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Which of the following is NOT included in the DuPont framework of the return on equity ratio?Current ratioAsset turnoverAsset-to-equity ratioReturn on sales

Question

Which of the following is NOT included in the DuPont framework of the return on equity ratio?Current ratioAsset turnoverAsset-to-equity ratioReturn on sales

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Solution

The DuPont framework of the return on equity ratio includes three key components:

  1. Profit Margin (Net Income/Sales) - This is also known as Return on Sales.
  2. Total Asset Turnover (Sales/Total Assets) - This is also known as Asset Turnover.
  3. Equity Multiplier (Total Assets/Shareholder's Equity) - This is also known as Asset-to-Equity ratio.

Therefore, the component that is NOT included in the DuPont framework of the return on equity ratio is the Current Ratio.

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