset. The index reflects the level of return on owners’ equity and is used to evaluate The efficiency of all capital in business operations. The higher the value of the indicator, indicating that the higher the profitability of enterprises; the lower the value of the indicator, indicating that the lower the profitability of enterprises. This indicator reflects the owner’s own net capital gain.