The percentage of net profit and average assets in a certain period of time is called the company's return on net assets, also known as the net interest rate of equity. Roe fully reflects the ability of investors to invest capital to obtain profits, and reflects the close relationship between return and investment. It is an important indicator to evaluate the benefits of the capital in the operation process. The utilization rate of the capital invested by shareholders can be measured by the rate of return on net assets. It makes up for the defect of earnings per share.