💼 Pre-MBA Exam Prep

Return on equity (ROE) is calculated as:

A Revenue divided by assets
B Net income divided by average shareholders equity
C Gross profit divided by sales
D Operating income divided by debt

✓ Correct Answer: Option B

ROE = Net Income / Average Shareholders Equity. Measures how efficiently equity capital generates profit. DuPont analysis decomposes ROE into margin × turnover × leverage.

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