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Pengembalian Ekuitas (Model DuPont)
$$\begin{aligned} \mathrm{ROE} &= \frac{\text{Pendapatan bersih}}{\text{Penjualan Bersih}} \times \frac{\text{Penjualan Bersih}}{\text{Total Aset}} \times \frac{\text{Total Aset}}{\text{Jumlah ekuitas}} =\\ \\ &= \text{Margin Untung} \times \text{Jumlah Pusing Ganti Aset} \times \text{Dana penumpu Keuangan}\\ \\ \\ \mathrm{ROA} &= \frac{\text{Pendapatan bersih}}{\text{Penjualan Bersih}} \times \frac{\text{Penjualan Bersih}}{\text{Total Aset}} =\\ \\ &= \text{Margin Untung} \times \text{Jumlah Pusing Ganti Aset} \end{aligned}$$
$$\begin{aligned} \mathrm{ROE} &=\frac{54}{202}\times\frac{202}{1288}\times\frac{1288}{624}\\ \\ &=0.27\times0.16\times2.06\\ \\ &=8.65\%\\ \\ \\ \mathrm{ROA} &=\frac{54}{202}\times\frac{202}{1288}\\ \\ &=0.27\times0.16\\ \\ &=4.19\%\end{aligned}$$