{"id":54079,"date":"2026-04-03T11:45:29","date_gmt":"2026-04-03T11:45:29","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module-2\/lessons\/lesson-9-return-on-common-stockholders-equity-roe-3-2\/"},"modified":"2026-04-03T11:45:29","modified_gmt":"2026-04-03T11:45:29","slug":"lesson-9-return-on-common-stockholders-equity-roe-3-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-return-on-common-stockholders-equity-roe-3-2\/","title":{"rendered":"Lesson 9: RETURN ON COMMON STOCKHOLDERS&#8217; EQUITY (ROE)"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" 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=\"auto, (max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>Lesson 9: Financial Statement Analysis<br \/>\n<\/h2>\n<h3>RETURN ON COMMON STOCKHOLDERS&#8217; EQUITY (ROE)<br \/>\n<\/h3>\n<h5>It measures profitability from the common stockholders&#8217; viewpoint.<\/h5>\n<h5>This ratio shows how many dollars of net income the company earned for each dollar invested by the owners.<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"595\" height=\"79\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE1.png\" 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=\"auto, (max-width: 595px) 100vw, 595px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>Assuming that common stockholders&#8217; equity at the beginning of 2012 was $667,000<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"625\" height=\"191\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE2.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE2.png 625w, 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\/ROE2-600x183.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE2-164x50.png 164w\" sizes=\"auto, (max-width: 625px) 100vw, 625px\" \/><br \/>\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\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE3.png 776w, 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\/ROE3-600x266.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ROE3-113x50.png 113w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>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)<\/h5>\n<p>\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\" 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=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-54079","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-return-on-common-stockholders-equity-roe-3-2\/\" \/>\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. This ratio shows how many dollars of net income the company earned for each dollar invested by the owners. Assuming that common stockholders&#8217; equity at the beginning of 2012 was $667,000 WITH PREFERRED STOCK When a [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-return-on-common-stockholders-equity-roe-3-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Certifeka-edu\" \/>\n<meta property=\"og:image\" content=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u062f\u0642\u064a\u0642\u062a\u0627\u0646\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"WebPage\",\"webpage\"],\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/executive-financial-analysis-module-ucam-university\\\/lessons\\\/lesson-9-return-on-common-stockholders-equity-roe-3-2\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/executive-financial-analysis-module-ucam-university\\\/lessons\\\/lesson-9-return-on-common-stockholders-equity-roe-3-2\\\/\",\"name\":\"Lesson 9: RETURN ON COMMON STOCKHOLDERS' EQUITY (ROE) - Certifeka-edu\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/executive-financial-analysis-module-ucam-university\\\/lessons\\\/lesson-9-return-on-common-stockholders-equity-roe-3-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/executive-financial-analysis-module-ucam-university\\\/lessons\\\/lesson-9-return-on-common-stockholders-equity-roe-3-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\",\"datePublished\":\"2026-04-03T11:45:29+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/executive-financial-analysis-module-ucam-university\\\/lessons\\\/lesson-9-return-on-common-stockholders-equity-roe-3-2\\\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/executive-financial-analysis-module-ucam-university\\\/lessons\\\/lesson-9-return-on-common-stockholders-equity-roe-3-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/executive-financial-analysis-module-ucam-university\\\/lessons\\\/lesson-9-return-on-common-stockholders-equity-roe-3-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\",\"contentUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/executive-financial-analysis-module-ucam-university\\\/lessons\\\/lesson-9-return-on-common-stockholders-equity-roe-3-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"home\",\"item\":\"https:\\\/\\\/certifeka-edu.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Lessons\",\"item\":\"https:\\\/\\\/certifeka-edu.com\\\/lesson\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Lesson 9: RETURN ON COMMON STOCKHOLDERS&#8217; EQUITY (ROE)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#website\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/\",\"name\":\"certifeka\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/certifeka-edu.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#organization\",\"name\":\"certifeka\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-certifeka-removebg-preview.png\",\"contentUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-certifeka-removebg-preview.png\",\"width\":366,\"height\":104,\"caption\":\"certifeka\"},\"image\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Lesson 9: RETURN ON COMMON STOCKHOLDERS' EQUITY (ROE) - Certifeka-edu","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-return-on-common-stockholders-equity-roe-3-2\/","og_locale":"ar_AR","og_type":"article","og_title":"Lesson 9: RETURN ON COMMON STOCKHOLDERS' EQUITY (ROE) - Certifeka-edu","og_description":"Lesson 9: Financial Statement Analysis RETURN ON COMMON STOCKHOLDERS&#8217; EQUITY (ROE) It measures profitability from the common stockholders&#8217; viewpoint. This ratio shows how many dollars of net income the company earned for each dollar invested by the owners. Assuming that common stockholders&#8217; equity at the beginning of 2012 was $667,000 WITH PREFERRED STOCK When a [&hellip;]","og_url":"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-return-on-common-stockholders-equity-roe-3-2\/","og_site_name":"Certifeka-edu","og_image":[{"url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631":"\u062f\u0642\u064a\u0642\u062a\u0627\u0646"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["WebPage","webpage"],"@id":"https:\/\/certifeka-edu.com\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-return-on-common-stockholders-equity-roe-3-2\/","url":"https:\/\/certifeka-edu.com\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-return-on-common-stockholders-equity-roe-3-2\/","name":"Lesson 9: RETURN ON COMMON STOCKHOLDERS' EQUITY (ROE) - Certifeka-edu","isPartOf":{"@id":"https:\/\/certifeka-edu.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/certifeka-edu.com\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-return-on-common-stockholders-equity-roe-3-2\/#primaryimage"},"image":{"@id":"https:\/\/certifeka-edu.com\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-return-on-common-stockholders-equity-roe-3-2\/#primaryimage"},"thumbnailUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","datePublished":"2026-04-03T11:45:29+00:00","breadcrumb":{"@id":"https:\/\/certifeka-edu.com\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-return-on-common-stockholders-equity-roe-3-2\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/certifeka-edu.com\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-return-on-common-stockholders-equity-roe-3-2\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/certifeka-edu.com\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-return-on-common-stockholders-equity-roe-3-2\/#primaryimage","url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","contentUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png"},{"@type":"BreadcrumbList","@id":"https:\/\/certifeka-edu.com\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-return-on-common-stockholders-equity-roe-3-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"home","item":"https:\/\/certifeka-edu.com\/"},{"@type":"ListItem","position":2,"name":"Lessons","item":"https:\/\/certifeka-edu.com\/lesson\/"},{"@type":"ListItem","position":3,"name":"Lesson 9: RETURN ON COMMON STOCKHOLDERS&#8217; EQUITY (ROE)"}]},{"@type":"WebSite","@id":"https:\/\/certifeka-edu.com\/#website","url":"https:\/\/certifeka-edu.com\/","name":"certifeka","description":"","publisher":{"@id":"https:\/\/certifeka-edu.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/certifeka-edu.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/certifeka-edu.com\/#organization","name":"certifeka","url":"https:\/\/certifeka-edu.com\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/certifeka-edu.com\/#\/schema\/logo\/image\/","url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/03\/cropped-certifeka-removebg-preview.png","contentUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/03\/cropped-certifeka-removebg-preview.png","width":366,"height":104,"caption":"certifeka"},"image":{"@id":"https:\/\/certifeka-edu.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson\/54079","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson"}],"about":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/types\/lesson"}],"replies":[{"embeddable":true,"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/comments?post=54079"}],"version-history":[{"count":0,"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson\/54079\/revisions"}],"wp:attachment":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/media?parent=54079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}