Use owners' equity changes to determine company ... then the number is negative and represents a loss. Therefore, the formula for calculating net income is revenue minus expenses.

Here is a net income formula you can use yourself ... sales + $378 (listed as total non-operating income) + $6 (listed as ...

input a company's annual net income in cell A2. Then input the value of their shareholders' equity in cell B2. In cell C2, enter the formula: =A2/B2*100. The resulting figure will be the ROE ...