v. Return on Equity41

Return on Equity (ROE) calculates the yield of a project based on dividends paid out to the shareholders. The higher the ROE the better, but as previously mentioned, the expected ROE will vary depending on the sector and financier (see Box 3 - 8).

Box 3 - 8
Return on Equity

Period

0

1

2

10

Equity contribution

-£21,150,000

£0

£0

£0

Dividend distributions

£0

£1,669,156

£1,366,085

£9,051,911

Cash Available for distribution

-£21,150,000

£1,669,156

£1,366,085

£9,051,911

Discount Rate

9.56%

9.56%

9.56%

9.56%

Present Value of Cash Distributions

-£21,150,000

£1,517,414

£1,128,996

£3,489,904

Net Present Value of Cash Distributions

£25,179,619

ROE

19.05%




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41 See Appendix 3 - Financial Calculations