1. ROE of Dubai commercial bank is higher as compared to Dubai Islamic bank. ROE indicates return on shareholders equity. Means company is using its shareholders funds more effectively than Dubai Islamic bank. Higher the ratio better it is. This means increase in EPS and increase in the market value of the shares. It also means that company is able to pay more dividend.

2. ROA shows how effectively the company is using its assets for earning profits. Here performance of Dubai Islamic Bank is good as compared to Dubai commercial bank. Higher the ratio better it is.

3. Equity multiplier is a financial leverage ratio that measures the amount of a firm's assets that are financed by its shareholders by comparing total assets with total shareholder's Equity. In other words, this ratio shows the percentage of assets that are financed or owed by the shareholders. Its formula is :

Equity multiplier = Total Assets / Total shareholders equity.

This ratio is higher in case of Dubai commercial bank as compared to Dubai Islamic bank.  

The equity multiplier is a ratio used to analyze a company’s debt and equity financing strategy. A higher ratio means that more assets were financed by debt than by equity.

4. When a firm’s assets are financed by debt, the firm is considered to be highly leveraged and more risky for investors and creditors. Lower multiplier ratios are always considered more conservative and more favorable  because companies with lower ratios are less dependent on debt financing and don’t have high financial cost or risk. That's why it is said that a high equity multiplier does not always equates to higher investment risks.