Dupont analysis -ROI (Return On Investment) Metrics

The DuPont Model, developed in 1914 by F. Donaldson Brown of chemical company DuPont de Nemours & Co, is a set of financial ratios and key figures relating to the Return on Investment (ROI). It is a technique that can be used to analyze the profitability of a company using traditional performance figures. It integrates elements of the Income Statement with those of the Balance Sheet.

ROI = (Profit + Cost of Capital) / (Average Capital)

whereas cost of capital refers to the interest payment for liabilities and average capital refers to the annual average of owners equity and liabilities
Enhancing the equation with (Revenue / Revenue),

ROI = ((Profit + Cost of Capital) / Revenue) x (Revenue / Average Capital)

in words:

ROI = Net Profit Margin x Total Assets Turnover