Cognitive Scaffold

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MENTAL MODEL · M6004

DuPont Analysis

DuPont Analysis
BusinessHigh supportManagement
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Version 1.0.0 · Updated 2026-07-28

CORE DEFINITION

DuPont analysis is a method for analyzing a company's financial condition, named after the American company DuPont. DuPont began using this method in the 1920s, and it was invented by Donaldson Brown, an employee of the company. DuPont analysis decomposes return on equity (ROE) into three parts: net profit margin, total asset turnover, and financial leverage; its formula is: ROE = (Net Profit ÷ Revenue) × (Revenue ÷ Assets) × (Assets ÷ Shareholders' Equity).

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DuPont analysis is a method for analyzing a company's financial condition, named after the American company DuPont. DuPont began using this method in the 1920s, and it was invented by Donaldson Brown, an employee of the company.

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Decompose ROE into three factors: net profit margin, asset turnover, and equity multiplier, to identify whether profit drivers come from operations, efficiency, or leverage.

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Source support: Explicit

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    zh.wikipedia.orghttps://zh.wikipedia.org/wiki/%E6%9D%9C%E9%82%A6%E5%88%86%E6%9E%90%E6%B3%95ZH · Explicit
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