fa تخصصي Special پژوهشي Research <p>Return on Equity (ROE) is one of the most important factors influencing the investor&#39;s decisions. By analyzing the financial statements, the financial analyzers are always trying to evaluate or identify the future profitability changes of the companies. In this study, the relation between ROE of industries entered into Tehran Stock Exchange was investigated. Herein the significant role of industry is expressed through operating and financial drives. The study data is taken from a sample consisting of 4 industries including 70 companies entered into Tehran stock Exchange during a 7- year time duration (from March 21^st, 2007 to March 20^th, 2014). Results indicate that there is a significant relation between ROE and its elements as per the industry and future profitability.</p> Estimation of the future profitability, Return on Equity (ROE), Return on Asset (ROA), Financial Leverage, Industry. 41 49 http://ijorlu.lahijan.iau.ir/browse.php?a_code=A-10-1-155&slc_lang=fa&sid=1 A. Sadeghzade Jalili sadeghzadeh_acc@yahoo.com 1003194753284600613 1003194753284600613 Yes Accounting MSc Student, Rasht Branch, Islamic Azad University, Rasht S. R. Seyednezhad Fahim 1003194753284600614 1003194753284600614 No Department of accounting, Lahijan Branch, Islamic Azad University, Lahijan S. Kheradyar 1003194753284600615 1003194753284600615 No Department of accounting, Rasht Branch, Islamic Azad University, Rasht