The DuPont decomposition breaks ROE into:
✓ Correct Answer: Option B
3-component DuPont: ROE = (NI/Sales) × (Sales/Assets) × (Assets/Equity) = Margin × Turnover × Leverage.
3-component DuPont: ROE = (NI/Sales) × (Sales/Assets) × (Assets/Equity) = Margin × Turnover × Leverage.