{"id":24454,"date":"2025-08-13T18:17:05","date_gmt":"2025-08-13T18:17:05","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-return-on-common-stockholders-equity-roe\/"},"modified":"2025-08-14T07:52:18","modified_gmt":"2025-08-14T07:52:18","slug":"lesson-9-return-on-common-stockholders-equity-roe","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-return-on-common-stockholders-equity-roe\/","title":{"rendered":"Lesson 9: RETURN ON COMMON STOCKHOLDERS&#8217; EQUITY (ROE)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24454\" class=\"elementor elementor-24454\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10f93f5 e-con-full e-flex e-con e-parent\" data-id=\"10f93f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-64d079a e-con-full e-flex e-con e-child\" data-id=\"64d079a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86f34de exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"86f34de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-25c2218 e-con-full e-flex e-con e-child\" data-id=\"25c2218\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c485d2c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"c485d2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 9: Financial Statement Analysis\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eb2ba34 e-flex e-con-boxed e-con e-parent\" data-id=\"eb2ba34\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71a8e42 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"71a8e42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">RETURN ON COMMON STOCKHOLDERS' EQUITY (ROE)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1897a7 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"a1897a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">It measures profitability from the common stockholders&#8217; viewpoint.<\/span><\/h5><h5><span style=\"color: #000080;\">This ratio shows how many dollars of net income the company earned for each dollar invested by the owners.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18d2839 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"18d2839\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"595\" height=\"79\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE1.png\" class=\"attachment-large size-large wp-image-24622\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE1.png 595w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE1-300x40.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE1-18x2.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE1-220x29.png 220w\" sizes=\"(max-width: 595px) 100vw, 595px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c29718 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"4c29718\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Assuming that common stockholders&#8217; equity at the beginning of 2012 was $667,000<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fcfa38 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"7fcfa38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"625\" height=\"191\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE2.png\" class=\"attachment-large size-large wp-image-24623\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE2.png 625w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE2-600x183.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE2-300x92.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE2-18x6.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE2-164x50.png 164w\" sizes=\"(max-width: 625px) 100vw, 625px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4c3f7a exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"b4c3f7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"293\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE3.png\" class=\"attachment-large size-large wp-image-24624\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE3.png 776w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE3-600x266.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE3-300x133.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE3-768x340.png 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE3-18x8.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE3-113x50.png 113w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-338c8df exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"338c8df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">WITH PREFERRED STOCK When a company has preferred stock, we must deduct preferred dividend requirements from net income to compute income available to common stockholders. Similarly, we deduct the par value of preferred stock (or call price, if applicable)<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1676d42 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"1676d42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"51\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE4.png\" class=\"attachment-large size-large wp-image-24625\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE4.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE4-300x26.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE4-18x2.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE4-220x19.png 220w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-24454","lesson","type-lesson","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 9: RETURN ON COMMON STOCKHOLDERS&#039; EQUITY (ROE) - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-return-on-common-stockholders-equity-roe\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 9: RETURN ON COMMON STOCKHOLDERS&#039; EQUITY (ROE) - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 9: Financial Statement Analysis RETURN ON COMMON STOCKHOLDERS&#8217; EQUITY (ROE) It measures profitability from the common stockholders&#8217; viewpoint. 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