净资产收益率怎么算：投资者必备知识

中文：

净资产收益率（ROE）是评价一个公司盈利能力的重要指标。了解如何计算净资产收益率，对于投资者来说至关重要。下面，我们将为您详细介绍净资产收益率的计算方法。

净资产收益率，即净利润与股东权益总额的比率，用于衡量公司运用自有资本的效率。计算公式为：净资产收益率 = 净利润 / 股东权益总额 × 100%。

在计算过程中，投资者需要注意以下几点：

净利润：指公司在一定时期内经营活动的最终成果，即收入减去成本、税费和其他费用后的金额。

股东权益总额：表示公司的净资产，即总资产减去总负债后的余额。

通过计算净资产收益率，投资者可以了解公司在运用股东资金方面的效率。一般来说，净资产收益率越高，说明公司的盈利能力越强，对股东资金的利用效果越好。

然而，投资者在分析净资产收益率时，还需要结合其他财务指标进行综合评估，如营业收入增长率、毛利率等，以全面了解公司的经营状况。

总之，掌握净资产收益率的计算方法，对于投资者来说具有重要的参考价值。它有助于投资者更准确地评估公司的盈利能力，为投资决策提供有力依据。

英文：

How to Calculate Return on Equity (ROE): Essential Knowledge for Investors

Return on Equity (ROE) is a crucial metric for evaluating a company's profitability. Understanding how to calculate ROE is essential for investors. Below, we will provide a detailed introduction to the calculation method of ROE.

ROE, or the ratio of net income to total shareholder's equity, is used to measure a company's efficiency in utilizing its own capital. The formula for calculating ROE is: ROE = Net Income / Total Shareholder's Equity × 100%.

When calculating ROE, investors need to pay attention to the following points:

Net Income: It refers to the final outcome of a company's operating activities within a certain period, which is the amount obtained after deducting costs, taxes, and other expenses from revenue.

Total Shareholder's Equity: It represents the company's net assets, which is the balance after subtracting total liabilities from total assets.

By calculating ROE, investors can understand the efficiency of a company in utilizing shareholder funds. Generally, a higher ROE indicates stronger profitability and better utilization of shareholder funds.

However, when analyzing ROE, investors need to combine it with other financial indicators for a comprehensive assessment, such as revenue growth rate, gross profit margin, etc., to fully understand the company's operating conditions.

In conclusion, mastering the calculation method of ROE has important reference value for investors. It helps investors more accurately assess a company's profitability and provides a strong basis for investment decisions.