ROE (retrun of Equity)

ROE = Annual Net Income
Average Shareholders' Equity


用股東權益報酬率與股價淨值比(P/B)結合以決定股價相對合理性。
實質股東權益報酬率 = 會計報表上之股東權益報酬率 / 股價淨值比(P/B)