Financial Measure of the Performance ■ From a shareholder perspective,return on equity (ROE)is the main summary measure of a firm's performance. Net Income ROE= Average Shareholder Equity ROE measures the return on investment made by a firm's shareholders SEIEE AU406 3-4+ - SEIEE AU406  From a shareholder perspective, return on equity (ROE) is the main summary measure of a firm’s performance. 3-4 Financial Measure of the Performance  ROE measures the return on investment made by a firm’s shareholders