Equity Ledger
Final trailing 12-month net profits remaining after all tax and debt matching obligations
Total equity capitalization pool (Total Assets minus Total Liabilities)
RETURN ON EQUITY (ROE)
Net Income Base
Compounding Velocity
ROE Formula: (Net Income ÷ Shareholders' Equity) × 100.
Strategic Value: ROE maps how effectively customer capital layers compound over time. A consistent baseline tracking above **15% to 20%** reflects strong moat attributes. *Note:* A highly leveraged debt structure artificially spikes ROE metrics; contextually verify it alongside **ROCE** assessments to identify balance sheet risks.
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Provide net profit scales and equity accounting matrices above to calculate trailing equity efficiency metrics.
