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DuPont Analysis

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is DuPont Analysis?

DuPont analysis decomposes return on equity (ROE) into net margin, asset turnover, and equity multiplier, helping analysts understand which drivers are responsible for performance.

How It Works

  • ROE = Net margin × Asset turnover × Equity multiplier.
  • Compute each component from the financial statements.
  • Compare drivers against peers and history.

Saudi Context

Saudi equity analysts use DuPont to compare Tadawul-listed banks, where leverage (equity multiplier) dominates ROE, against industrials where margin and turnover matter more.

Example

A Saudi company has 8% net margin, 1.2x asset turnover, and 1.6x equity multiplier — ROE of 15.4%.

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