Dupont Ratios Analysis

Plastiques du Val de Loire (PVL.PA)

3.04 €

-0.01 (-0.33%)
ROE = Net IncomeAverage Total EquityROE = Net IncomePretax IncomeTax Burden  Net IncomePretax IncomeInterest Burden  E B I TRevenueReturn On Sales (ROS)Profit Margin  RevenueAverage Total AssetsAssets TurnoverROA  Average Total AssetsAverage Total EquityEquity Multiplier(Financial Leverage)ROE~=~\underbrace{\dfrac{Net~Income}{Average~Total~Equity}}_{\text{ROE}}~=~\underbrace{\underbrace{\underbrace{\dfrac{Net~Income}{Pretax~Income}}_{\text{Tax~Burden}}~*~\underbrace{\dfrac{Net~Income}{Pretax~Income}}_{\text{Interest Burden}}~*~\underbrace{\dfrac{E~B~I~T}{Revenue}}_{\text{Return~On~Sales~(ROS)}}}_{\text{Profit~Margin}}~*~\underbrace{\dfrac{Revenue}{Average~Total~Assets}}_{\text{Assets~Turnover}}}_{\text{ROA}}~*~\underbrace{\dfrac{Average~Total~Assets}{Average~Total~Equity}}_{\text{Equity~Multiplier(Financial~Leverage)}}



ROE = NI/EBT * EBT/EBIT * EBIT/Revenue * Asset Turnover * Company Equity Multiplier
-4.78% = 166.01% * -333.51% * 0.25% * 103.53% * 3.49



ROA = Net Profit Margin * Asset Turnover
-1.41% = -1.37% * 103.53%



The company's tax burden is (Net income ÷ Pretax profit). This is the proportion of the company's profits retained after paying income taxes. [NI/EBT]
The company's interest burden is (Pretax income ÷ EBIT). This will be 1.00 for a firm with no debt or financial leverage. [EBT/EBIT]
The company's operating income margin or return on sales (ROS) is (EBIT ÷ Revenue). This is the operating income per dollar of sales. [EBIT/Revenue]
The company's asset turnover (ATO) is (Revenue ÷ Average Total Assets).
The company's equity multiplier is (Average Total Assets ÷ Average Total Equity). This is a measure of financial leverage.

ROE = (Profit margin)*(Asset turnover)*(Equity multiplier) = (Net profit/Sales)*(Sales/Average Total Assets)*(Average Total Assets/Average Equity) = (Net Profit/Equity)
-0.047841167324482715 = -0.013666066079025825 * 1.0353210280443428 * 3.4894479500049806

Profitability (measured by profit margin)
Asset efficiency (measured by asset turnover)
Financial leverage (measured by equity multiplier)