股东权益比率（又称自有资本比率或净资产比率）是股东权益与资产总额的比率，该比率反映企业资产中有多少是所有者投入的。股东权益比率应当适中。 如果权益比率过小，表明企业过度负债，容易削弱公司抵御外部冲击的能力；而权益比率过大，意味着企业没有积极地利用财务杠杆作用来扩大经营规模。
在非财务因素方面，主要考量影响股东权益比率之因素为成立年数、上市柜年数。
For non-financial factors, major factors considered as possible variables that may affect share-holders' equity ratio are years of establishment and years listed in the stock exchange.
“我们无论如何都不得不增强我们的资本基础，因为我们的股东权益比率偏低，”岗川智表示。
"We would have needed to boost our capital base anyway because our shareholders' equity ratio is low," Mr Tsunakawa said.
净资产收益率，又称ROE，指公司十二个月的净收入与股东权益（帐面价值）的比率，是用得最多的盈利性指标。
Return on equity, or ROE, the ratio of a company's 12-month net income to its shareholder equity (book value), is the most widely used profitability gauge.
应用推荐