Which of the following terms is used to express the net income available to shareholders?

The term that expresses the net income available to shareholders is "Return on Equity." This financial metric is crucial as it indicates how effectively a company is using its equity investments to generate profit. Return on Equity (ROE) provides insights into the profitability of a company in relation to the shareholders' equity. It shows how much profit a company generates with the money shareholders have invested.

In the context of net income available to shareholders, ROE is calculated by dividing net income by shareholders' equity. A higher ROE suggests that the company is efficient at turning equity investments into profitable returns, making it a valuable metric for investors assessing financial performance.

In contrast, the other options represent different financial concepts. Earnings Before Interest and Taxes (EBIT) focuses on a company's operating performance without the impact of capital structure or taxes, which does not directly reflect the income available to shareholders. The Net Profit Margin measures how much of each dollar of revenue is converted into profit, but it doesn't focus specifically on the income available to shareholders. The Dividend Payout Ratio reflects the proportion of earnings paid out as dividends to shareholders, which, while related, does not express the overall net income available to shareholders directly.