Integration of Financial Statement Analysis Techniques

Free CFA Level II lesson in Financial Statement Analysis. 13 min read, ~1,929 words.

Five-component DuPont: Tax burden x Interest burden x EBIT margin x Asset turnover x Equity multiplier = ROE. Interest burden = EBT / EBIT (0 to 1 range), where closer to 1.0 means less debt burden. Not interest coverage (EBIT / Interest expense). Two companies with identical ROE can have...

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