Return on shareholders funds: Difference between revisions
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imported>Doug Williamson (Create page. Sources: linked pages.) |
imported>Doug Williamson (Add link to Profit attributable to ordinary shareholders page.) |
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* [[Preference shares]] | * [[Preference shares]] | ||
* [[Profit after tax]] | * [[Profit after tax]] | ||
* [[Profit attributable to ordinary shareholders]] | |||
* [[Return on assets]] | * [[Return on assets]] | ||
* [[Return on capital employed]] | * [[Return on capital employed]] | ||
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)
