GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Retail - Cyclical » Body Central Corp (OTCPK:BODY) » Definitions » ROE %

Body Central (Body Central) ROE % : -291.89% (As of Sep. 2014)


View and export this data going back to 2010. Start your Free Trial

What is Body Central ROE %?

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Body Central's annualized net income for the quarter that ended in Sep. 2014 was $-66.9 Mil. Body Central's average Total Stockholders Equity over the quarter that ended in Sep. 2014 was $22.9 Mil. Therefore, Body Central's annualized ROE % for the quarter that ended in Sep. 2014 was -291.89%.

The historical rank and industry rank for Body Central's ROE % or its related term are showing as below:

BODY's ROE % is not ranked *
in the Retail - Cyclical industry.
Industry Median: 5.995
* Ranked among companies with meaningful ROE % only.

Body Central ROE % Historical Data

The historical data trend for Body Central's ROE % can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

* Premium members only.

Body Central ROE % Chart

Body Central Annual Data
Trend Dec08 Dec09 Dec10 Dec11 Dec12 Dec13
ROE %
Get a 7-Day Free Trial Negative Equity 92.33 27.54 12.89 -52.45

Body Central Quarterly Data
Dec09 Mar10 Jun10 Sep10 Dec10 Mar11 Jun11 Sep11 Dec11 Mar12 Jun12 Sep12 Dec12 Mar13 Jun13 Sep13 Dec13 Mar14 Jun14 Sep14
ROE % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -40.98 -128.64 -65.30 -201.24 -291.89

Competitive Comparison of Body Central's ROE %

For the Apparel Retail subindustry, Body Central's ROE %, along with its competitors' market caps and ROE % data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Body Central's ROE % Distribution in the Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Body Central's ROE % distribution charts can be found below:

* The bar in red indicates where Body Central's ROE % falls into.



Body Central ROE % Calculation

Body Central's annualized ROE % for the fiscal year that ended in Dec. 2013 is calculated as

ROE %=Net Income (A: Dec. 2013 )/( (Total Stockholders Equity (A: Dec. 2012 )+Total Stockholders Equity (A: Dec. 2013 ))/ count )
=-42.31/( (100.346+60.99)/ 2 )
=-42.31/80.668
=-52.45 %

Body Central's annualized ROE % for the quarter that ended in Sep. 2014 is calculated as

ROE %=Net Income (Q: Sep. 2014 )/( (Total Stockholders Equity (Q: Jun. 2014 )+Total Stockholders Equity (Q: Sep. 2014 ))/ count )
=-66.852/( (31.18+14.627)/ 2 )
=-66.852/22.9035
=-291.89 %

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

In the calculation of annual ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is four times the quarterly (Sep. 2014) net income data. ROE % is displayed in the 30-year financial page.


Body Central  (OTCPK:BODY) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Sep. 2014 )
=Net Income/Total Stockholders Equity
=-66.852/22.9035
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-66.852 / 173.68)*(173.68 / 93.3375)*(93.3375 / 22.9035)
=Net Margin %*Asset Turnover*Equity Multiplier
=-38.49 %*1.8608*4.0753
=ROA %*Equity Multiplier
=-71.62 %*4.0753
=-291.89 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Sep. 2014 )
=Net Income/Total Stockholders Equity
=-66.852/22.9035
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (-66.852 / -76.36) * (-76.36 / -39.644) * (-39.644 / 173.68) * (173.68 / 93.3375) * (93.3375 / 22.9035)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.8755 * 1.9261 * -22.83 % * 1.8608 * 4.0753
=-291.89 %

Note: The net income data used here is four times the quarterly (Sep. 2014) net income data. The Revenue data used here is four times the quarterly (Sep. 2014) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Be Aware

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.


Body Central ROE % Related Terms

Thank you for viewing the detailed overview of Body Central's ROE % provided by GuruFocus.com. Please click on the following links to see related term pages.


Body Central (Body Central) Business Description

Traded in Other Exchanges
N/A
Address
Body Central Corp is a multi-channel specialty retailer offering apparel and accessories. The company operates specialty apparel stores under the Body Central and Body Shop banners as well as a direct business comprised Boy central catalog and e-commerce website. Its products include tops, dresses, bottoms, jewelry, lingerie, accessories, and shoes. The company markets and sells its products under Bodycentral, Sexy stretch and Lipstick lingerie brand labels.
Executives
683 Capital Partners, Lp 10 percent owner C/O 683 CAPITAL GP, LLC, 1700 BROADWAY, SUITE 4200, NEW YORK NY 10019
683 Capital Management, Llc 10 percent owner 1700 BROADWAY, SUITE 4200, NEW YORK NY 10019
Ari Zweiman director C/O 683 CAPITAL MANAGEMENT, 1700 BROADWAY, SUITE 4200, NEW YORK NY 10019
Solas Capital Management, Llc 10 percent owner 1063 POST ROAD, 2ND FLOOR, DARIEN CT 06820
Tucker Golden Frederick 10 percent owner C/O SOLAS CAPITAL MANAGEMENT, LLC, 1063 POST ROAD, 2ND FLOOR, DARIEN CT 06820
Donna R Ecton director C/O BODY CENTRAL CORP., 6225 POWERS AVENUE, JACKSONVILLE FL 32217
Thomas W Stoltz officer: COO & CFO 611 BAINBRIDGE STREET, SUITE 100, C/O CARLOTZ, INC., RICHMOND VA 23224
John K Haley director C/O GENERAL GROWTH PROPERTIES, INC. 110 NORTH WACKER DRIVE CHICAGO IL 60606
Allen Weinstein other: Former President and CEO C/O BODY CENTRAL CORP., 6225 POWERS AVENUE, JACKSONVILLE FL 32217
Martin P Doolan director 150 THORN HILL DR., WARRENDALE PA 15095
Richard J Williams 10 percent owner 125 HIGH STREET, 26TH FLOOR, BOSTON MA 02110