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Asset Returns – Types & Measurement

In Financial Analytics, we rarely analyze prices directly because they act like a "Random Walk" (Non-Stationary). Instead, we analyze Returns.

Why Returns?

  1. Stationarity: Returns usually fluctuate around a stable mean (often near zero), making them easier to model.
  2. Scale Free: Returns allow us to compare a ₹10 stock with a ₹10,000 stock.

1. Simple Returns (Rt) (Arithmetic Return)

This is the standard percentage change.

R_t = (P_t - P_{t-1}) / P_{t-1} = (P_t / P_{t-1}) - 1
  • Usage: Best for communicating with clients ("Your portfolio is up 5%").
  • Property: Simple returns across assets in a portfolio can be weighted linearly (Portfolio return = Weighted average of asset returns).

2. Log Returns (rt) (Continuously Compounded)

This is the natural logarithm of the price ratio.

r_t = ln(P_t / P_{t-1}) = ln(P_t) - ln(P_{t-1})
  • Usage: Best for statistical modeling and time-series analysis.
  • Property: Log returns are Time-Additive. The log return over a year is simply the sum of the daily log returns. (Simple returns do not add up this way).
Note

Approximation: For very small changes, Rt approx rt. But for large moves, they diverge.

Comparison: Simple vs Log Returns

Simple Returns vs Log Returns

Simple Returns

  • Formula: (Pt - Pt-1) / Pt-1
  • Portfolio Calc: Easy (Weighted Average works).
  • Time Aggregation: Hard (Must multiply).
  • Range: Limited (Can't be < -100%).
  • Assumption: Often skewed.
VS

Log Returns

  • Formula: ln(Pt / Pt-1)
  • Portfolio Calc: Hard (Weighted Avg not exact).
  • Time Aggregation: Easy (Just Add).
  • Range: -Infinity to +Infinity.
  • Assumption: More likely to be Normal.

Which one to use?

  • Portfolio Management: Use Simple Returns.
  • Risk Modeling / Econometrics / Options: Use Log Returns.

Test Your Knowledge

Question 1 of 5

1. Which return type is 'Time Additive' (you can sum them up over time)?

Simple Returns
Log Returns
Dividend Yield
None