Name: Return on Equity (ROE)

Definition: ROE shows how much profit the company earns for its shareholders based on their invested equity. It’s one of the most watched profitability ratios. A consistently high ROE signals strong management and efficient use of shareholder capital. But artificially high ROE may sometimes be boosted by excessive debt.

Interpretation:
• In '2022', PLUS's return on equity was 16.0%, measuring profitability for shareholders. Industry average for Retail: Computer Software & Peripheral Equipment in '2022' stood at -10.7%.
• In '2023', PLUS's return on equity was 16.5%, measuring profitability for shareholders. The increase since '2022' reflects strengthening financial performance. Industry average for Retail: Computer Software & Peripheral Equipment in '2023' stood at -2.4%. Industry average increased by 8.3% compared to previous year.
• In '2024', PLUS's return on equity was 13.8%, measuring profitability for shareholders. The decline from '2023' may indicate some operational or financial challenges. Industry average for Retail: Computer Software & Peripheral Equipment in '2024' stood at 6.8%. Industry average increased by 9.2% compared to previous year.
• In '2025', PLUS's return on equity was 11.5%, measuring profitability for shareholders. The decline from '2024' may indicate some operational or financial challenges. Industry average for Retail: Computer Software & Peripheral Equipment in '2025' stood at 11.5%. Industry average increased by 4.7% compared to previous year.
Overall, PLUS's return on equity has been volatile but showed a downward trend over the past 4 years.

Formula: ROE = Net Income / Shareholders' Equity

Good Range: 10%-20% desirable for many industries.