» Rentabilidad financiera (modelo Du Pont)

DuPont analysis is an expression which breaks ROE (Return On Equity) into three parts: 1. Operating efficiency, 2. Asset use efficiency, 3. Financial leverage

$$\text{ROE} = \text{Margen de beneficio} \times \text{Rotación de los activos} \times \text{Multiplicador patrimonial}$$