The results of the regression of Atkast which is significant in the regression fit. The significance of the regression analysis (Test F) is used. According to the data in Table 3 Since the level of statistical significance F (0.00000) is less than 0.05; therefore, goodness of fit of the model, the F-statistic is significant, resulting in significant regression. In total, it is estimated regression equation. Watson camera was used to test the independence of statistics. Watson camera serial correlation between regressions testing in general remains to test it. In this model, the value of this parameter is equal to 1.913 shows there multicollinearity between consecutive residues. In this study, the White test was used to detect the difference in terms of disruption. Chi-square statistic is significant that represents the Lagrange multiplier 0.141550 shows that, the null hypothesis is not rejected at 5% level of homogeneity of variance and the variance difference there. According to Table 3, the coefficient of determination is equal to 119/0. Coefficient of determination shows approximately 12% of variability (return on equity) can be prevented by the independent variables (Current ratio, asset turnover ratio, fixed asset turnover ratio, the ratio of net income to sales and return on assets) explained. The independent variables, 12% of the predicted stock returns. The regression coefficients in Table 3 according to the return on equity and return on assets with fixed asset turnover ratio are negative and significant. The current ratio between stock returns, asset turnover ratio of net income to sales, there is a significant positive relationship. Predict stock returns based on financial ratios adjusted for general price index based on the least squares regression in this study, the ratios for predicting stock returns last year to predict stock returns this year has been used and the method of least squares regression (OLS) estimate the return on equity.