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Quality & efficiency

Return on Tangible Equity ROTE

Profit earned on shareholders' equity after stripping out goodwill and intangibles — a stricter return measure.

Part of the Profitability & Quality course · Lesson 11 of 19
Formula
ROTE = Net income / Average tangible common equity ; Tangible equity = Total equity - Goodwill - Intangibles

What it is

Return on tangible equity (ROTE) measures net income against tangible equity, which is shareholders' equity minus goodwill and other intangible assets. It shows the return a company earns on the hard, physical capital owners actually funded. It is a tougher version of return on equity (ROE).

Why it matters

Companies that grow by acquisition pile up goodwill, which inflates equity and makes ordinary ROE look lower than the underlying business really is. ROTE removes that distortion and is widely used to compare banks and serial acquirers. A high ROTE signals the core operations generate strong returns on real capital.

How it's calculated

Divide net income (often income available to common shareholders) by average tangible common equity, where tangible equity equals total equity minus goodwill and intangible assets (and minus preferred equity when isolating common holders).

How Quintarthai uses it

Equity, net income, goodwill, and intangibles needed for ROTE are shown on the Financials and Ratios tabs of a company deep-analysis page.

Cross-border note. ROTE is a headline metric for both US and Canadian banks; both report under similar fair-presentation standards, but compare each bank in its own currency since CAD and USD results are not directly additive.

FAQ

How is ROTE different from ROE?
ROE divides profit by total shareholders' equity. ROTE divides by tangible equity, which excludes goodwill and intangibles. For an acquisition-heavy company ROTE is usually higher than ROE.
Why is ROTE popular for banks?
Banks frequently grow by buying other banks, creating goodwill. ROTE strips that out so investors can compare how efficiently each bank earns on its real, loss-absorbing capital.
Related terms
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