关于ROA与ROE的关系（请指教） assets

jerryfish

在一些题目中我发现ROE不等于ROA×（assets/equity),请问这是什么原因，是不是我对概念的理解有误

Icetea

for my understanding,I think ROA is (EBIT/sale)*(sale/asset),but ROE should be consider about the return on equity which is equals to EPS/book value of equity.Don't know is that right?Hoepfully it can give some roughly idea about that!

kiwipig

ROA is EBIt(1-t)/ book value of asset r is tax rate

ROE is net income/ book value of equity

roughly, net income =(Ebit--interest expense)(1-t)

it is not easy formular above~~~

farstar76

I see.

ardenzhao

good

adsl

好