Greška! JavaScript mora biti aktivan!
Povrat na kapital (DuPont model)
$$\begin{aligned} \mathrm{ROE} &= \frac{\text{Neto dohodak}}{\text{Neto prodaja}} \times \frac{\text{Neto prodaja}}{\text{Ukupna sredstva}} \times \frac{\text{Ukupna sredstva}}{\text{Ukupni kapital}} =\\ \\ &= \text{Neto marža} \times \text{Ukupni promet imovine} \times \text{Financijski utjecaj}\\ \\ \\ \mathrm{ROA} &= \frac{\text{Neto dohodak}}{\text{Neto prodaja}} \times \frac{\text{Neto prodaja}}{\text{Ukupna sredstva}} =\\ \\ &= \text{Neto marža} \times \text{Ukupni promet imovine} \end{aligned}$$
$$\begin{aligned} \mathrm{ROE} &=\frac{54}{202}\times\frac{202}{1288}\times\frac{1288}{624}\\ \\ &=0.27\times0.16\times2.06\\ \\ &=8.65\%\\ \\ \\ \mathrm{ROA} &=\frac{54}{202}\times\frac{202}{1288}\\ \\ &=0.27\times0.16\\ \\ &=4.19\%\end{aligned}$$
