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Return on Equity (ROE)

Annual cash flow divided by your current equity in the property — measures efficiency of deployed capital.

ROE helps long-term holders understand whether their growing equity is still working hard for them or should be redeployed into new properties.

ROE = Annual Cash Flow ÷ Current Equity × 100

Example: $8,000 annual cash flow on $200,000 equity = 4% ROE. If you could sell, pay off the loan, and redeploy into a higher-yield property, ROE reminds you that sitting equity is not free.

Declining ROE over time (as equity grows but cash flow stays flat) is the signal many investors use to trigger a 1031 exchange into a larger property.