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L.10 · INTERMEDIATE · 2 MIN

DuPont Analysis: Decomposing Return on Equity

ROE is the most-watched profitability metric, but a high ROE can come from very different sources. DuPont Analysis decomposes it to reveal the true drivers.

Quiz · 5 questions ↓
§ 01
AAPL — ROE, Net Margin. Open AAPL on the Ledge to see current values.
§ 02
ROE = Net Margin x Asset Turnover x Equity Multiplier
§ 03
ROE DriverHigh Margin, Low TurnoverLow Margin, High Turnover
ExampleLuxury goods (Hermes)Retail (Walmart)
Net Margin25%2.5%
Asset Turnover0.7x2.5x
ResultHigh ROE from profitabilitySimilar ROE from efficiency
§ 04
Check the **DuPont breakdown** for any company in the Financials section. Is the ROE driven by margins, efficiency, or leverage?
§ 05

ROE from high margins is more sustainable than ROE from high leverage. DuPont tells you which kind you are looking at.

§ 06
DuPont decomposition: ROE = Net Margin × Asset Turnover × Equity Multiplier. Company X has 25% ROE: 10% margin × 1.5 turnover × 1.67 leverage. What's the risk story?
Five questions · AI feedback

Sit with the ideas.

A firm has Net Income of $100,000, Revenue of $1,000,000, Total Assets of $500,000, and Equity of $200,000. What is ROE using the DuPont model, and what is the biggest driver?

Why:
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