- CFA Exams
- CFA Level I Exam
- Topic 4. Financial Statement Analysis
- Learning Module 11. Financial Analysis Techniques
- Subject 6. The DuPont System
CFA Practice Question
You are given the following financial data: net income/sales = 4%; sales/total assets = 4.5; debt/total assets = 60%. What is the firm's return on equity?
B. 18%
C. 45%
A. 8.5%
B. 18%
C. 45%
Correct Answer: C
User Contributed Comments 17
User | Comment |
---|---|
kalps | How is this calculated, are they saying it is Sales/total assets ???? |
gjwhite | equity = assets - liab --> equity/assets = 1 - liab/assets = 1 - .6 = .4 --> assets/equity = 1/.4 = 2.5 = financial leverage therefore ROE = 4 x 4.5 x 2.5 = 45 |
cbb1 | Return on Equity = Operating Profit % of 4% Multiplied By Asset Turnover (sales/total asset) of 4.5 Multiplied by Equity Multiplier (asset/equity) of 2.5 Compute the 2.5 since debt to total assets equals 60%, equity to total assets must be 40% and then take the reciprocal results in 2.5 |
richcfa2 | don't forget this if they ask** trick |
mtcfa | I guess this makes the previous question valid. |
ninagraham | how did they calculate the equity multiplier as 2.5? |
jasonk | hi nina, take a look at answer/explanation from cbb1. |
todolist | Cool Q. |
viannie | asset = liability + equity if debt / asset = 60% asset being 100%, then equity/total asset = 40% total asset = 1/0.4 = 2.5 thanks cbb1! |
rocyang | indeed cool question. But, how can you determine if the final output should be in percentage? |
Gpcurve | Assume Assets = 100 Sales = 4.5 x 100 = 450 NOI = 450 x 4% = 18 Equity = 100 x (1-60%) = 40 ROE = 18/40 = 45% |
bsm9 | Thanks gpcurve! |
KarenMaciel | i like this question!!! |
robertucla | Analystnotes pisses me off when doesn't provide solution. |
ldfrench | ^Heard that, brother |
Kevdharr | If a firm's debt/total assets ratio is 60%, then it stands to reason that their equity/total assets would be 40%. DuPont formula requires you to use the equity multiplier in which is total assets/common equity. So if you just take the inverse of equity/total assets (which is 40%), you get 2.5 (1/.4=2.5). You are already given the other two parts of the equation. So just multiply 4*4.5*2.5 and you get 45. |
ioanaN | assets=debt+equity debt/assets+equity/assets=1 equity/assets=1-debt/assets=1-0.6=0.4 assets/equity=1/0.4=2.5 |