Business I / Financial Statement Analysis
Practice question · Multiple choice

A firm's ROE rises from 12% to 20% while its ROA is unchanged. What has management actually done?

Hints
  1. DuPont splits ROE into three factors. Which one can move while ROA stands still?
  2. Ask what a borrowed euro does to the equity denominator.
Show the answer

B. Increased leverage: the DuPont multiplier rose

Why

ROA unchanged rules out margin and turnover, so the multiplier is the only factor left, and leverage amplifies returns in both directions. The DuPont decomposition exists precisely to make this visible, since 'ROE improved' reads as performance and can be nothing but a bigger loan.

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