Return on sales and Return on shareholders funds: Difference between pages
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imported>Doug Williamson (Create page. Sources: Accounting tools https://www.accountingtools.com/articles/return-on-sales.html Big Commerce https://www.bigcommerce.co.uk/ecommerce-answers/what-is-return-on-sales-roas-why-and-how-retailers-should-rely-on-this-metric/) |
imported>Doug Williamson (Add link to Profit attributable to ordinary shareholders page.) |
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(ROSF). | |||
( | A measure of how much profit is enjoyed (or expected to be enjoyed) by ordinary shareholders, compared to the book value of their equity investment made. | ||
Profit is measured as profit attributable to ordinary shareholders. | |||
This is profit after tax, less any dividends payable to the holders of preference shares (preference dividends). | |||
ROSF is calculated as: | |||
Profit attributable to ordinary shareholders / (ordinary shareholders funds) | |||
== See also == | == See also == | ||
* [[ | * [[Book value]] | ||
* [[ | * [[Equity]] | ||
* [[ | * [[Preference shares]] | ||
* [[ | * [[Profit after tax]] | ||
* [[ | * [[Profit attributable to ordinary shareholders]] | ||
* [[ | * [[Return on assets]] | ||
* [[ | * [[Return on capital employed]] | ||
* [[ | * [[Return on equity]] | ||
* [[Return]] | * [[Return on investment]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] |
Revision as of 15:57, 3 February 2019
(ROSF).
A measure of how much profit is enjoyed (or expected to be enjoyed) by ordinary shareholders, compared to the book value of their equity investment made.
Profit is measured as profit attributable to ordinary shareholders.
This is profit after tax, less any dividends payable to the holders of preference shares (preference dividends).
ROSF is calculated as:
Profit attributable to ordinary shareholders / (ordinary shareholders funds)