Objectives On completion of this tutorial, you will be able to:

• Calculate return on equity and recognize the key drivers associated with it
• Calculate return on assets, identify its key components, and assess the effectiveness of cost controls
• Interpret market-related measures, such as earnings per share and the price-earnings ratio

Tutorial Overview This tutorial looks at how information from financial statements can be used to calculate key financial ratios such as return on equity (ROE). It also describes other ratios that can be calculated using information from sources such as share prices. Prerequisite Knowledge Credit Analysis - Cash Flow Analysis Tutorial Level: Intermediate Tutorial Duration: 60 minutes