DuPont Analysis: Decomposing Return on Equity

hyper-2-step, dreamy trance · 3:58

Listen on 93

Lyrics

[Verse 1]
Shareholders demand their golden slice
But ROE alone won't tell you twice
What machinery drives those profits home
Three components built from corporate chrome
Net income divided by equity's throne
But smart analysts dig deeper, zone by zone

[Chorus]
Profit margin times turnover times the multiplier
Three-part equation, financial amplifier  
Margin shows how much you squeeze from every sale
Turnover reveals if assets tell their tale
Multiplier unveils the leverage scale
DuPont's triangle never fails

[Verse 2]
First ingredient: profit margin's bite
Net income sliced by revenue's sight
Operational excellence or pricing power
This ratio blooms like a desert flower
Cost control and markup strategies tower
Management's skill in the crucial hour

[Chorus]
Profit margin times turnover times the multiplier
Three-part equation, financial amplifier
Margin shows how much you squeeze from every sale
Turnover reveals if assets tell their tale
Multiplier unveils the leverage scale
DuPont's triangle never fails

[Verse 3]
Asset turnover spins the wheel around
Sales divided by assets, efficiency found
Inventory cycles, receivables race
Fixed assets earning their warehouse space
Velocity matters in the marketplace
Every dollar's got to earn its place

[Bridge]
Equity multiplier completes the chain
Total assets over equity's domain
Leverage amplifies the shareholder game
Higher ratios fuel a riskier flame
Financial structure bears the frame
Three parts dancing, none the same

[Chorus]
Profit margin times turnover times the multiplier
Three-part equation, financial amplifier
Margin shows how much you squeeze from every sale
Turnover reveals if assets tell their tale
Multiplier unveils the leverage scale
DuPont's triangle never fails

[Outro]
When ROE disappoints or soars too high
Decompose and ask the question why
Which lever needs adjustment's cry
DuPont analysis won't lie

← Efficiency Ratios: Asset and Working Capital Turnover | Trend Analysis and Common-Size Statements →