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Journal articles on the topic 'DuPont analysis'

Author: Grafiati

Published: 4 June 2021

Last updated: 30 May 2022

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1

Wilson, Michaela. "Innovation Effects in Dow/DuPont: A Patent Analysis." Antitrust Bulletin 64, no. 1 (February 12, 2019): 54–78. http://dx.doi.org/10.1177/0003603x18823635.

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In March 2017, the European Commission conditionally approved the Dow/DuPont merger. It was found that the transaction would lead to the significant impediment of innovation competition in the crop protection industry, specifically in the markets for herbicides, insecticides, and fungicides. As a result, the decision requires the divestiture of DuPont’s entire crop protection pipeline and global research and development organization. The aim of this article is to explore through patent analysis whether and to what extent the merging parties are competing in the relevant innovation spaces. The results are compared and contrasted to the findings of the Commission in the agricultural chemicals, seeds, and materials science markets.

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McGowan, Jr., Carl B., Andrew R. Stambaugh, and Zunaidah Sulong. "Financial Analysis Of Bank Al Bilad." International Business & Economics Research Journal (IBER) 10, no. 3 (March 14, 2011): 9. http://dx.doi.org/10.19030/iber.v10i3.4096.

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This paper presents a model for the financial analysis of a bank based on the DuPont system of financial analysis. The DuPont system of financial analysis is derived from an analysis of return on equity that consists of three parts: 1) operating efficiency as measured by profit margin, 2) asset use efficiency as measured by total asset turnover, and 3) financial leverage as measured by the equity multiplier. The analysis covers the period from mid 2005 to 2009. The DuPont system of analysis assesses the performance of the Arabian institution since its establishment in the Spring of 2005.

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3

Poluyantsevich, O. I. "FACTOR ANALYSIS OF RETURN ON EQUITY OF AN ENTERPRISE USING THE DUPONT METHOD." Juvenis scientia, no. 9 (September 30, 2018): 17–19. http://dx.doi.org/10.32415/jscientia.2018.09.03.

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The possibility to perform equity profitability analysis of an enterprise using the DuPont method with identification of factors affecting the resulting indicator is shown in the article; besides, the historical development of the model (transfer from two-factor model to five-factor model) is presented here. Then, the impact of numerous factors (such as capital leverage, profit margin, total assets turnover) on return on equity is graphically represented. Besides, through the example of the most common three-factor Dupon model, the way to calculate such indicators as return on equity, return on assets is demonstrated, as well the conclusion on comparison of these two indicators is given. Finally, the advantages and disadvantages of using this model are provided.

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4

P. Bauman, Mark. "Forecasting operating profitability with DuPont analysis." Review of Accounting and Finance 13, no. 2 (May 6, 2014): 191–205. http://dx.doi.org/10.1108/raf-11-2012-0115.

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Purpose – The purpose of this study is to re-examine the relation between changes in profit margin (ΔPM) and changes in return on net operating assets (ΔRNOA) by partitioning on the direction of the change in PM. DuPont analysis provides a means of disaggregating a firm’s return on net operating assets (RNOA) into asset turnover (ATO) and profit margin (PM) components to gain insights into the underlying drivers of operating profitability. Prior research finds that changes in ATO are informative about one-year-ahead changes in RNOA, while changes in PM are not. Design/methodology/approach – Consistent with prior research, regression analysis is used to develop a predictive model for one-year-ahead changes in RNOA. Results based on in-sample parameter estimates are used to examine the out-of-sample forecasting accuracy of alternative model specifications. Findings – The results are consistent with significant forecast improvement resulting from considering the impact on future RNOA of the direction of the ΔPM. Originality/value – The study contributes to the literature on the determinants of profitability ratios by providing further guidance on how financial statement information can be utilized to improve forecasts of firm performance.

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Li, Ding. "Analysis of Enterprise Profitability Based on Dupont Analysis Method -Taking China Life Insurance (Group) Company as an Example." E3S Web of Conferences 233 (2021): 01173. http://dx.doi.org/10.1051/e3sconf/202123301173.

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Obtaining profits is the main purpose of enterprise development, and profitability is the core indicator for measuring the development status and prospects of enterprises. DuPont analysis method is a comprehensive and effective financial analysis method to evaluate the profitability of enterprises. This article will focus on DuPont analysis method, supplemented by factor analysis method and comparative analysis method to comprehensively analyze the profitability of China Life Insurance Co., Ltd. Analyze the advantages and disadvantages of its profitability, then, give some relevant reasonable suggestions.

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6

Grashuis, Jasper. "A quantile regression analysis of farmer cooperative performance." Agricultural Finance Review 78, no. 1 (February 5, 2018): 65–82. http://dx.doi.org/10.1108/afr-05-2017-0031.

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Purpose A financial perspective of farmer cooperative performance is assumed by conceptualizing the cooperative as an independent firm. The purpose of this paper is to explore variability in the financial performance of the largest 1,000 US farmer cooperatives with emphasis on efficiency, productivity, and leverage. Design/methodology/approach Cooperative performance is analyzed by means of the extended DuPont identity, an accounting tool which decomposes return on equity into five ratios of efficiency, productivity, and leverage. The extended DuPont identity is applied empirically with quantile regression, which allows estimation of the statistical interrelationship of the DuPont components across the full response distribution. Findings Per the results, variability in the financial performance of US farmer cooperatives is for the most part associated with the operating profit margin, which confirms prior findings of cost inefficiency in the empirical literature. Therefore, US farmer cooperatives may improve financial performance by emphasizing sales and operating costs. Specifically, recommendations include placing emphasis on bargaining power, product differentiation, and scale economies. Supply cooperatives may also consider issuing non-qualified equity and securing long-term debt access as additional possibilities to improve financial performance. Originality/value The empirical application of the extended DuPont identity with quantile regression facilitates a novel investigation of cooperative performance by placing emphasis on the efficiency, productivity, and leverage of cooperatives with various degrees of performance.

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7

Soliman, Mark T. "The Use of DuPont Analysis by Market Participants." Accounting Review 83, no. 3 (May 1, 2008): 823–53. http://dx.doi.org/10.2308/accr.2008.83.3.823.

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DuPont analysis, a common form of financial statement analysis, decomposes return on net operating assets into two multiplicative components: profit margin and asset turnover. These two accounting ratios measure different constructs and, accordingly, have different properties. Prior research has found that a change in asset turnover is positively related to future changes in earnings. This paper comprehensively explores the DuPont components and contributes to the literature along three dimensions. First, the paper contributes to the financial statement analysis literature and finds that the information in this accounting signal is in fact incremental to accounting signals studied in prior research in predicting future earnings. Second, it contributes to the literature on the stock market's use of accounting information by examining immediate and future equity return responses to these components by investors. Finally, it adds to the literature on analysts' processing of accounting information by again testing immediate and delayed response of analysts through contemporaneous forecast revisions as well as future forecast errors. Consistent across both groups of market participants, the results show that the information is useful as evidenced by associations between the DuPont components and stock returns as well as analyst forecast revisions. However, I find predictable future forecast errors and future abnormal returns indicating that the information processing does not appear to be complete. Taken together, the analysis indicates that the DuPont components represent an incremental and viable form of information about the operating characteristics of a firm.

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8

Bansal, Rohit, and Sanjay Kumar Kar. "Departmental stores in India: financial performance analysis." Emerald Emerging Markets Case Studies 11, no. 3 (September 30, 2021): 1–28. http://dx.doi.org/10.1108/eemcs-04-2020-0100.

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Learning outcomes After completion of the case, students will be able to understand the following: how to understand financial statements, income statements and cash-flow statements with the help of ratios; understand the concept of shareholding pattern along with different entities, namely, non-promoters, foreign institutional investor, domestic institutional investor and others; financial ratio analysis with traditional DuPont and extended DuPont analysis; understand the differences between comparable firms; how to analysis return, risk, covariance, correlation, market risk and capital assets pricing model (CAPM) and how to suggest an appropriate investment strategy. Case overview/synopsis The case presents company background and financial statements of four companies listed under departmental stores in India, namely, Vmart retail, V2 retail, Avenue Supermarts (known as DMart) and future retail. Students are asked to determine, which company is performing better to make a recommendation for investment. Students learn the tools of financial ratio i.e. profitability, efficiency, liquidity and market-based ratio along with the traditional DuPont decomposition and the extended DuPont analysis. Students also learn how to measure stock return, standard deviation, covariance, correlation, market risk and CAPM. Complexity academic level This case is suitable for management accounting, financial analysis and security analysis and portfolio management courses at the post-graduate or graduate levels. The case can be used in similar courses such as in financial statement analysis courses or security analysis and portfolio management courses. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes. Subject code CSS: 1 Accounting and finance.

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Hussain Khan, Muhammad Nadir, and Haji Suleman Ali. "Can DuPont Analysis Predict Voluntary Delisting from Stock Exchange? Evidence from Pakistan." Jinnah Business Review 7, no. 2 (July 1, 2019): 41–48. http://dx.doi.org/10.53369/ofjk7670.

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This study explores whether voluntary delisting of companies from stock exchanges can be predicted by the DuPont Model. ROE (Return on Equity), NPM (Net Profit Margin), ATO (Assets Turnover) and LM (Leverage Multiplier) of 13 voluntarily delisted firms from Karachi Stock Exchange were compared with same ratios of respective sectors for 6 years preceding the delistment year by applying t-test. Difference of means of DuPont ratios between voluntarily delisted firms and their respective sectors were not found statistically significant. Thus, ROE, NPM, ATO and LM, which are the measures of profitability, asset utilization (efficiency) and leverage respectively, are not the significant predictors of voluntary delisting decisions in Pakistan. To the best of researchers knowledge, this study is first attempt to differentiate between voluntarily delisted and listed companies on the basis of DuPont Model.

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10

Halsey, Robert F. "Using the Residual-Income Stock Price Valuation Model to Teach and Learn Ratio Analysis." Issues in Accounting Education 16, no. 2 (May 1, 2001): 257–72. http://dx.doi.org/10.2308/iace.2001.16.2.257.

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This article provides an overview of the residual-income stock price valuation model and demonstrates its use in interpreting the DuPont return on equity (ROE) decomposition. The model provides theoretical support for the DuPont model's focus on ROE and aids in understanding the implications of the price-to-book and price-earnings ratios. I conclude with an application of the model in the valuation of Nordstrom, Inc.

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11

Shani, Tushar, Tinish Gupta, Nitish a, and Ankit Parashar. "RETURN ON EQUITY ANALYSIS USING DUPONT MODEL." International Journal of Advanced Research 5, no. 8 (August 31, 2017): 1504–8. http://dx.doi.org/10.21474/ijar01/5210.

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Ladvenicová, Jana, Zuzana Bajusová, Ľubomír Gurčík, and Dávid Červený. "Dupont Analysis of Farms in V4 Countries." Visegrad Journal on Bioeconomy and Sustainable Development 8, no. 2 (November 1, 2019): 82–86. http://dx.doi.org/10.2478/vjbsd-2019-0016.

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Abstract The paper deals with the analysis of factors that influence the change in return on equity (ROE) in farms of individual V4 countries – in Slovakia, Poland, Hungary and the Czech Republic. DuPont analysis denotes the decomposition of the ROE indicator and is classified as a basic pyramid decomposition. The pyramid system captures the relationship between indicators, where one synthetic indicator (ROE) is broken down into analytical indicators through linkages. In the case of a multiplicative link between indicators, the functional and logarithmic method is used. The source of data is the Farm Accountancy Data Network for the period 2009–2017. Comparing the first and last year we can conclude that the ROE indicator decreased in farms of all V4 countries (in Slovakia by 155%, in Czech Republic by 133%, in Hungary by 52% and in Poland by 19%). The predominantly positive or negative impact on its development was mainly influenced by two indicators: return on assets and return on sales in all countries.

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13

Doorasamy, Mishelle. "Using DuPont analysis to assess the financial performance of the top 3 JSE listed companies in the food industry." Investment Management and Financial Innovations 13, no. 2 (June 3, 2016): 29–44. http://dx.doi.org/10.21511/imfi.13(2).2016.04.

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This study attempts to measure the financial performance of the food industry taking the top three JSE listed companies Pioneer Foods, Tiger Brands and RCI for the period of 2013-2014. In order to achieve the objectives of this research, ratios such as return on equity (ROE), return on assets (ROA) have been calculated by applying the DuPont analysis. The DuPont analysis is an important tool to measure the operating performance of a firm (Sheela and Karthikeyan, 2012). The volatility of the stock market makes investment decisions a controversial issue for most investors. Investments of huge amounts of money need proper analysis in order to make an informed decision. Financial statements are indicators of the profitability and financial sustainability of the business. Ratios are tools used to quantify the risk element before making any strategic decisions, more especially, investment decisions. It has been reported to be one of the most important financial ratios, because it provides investors with a more comprehensive measure of performance (Demmer, 2015). A detailed financial analysis of all three companies using the DuPont system shows that investing in Tiger Brands would generate a higher return to shareholders than Pioneer Foods or RCI

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Gardner, John C., Carl B. McGowan Jr, and Susan E. Moeller. "Using Accounting Information For Financial Planning And Forecasting: An Application Of The Sustainable Growth Model Using Coca-Cola." Journal of Business Case Studies (JBCS) 7, no. 5 (August 10, 2011): 9. http://dx.doi.org/10.19030/jbcs.v7i5.5599.

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The purpose of this paper is to provide a case example to teach students how to estimate a companys sustainable growth by using an extension of the DuPont System of financial analysis on Coca-Cola Corporation. The DuPont system is based on a companys return on equity that is decomposed into three components: net profit margin, total asset turnover, and the equity multiplier. The extended DuPont system of financial analysis multiplies return on equity by the earnings retention rate to calculate sustainable growth. Sustainable growth is the highest level of growth in sales that a company can achieve using internally generated funds only.

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Islam, Md Moidul, Raja Rashidul Hasan, Md Mostafizur Rahman, Kazi Saiful Islam, and S. M. Al-Amin. "Design & Analysis of Microstrip Patch Antenna Using Different Dielectric Materials for WiMAX Communication System." International Journal of Recent Contributions from Engineering, Science & IT (iJES) 4, no. 1 (March 29, 2016): 19. http://dx.doi.org/10.3991/ijes.v4i1.5569.

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This Paper presents Microstrip patch antenna for WiMAX communication system which operate at 5.8 GHz frequency band. The main objective of this paper is to design and observe the performance of the designed microstrip patch antenna for different dielectric materials. The size of the designed antenna has been also miniaturized. Better performance is observed for FR4 and dupont-951 dielectric material. For FR4 radiation efficiency is-2.776 dB and total efficiency is -3.026 dB at 5.8 GHz, this indicates better performance. And for dupont-951 the return loss is much lower comparing to the other dielectric materials used in this research, which is -16.609 dB. Also for dupont-951 and FR4, VSWR is found 1.35 and 1.7 respectively which is desirable. Also the size of the antenna has been reduced. In this paper we also observed and analyzed the radiation pattern of far field region, gain, radiation efficiency and total efficiency for different dielectric materials.

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Choi, Seung Uk. "Ability of Generating Earnings and Financial Statements Comparability : Analysis using DuPont Components." Korean Accounting Journal 28, no. 3 (June 30, 2019): 1–30. http://dx.doi.org/10.24056/kaj.2019.04.002.

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Dehning, Bruce, and Theophanis Stratopoulos. "DuPont analysis of an IT-enabled competitive advantage." International Journal of Accounting Information Systems 3, no. 3 (October 2002): 165–76. http://dx.doi.org/10.1016/s1467-0895(02)00032-5.

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Wu, Cai Ying, Na Wang, and Qian Wang. "HKUST - Julong Financing Analysis." Advanced Materials Research 403-408 (November 2011): 5250–53. http://dx.doi.org/10.4028/www.scientific.net/amr.403-408.5250.

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This paper first elaborates the basic situation of HKUST-Julong, followed by a systematic analysis from the macro environment point of view. Again, used the DuPont financial analysis model to analyze HKUST-Julong from the aspect of Microcosmic point in details. Finally, sums up the successful financing experience of HKUST-Julong, so as to provide reference for others SME financial management.

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S, Mukund, and Dr N. Arunsankar. "Effect of COVID-19 on Dupont based financial performance of three Nationalized Petroleum Companies in India." YMER Digital 20, no. 10 (October 8, 2021): 44–48. http://dx.doi.org/10.37896/ymer20.10/5.

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: Every company has two major objectives in terms of profitability. i.e. Profit Maximization and Shareholders’ Wealth Maximization. Ratio analysis is a good tool which fosters the utilization of company figures to make proper investment decision for various classes of investors and management for taking right decisions at right time. ROE (Return on Equity) comes into the picture in terms of measuring the wealth maximization. It is basically a composition of ROCE or Return on Capital Employed. American paint manufacturing company named DuPont invented DuPont model of ROE analysis. It basically talks about the key factors contributing the return on equity. It can be used to analyze the return in any industry. In this study, we studied the impact of COVID-19 pandemic in their financial performance using DuPont analysis of the three Nationalized Petroleum company including BPCL, HPCL & Indian Oil Corporation.

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罗, 田香. "Analysis on the Profitability of Q Enterprise Based on DuPont Analysis." Advances in Social Sciences 11, no. 05 (2022): 1557–62. http://dx.doi.org/10.12677/ass.2022.115212.

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Gupta, Pradeep Kumar. "Value Relevance of DuPont Identity." International Journal of Accounting and Financial Reporting 7, no. 2 (October 10, 2017): 48. http://dx.doi.org/10.5296/ijafr.v7i2.11980.

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This study provides an empirical support to the relevance of very prevalent and well-established almost a century ago the DuPont Identity in the context of India, one of big 10 emerging markets (Garten, 1997). The DuPont Identity, a familiar form of financial statement analysis (Soliman, 2008) for use in equity valuation (Nissim and Penman, 2001), decomposes the return on equity (ROE) into three multiplicative components: net profit margin (operating efficiency), assets turnover ratio (asset use efficiency) and equity multiplier (financial leverage). The present study is based on the valuation theory which considers the viewpoint of equity investors to empirical investigate the value relevance of accounting information (Beisland, 2009). In this study, value relevance of three measures of accounting information used in the DuPont Identity is investigated for 228 manufacturing firms listed in National Stock Exchange (NSE) of India over a period of ten years from 2006-07 to 2015-2016. The findings indicate that the firms should focus on asset use efficiency and financial leverage components of DuPont Identity since a statistically significant impact of these two components on the stock returns is found. The strategic use of asset efficiency and financial leverage inevitably ensures the operating efficiency of the firms. This empirical investigation is an addition to the value relevance literature with an important insight to the firms and the participants of stock market about the usefulness of DuPont Identity in the context of India.

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Landora’i, Daud Steven, Recky Rengkung .,, and Ellen Tangkere .,. "PENGUKURAN KINERJA KEUANGAN BERDASARKAN ROI (RETURN ON INVESTMENT) DENGAN PENDEKATAN SISTEM DUPONT PADA PT. TROPICA COCOPRIMA." AGRI-SOSIOEKONOMI 13, no. 1 (January 26, 2017): 89. http://dx.doi.org/10.35791/agrsosek.13.1.2017.14926.

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The purposes of this study are: (1) to analyze financial performance at PT. Tropica Cocoprima based ROI (Return On Investment) with Dupont system approach in the period 2012-2014 year, (2) Comparing the ROI (Return On Investment) on PT. Tropica Cocoprima year period 2012-2014. This study will be conducted at PT. Tropica Cocoprima which is housed in the City Hall No. 12 Manado. This study was conducted over two months, from the month of September until the month of October 2016. This study uses secondary data to be retrieved directly from the company PT.Tropica Cocoprima. Methods of data collection in this research with the study documentation in the form of financial statements of income and balance period of 2012, 2013 and 2014. The data are taken from the financial statements is the data that supports the measurement of ROI (Return On Investment), such as cost of goods sold , cost of sales, administrative expenses, tax, sales, cash, bank, accounts receivable, inventory and fixed assets. In this study, analysis of the data used is quantitative analysis by performing the calculation of ROI (Return On Investment). Regarding these calculations in this study will be conducted by a systems approach Dupont. This study emphasizes the use of data in the form of numbers that is processed and analyzed to obtain conclusions about the picture of the financial performance of the company PT. Tropica Cocoprima. Dupont system is basically used to be able to evaluate the effectiveness of the company to see how the company's return on investment. In Dupont analysis needs to be calculated: ratio of activity and profitability. Based on the results of measurements of financial performance using Dupont analysis shows that during the period 2012-2014: (1) The financial performance of PT. Tropica Cocoprima based on Return On Investment (ROI) with Dupont System Analysis approach can be said to be in stable conditions, although less stable companies still able to produce a return on the investment made. Rise and fall of Return On Investment (ROI) is caused by the rise and fall of the Net Profit Margin (NPM), Net Profit Margin (NPM) in unfavorable conditions due to net income experienced a significant decline, the decline in net income is affected by total cost increased, this increase occurred due to the increase of cost of sales, especially in the purchase of raw materials is very large. while Total Assets Turn Over (TATO) in good condition because increased during the years 2012-2014. (2) The calculation Systems Analysis Dupont also show that the percentage of Return On Investment (ROI) in 2013 better than the percentage level Return On Investment (ROI) in 2012 and 2014, and the percentage rate of return on investment in 2012 better compared Return on Investment (ROI) in 2014.

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Girardi, Michael, Gregg Barner, Cristie Lopez, Brent Duncan, and Larry Zawicki. "Response Predicting LTCC Firing Shrinkage: A Response Surface Analysis Study." Journal of Microelectronics and Electronic Packaging 6, no. 2 (April 1, 2009): 114–18. http://dx.doi.org/10.4071/1551-4897-6.2.114.

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Low temperature cofired ceramic (LTCC) technology is used in a variety of applications including military/space electronics, wireless communication, MEMS, and medical and automotive electronics. The use of LTCC is growing due to the low cost of investment, short development time, good electrical and mechanical properties, high reliability, and flexibility in design integration (i.e., three dimensional microstructures with cavities are possible). The dimensional accuracy of the resulting x/y shrinkage of LTCC substrates is responsible for component assembly problems with a tolerance effect that increases in relation to the substrate size. Response surface analysis was used to predict product shrinkage based on specific process inputs (metal loading, layer count, lamination pressure, and tape thickness) with the ultimate goal to optimize manufacturing outputs (NC files, stencils, and screens) in achieving the final product design the first time. Three regression models were developed for the DuPont 951 tape system with DuPont 5734 gold metallization based on green tape thickness.

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Gopi, K. T. "Financial Performance of Cement Industry in India Using Extended Dupont Approach." Asian Journal of Managerial Science 7, no. 2 (August 5, 2018): 16–20. http://dx.doi.org/10.51983/ajms-2018.7.2.1329.

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The present study attempts to evaluate the financial performance of cement industry in India by choosing three leading cement companies like ACC, Gujarat Ambuja and UltraTech cement for the period 2006-2015 by using the extended DuPont approach. The extended DuPont approach has emphasized on analysis of Return on Equity (ROE) which disaggregates performance into five components: pre-interest/pretax margin, asset turnover, interest burden, tax efficiency and the equity multiplier. In the present study, we employed a two-step methodology: first, used extended DuPont approach to calculate return on equity of three companies and coefficient of correlation has been used to determine the relationship between the five components and return on equity. The results shows that return on equity of all three leading cement companies have declined drastically during 2006-2015. In the tough phase of cement industry all three leading companies have exhibited more or less similar financial performance during the study period. The contribution of five factors towards ROE is more or less similar among companies. The extended DuPont approach that we made for three leading cement companies in India emphasized on calculation of ROE is not relevant at all situations for taking rational economic decisions. In order to increase the rate of taking better economic decisions the results of extended DuPont approach can be compared across companies within an industry, between industries, or within a firm itself.

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Risal, Nischal. "Performance Scrutiny of Nepal Electricity Authority using DuPont Analysis." PYC Nepal Journal of Management 12, no. 1 (August 31, 2019): 79–85. http://dx.doi.org/10.3126/pycnjm.v12i1.30597.

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The research paper aim to analyze the financial strength and weaknesses of NEA by using DuPont analysis. The descriptive and analytical research designs have been adopted in the research. The quantitative data has been obtained from annual reports of NEA. The study covers eight years period from 2011/12 to 2018/19. The study concludes despite being the sole distributor of the electricity in the country, the financial performance, measured in terms of ROE, of NEA is very poor in first five years (2010/11 – 2015/16) of the study period. The primary source of such poor performance was negative profit margin. Besides, NEA is also exposed to higher financial risk measured in terms of equity multiplier. However, both these measures, ROE and EM have improved in later two years (2016/17 – 2017/18) of the study period.

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Evans, Frank C., and David M. Bishop. "Use and Misuse of Dupont Analysis in Business Valuation." Business Valuation Review 21, no. 1 (March 2002): 4–9. http://dx.doi.org/10.5791/0882-2875-21.1.4.

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Benjamin, Samuel Jebaraj, Zulkifflee Bin Mohamed, and M. Srikamaladevi Marathamuthu. "DuPont analysis and dividend policy: empirical evidence from Malaysia." Pacific Accounting Review 30, no. 1 (February 5, 2018): 52–72. http://dx.doi.org/10.1108/par-05-2015-0019.

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Purpose The purpose of this paper is to investigate the informativeness of asset turnover (ATO) and profit margin (PM) of the DuPont analysis in explaining dividend policy. Design/methodology/approach Annual financial data from Compustat for the period 2004-2009 were used to analyze a sample of Malaysian firms. Findings This study finds both PM and ATO to strongly explain contemporaneous dividends. The decomposition of return on net operating assets (RNOA) into PM and ATO also improves the explanatory power of dividends. The results of the predictive model show that PM and ATO are useful in predicting the propensity of firms to pay dividends. The results of the change dividend model, however, do not provide any significant results for PM and ATO. Practical implications Understanding the influence of ATO and PM on dividends could enable managers to realize the importance of these factors when making dividend policy decisions. Other market participants, such as financial analysts and lenders, could also recognize the empirical specifics related to decomposing the profitability measure into its two components, one measuring the asset efficiency and the other measuring the profitability per unit of product, in the context of dividend policy. Originality/value This study extends the empirical specifics of prior dividend policy studies by decomposing the popular profitability measure of return on assets into its two components of PM and ATO.

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Chang, Kathryn J., Doina C. Chichernea, and Hassan R. HassabElnaby. "On the DuPont analysis in the health care industry." Journal of Accounting and Public Policy 33, no. 1 (January 2014): 83–103. http://dx.doi.org/10.1016/j.jaccpubpol.2013.10.002.

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Mukherjee, Tarun K., and Oscar Varela. "A DuPont Analysis of ROEs for Proxy Contest Firms." Financial Management 19, no. 2 (1990): 9. http://dx.doi.org/10.2307/3665629.

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Seble, Gursimran Kaur, and Bibhu Prasad Sahoo. "An evaluation of Indian stressed banks: A dupont analysis." JIMS8M The Journal of Indian Management & Strategy 26, no. 2 (2021): 22–32. http://dx.doi.org/10.5958/0973-9343.2021.00009.0.

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Uddin, Md Kamal. "Assessing Financial Performance of Mobile Banking Services Organization in Bangladesh." European Journal of Business and Management Research 7, no. 2 (April 11, 2022): 240–45. http://dx.doi.org/10.24018/ejbmr.2022.7.2.1365.

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Mobile banking service organization are operating business activities in Bangladesh for an era. The study aims to evaluate the financial performance of mobile banking services organization in Bangladesh experiencing the bKash limited. Financial ratio analysis and DuPont analysis have used to assess the financial performance of the organization on the basis of secondary data. Financial ratio analysis covers liquidity, solvency, activity and profitability ratio. DuPont analysis comprises of return on equity (ROE) and return on assets (ROA). The study also compares the financial performance of bKash limited between first four years and last four years. F statistics is used to test the hypothesis. The findings in liquidity and solvency ratio reveal that the organization is in decent position to settle the debt. The activity and profitability ratio finds that assets turnover and net profit margin was dissatisfactory. DuPont analysis shows that the organization was inefficient in operating activities and asset utilization. The study finds that there is no significant difference of financial performance between first and last four years. The study concludes that the management of bKash limited should focus on improving the efficiency in operational activities and asset utilization for enhancing the profit and maintaining healthy financial position.

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Lesmana, Theresia. "Penilaian Kinerja Keuangan 5 Perusahaan Perbankan Terbesar Periode 2010-2012 Menggunakan DuPont System." Binus Business Review 4, no. 2 (November 29, 2013): 834–40. http://dx.doi.org/10.21512/bbr.v4i2.1399.

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Assessment of corporate performance can be viewed from financial aspect and nonfinancial aspect. This study attempted specifically to measure financial performance by using the DuPont system of financial analysis. DuPont system disaggregates performance into three components. They are Net Profit Margin (NPM), Return on Assets (ROA) and Return on Equity (ROE). Object of this study is five largest financial institutions based on market capitalization and go public. Those five financial institutions are Bank Republik Indonesia (Persero) Tbk (BBRI), Bank Central Asia Tbk (BBCA), Bank Mandiri (Persero) Tbk (BMRI), Bank Negara Indonesia (Persero) Tbk (BBNI) and Bank Danamon Indonesia Tbk (BDMN). The financial performance of five banks was measured for three periods, from 2010 until 2012. It was found that only Bank Negara Indonesia (Persero) Tbk is the best financial performance using DuPont System.

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Pietrikova, Alena, Kornel Ruman, Tibor Rovensky, and Igor Vehec. "Impact analysis of LTCC materials on microstrip filters’ behaviour up to 13 GHz." Microelectronics International 32, no. 3 (August 3, 2015): 122–25. http://dx.doi.org/10.1108/mi-01-2015-0003.

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Purpose – The purpose of this paper is to consider the adequacy of various microstrip filters’ behaviour based on different low-temperature co-fired ceramic (LTCC) dielectrics in the high frequency (HF) area up to 13 GHz. Design/methodology/approach – Low pass, band pass and band stop filters for ultra-wideband radar systems were designed, simulated, fabricated and measured using three various dielectric substrates: Dupont GreenTape 951, Dupont GreenTape 9K7 and Murata LFC. Findings – It is not possible to unambiguously determine the most suitable LTCC dielectric for these filter design because, in general, all designed filters fulfilled requirements (attenuation, cut off frequencies) with minimal divergences, but temperature-stable dielectric and physical properties of Murata LFC make them a promising ceramic for HF application (repeatability of realised experiments). Originality/value – The novelty of this work lies in unconventional usage of LTCC as material with defined dielectric properties proper for HF applications.

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Pudney, J., and D. Anderson. "Effects of fixation and paraffin embedding on the immunohistological detection of cell-associated HIV-1 by different monoclonal antibodies." Journal of Histochemistry & Cytochemistry 43, no. 9 (September 1995): 857–62. http://dx.doi.org/10.1177/43.9.7543912.

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This study evaluates a panel of monoclonal antibodies (MAbs) to HIV-1 antigens (DuPont anti-gp120, gp41, p24; Olympus anti-gp120/160, gp41, p24A, p24B, p55, p18A, p18B, reverse transcriptase) for their ability to detect the virus in tissues after exposure to various fixatives (100% acetone, 10% formaldehyde, 2.5% glutaraldehyde, 4% paraformaldehyde/1% glutaraldehyde, Bouin's fluid) and after paraffin embedding. Acetone, 10% formaldehyde, and Bouin's fluid all preserved a wide range of viral epitopes compared with other fixatives. The most robust MAbs were DuPont p24 and Olympus p55, which produced excellent staining regardless of the fixative used. Embedding in paraffin variability influenced the capacity of MAbs to detect HIV-1 epitopes on fixed cells. Certain antibodies (e.g., DuPont gp24, Olympus p24B) produced good staining, whereas other epitopes (e.g., DuPont gp120, formaldehyde) were destroyed. In some cases, paraffin embedding revealed antigenic sites that had been formerly masked (e.g., Olympus gp120 and p24A; formaldehyde and glutaraldehyde fixation). These results indicate that HIV-1 antigens can be detected by immunohistology on cells exposed to most common fixatives. Therefore, retrospective analysis of pathological material is possible, provided that the antibodies are matched to the fixative used to preserve the tissue.

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Borodin, Alex, Irina Mityushina, Elena Streltsova, Andrey Kulikov, Irina Yakovenko, and Anzhela Namitulina. "Mathematical Modeling for Financial Analysis of an Enterprise: Motivating of Not Open Innovation." Journal of Open Innovation: Technology, Market, and Complexity 7, no. 1 (March 1, 2021): 79. http://dx.doi.org/10.3390/joitmc7010079.

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The article develops economic and mathematical models as a tool for conducting factor financial analysis of the prospects for the development of an industrial enterprise. The functioning of the developed economic and mathematical models is based on the DuPont model, which allows analyzing the dynamics of the company’s profitability in the course of two-factor and three-factor financial analysis. The proposed model tools are based on the convergence of deterministic financial analysis methods embedded in the DuPont model and simulation methods that allow analysis under the influence of random factors. The constructed economic and mathematical models for forecasting profitability use the company’s retrospective data on its financial condition: the amount of profit, revenue, assets, and equity. The constructed simulation models are implemented in the OMEGA software product and included in the computer technology for predicting the profitability of an industrial enterprise. The architecture of the proposed tools is presented, and the results of simulation experiments performed on models are demonstrated.

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Gujjar, J. Praveen, and T. Manjunatha. "Profitability Analysis of Indian Information Technology Companies using DuPont Model." Asian Journal of Management 9, no. 3 (2018): 1105. http://dx.doi.org/10.5958/2321-5763.2018.00176.2.

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David, Julie Smith. "Discussion of DuPont analysis of an IT-enabled competitive advantage." International Journal of Accounting Information Systems 3, no. 3 (October 2002): 177–81. http://dx.doi.org/10.1016/s1467-0895(02)00035-0.

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Mihola, Jiri, Jana Kotesovcova, and Petr Wawrosz. "Intensity and Extensity of Firm Development and Dynamic Dupont Analysis." EUROPEAN RESEARCH STUDIES JOURNAL XIX, Issue 4 (November 1, 2016): 53–63. http://dx.doi.org/10.35808/ersj/580.

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Mahamuni, Pravin Narayan, and Anand Ganpatrao Jumle. "Profitability comparison for automobile companies in india using dupont analysis." ACADEMICIA: An International Multidisciplinary Research Journal 11, no. 5 (2021): 779–88. http://dx.doi.org/10.5958/2249-7137.2021.01392.6.

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Ricordel, Pascal, and Melinda Majlath. "Is Listed Corporates Financial Performance Vulnerable? ROE Factors measurement Using DuPont Formula." European Journal of Sustainable Development 8, no. 3 (October 1, 2019): 294. http://dx.doi.org/10.14207/ejsd.2019.v8n3p294.

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It’s been 10 years since the last financial crisis, and the rising in stock market price along with record dividends raises deep concerns about the sustainability of listed corporate financial performance. Has the narrow logic of shareholder value been compromising long term financial performance leading to a financial crisis? We question here the DuPont equation to track financial performance drivers over time for discussing about its vulnerability. A disaggregated five-steps DuPont equation is used to set up following drivers: operational profitability, asset turnover, leverage multiplier, interest and fiscal burden. We draw a statistical analysis of those drivers with a panel data of 43 international non-financial corporates from France, Germany, Hungary and Italy between 2012 and 2017. The results stress the role of fiscal burden, interest burden and operational profit as the main ROE driver. Leverage multiplier driver, consensually considered as more financially vulnerable, has played an astonishing negative role. The drop in asset turnover is however the more worried signal as this factor is the most sustainable. Keywords: ROE components, DuPont equation, Financial sustainability, Listed corporate performance, Financial reporting

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Bothra, Neha, and Saloni Gupta. "DuPont Analysis of Luxury Industry and Market Portfolio : A Comparative Study." Indian Journal of Finance 14, no. 10-11 (November 30, 2020): 24. http://dx.doi.org/10.17010/ijf/2020/v14i10-11/155969.

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Harditama, Rangga Rudvi, Elok Sri Utami, and Ana Mufidah. "ANALISIS EFISIENSI KINERJA PERUSAHAAN MELALUI PENDEKATAN SISTEM DU PONT PADA PT HM SAMPOERNA TBK." JURNAL AKUNTANSI UNIVERSITAS JEMBER 13, no. 2 (December 31, 2015): 37. http://dx.doi.org/10.19184/jauj.v13i2.1892.

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This study analyze about financial performance of the company with Dupont system. The object of the research is PT HM Sampoerna Tbk . PT HM Sampoerna Tbk is one of the leading cigarette manufacturer in Indonesia. The result of this research will be comparing with the industry average. From this research will be knowing the position of the company is below, same as or above of the industry average. The analysis technique used is du pont system and compared with the industry average, with the following steps: 1) Net Profit Margin (NPM), 2) Total Asset Turnover (TATO), 3) Return On Investment (ROI) . Key Words : Sistem Dupont, Net Profit Margin (NPM), Total Asset Turnover (TATO), Return On Investment

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Hao, Yue, and Seung Uk Choi. "Operating Performance of Chinese Online Shopping Companies: An Analysis Using DuPont Components." Sustainability 11, no. 13 (June 30, 2019): 3602. http://dx.doi.org/10.3390/su11133602.

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Chinese online shopping industry has grown dramatically in recent decades. The purpose of this study is to investigate the key factors that affect the operating performance of online shopping companies in China. In particular, the study examines the three features of Chinese online shopping companies: (i) Multi-complex products/a single-special product, (ii) online store only/online and offline stores, (iii) US-listed/China-listed. The tests are leveraged by applying DuPont analysis which is widely used for identifying the sources of operating performance. DuPont analysis decomposes ROA (return on assets) into ATO (asset turnover) and PM (profit margin). A higher ATO represents efficient use of assets while a higher PM indicates efficient cost structure. By using seven Chinese online shopping companies, we find that companies selling multi-complex products have a higher ATO than companies selling a single-special product. However, multi-complex companies’ PM is lower than that of single-special companies, with no difference in ROA between those two groups. Second, online shopping companies with offline stores have a lower PM and ROA than online store only companies. Lastly, we document that US-listed online shopping companies have a higher ATO, PM, and ROA than China-listed companies. The results of this study provide important implications for the future development of the Chinese shopping industry. The findings may present the current situation and shortcomings of the companies, thereby playing a guiding role in the management and development of online shopping companies in China.

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Nanavati, Nihar Kiran. "Dupont Analysis To Measure Return On Equity Of Satyam Computer Services Limited (Now Known As Mahindra Satyam Limited)." Paripex - Indian Journal Of Research 2, no. 3 (January 15, 2012): 38–40. http://dx.doi.org/10.15373/22501991/mar2013/14.

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Bao, Han. "Evaluation of Pre and Post Demerger-Merger Performance: Using ABN AMRO Bank as an Example." International Journal of Economics and Finance 9, no. 2 (January 16, 2017): 196. http://dx.doi.org/10.5539/ijef.v9n2p196.

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This study attempts to measure the impact of simultaneously demerger and merger over the financial performance of ABN AMRO Bank for the period 2007-2013 by using the DuPont system of financial analysis. ABN AMRO Bank N.V. is a Dutch state-owned bank with headquarters in Amsterdam. The bank demerged from Royal Bank of Scotland Group (RBS) in the first quarter of 2010 and merged with Fortis Bank Nederland from July 1, 2010. Two statistical techniques are used in this study; first the analysis of pre and post Demerger-Merger financial ratios is drawn and second paired sample t-test is used. Based on the analysis of 3 years pre and post Demerger-Merger financial ratios and data of ABN AMRO Bank, the result shows that the event of merger-demerger has no significant influence on the bank’s Net profit margin, Total asset turnover, Return on equity and Equity multiplier. This research fills the gap of Demerger-Merger analysis in the bank industry by using DuPont system of financial analysis.

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46

Nurapiah, Dewi, Moch Cahyo Sucipto, and Eka Ahadiyat Suryana. "Analisis Kinerja Keuangan Bank Syariah Dengan Metode DuPont System Pada PT. Bank BRI Syariah Periode 2016-2019." EKSISBANK: Ekonomi Syariah dan Bisnis Perbankan 5, no. 2 (December 7, 2021): 202–16. http://dx.doi.org/10.37726/ee.v5i2.171.

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It is very important to measure financial performance by digging up more information contained in financial statements, financial statements are the end result of the accounting process, which must provide useful information for decision making by various parties. This study aims to obtain an overview of the company's financial performance by applying the DuPont System method. In addition, this analysis can evaluate changes in company conditions and performance, whether there is an increase or decrease or both. The variables used in the DuPont System calculation are Return On Investment, Total Asset Turnover, and Net Profit Margin. The method used in this study is quantitative descriptive, the source of the data needed in this study is secondary data, the data used in this study are data published by BRI Syariah Bank and BRI Syariah Bank publication reports that exist at the Service Authority. Finance (OJK). The results of this study indicate that the performance of BRISyariah fluctuates every year. Where tends to decrease at the level of Net Profit Margin, Total Assets Turnover, and Return On Investment. The highest Net Profit Margin for five years occurred in 2016 at 6.16% and the lowest occurred in 2019 at 2.04%. The largest Total Assets Turnover was 0.10 times in 2016 and the lowest was 0.08 times in 2019. The highest Return On Investment was 0.16% in 2016 and the lowest was 0.17% in 2019. This shows that the performance of BRI Syariah Bank in generating profits is said to be poor because it tends to decrease every year, even though the level of the DuPont System at BRI Syariah Banks has fluctuated, but it is still said to be positive due to the determination of the DuPont Syatem level criteria, namely the ROI of BRI Syariah Banks is still quite healthy.

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DEEPA, N., and N. AJJAN. "Analyzing the financial performance of coconut oil mills in westernTamilNadu -DuPont analysis." INTERNATIONAL JOURNAL OF COMMERCE AND BUSINESS MANAGEMENT 8, no. 2 (October 15, 2015): 224–28. http://dx.doi.org/10.15740/has/ijcbm/8.2/224-228.

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김학선. "A Study of Financial Performance using DuPont Analysis in Food Distribution Market." Culinary Science & Hospitality Research 22, no. 6 (September 2016): 52–60. http://dx.doi.org/10.20878/cshr.2016.22.6.005.

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김학선. "A Study of Financial Performance using DuPont Analysis in Food Distribution Market." Culinary Science & Hospitality Research 22, no. 6 (September 2016): 52–60. http://dx.doi.org/10.20878/cshr.2016.22.6.005005005.

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Curtis, Asher, Melissa F. Lewis-Western, and Sara Toynbee. "Historical cost measurement and the use of DuPont analysis by market participants." Review of Accounting Studies 20, no. 3 (July 17, 2015): 1210–45. http://dx.doi.org/10.1007/s11142-015-9334-y.

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