The Profit and Loss Account and the DuPont Analysis - Study Models of Performance in Companies Listed on BSE

摘要

This paper presents aspects of the study of financial performance determined for 64 companies listed on BSE on the basis of the profit or loss Account and on the DuPont model. The aim is to provide a framework for studying the performance by two complementary methods: the calculation of rates of return and the DuPont analysis, achieving also a case study sample of companies selected. In the introduction of the study there are presented items relating to the objective, research methodology and the innovations, while literature is being reviewed. In the case study we presented the method for determining the rate of financial, economic and commercial return, then, by applying the DuPont analysis, companies were ranked and the Pearson's correlation coefficient was determined for the study of factors that influence the profitability of the DuPont model. Deepening the study of factors that influence the financial performance of the model by calculating the Pearson correlation coefficient demonstrates, for the companies analyzed, a strong link between company size and profitability on the one hand and between equity finance and profitability, on the other hand, one thing positive and at the same time incentive for investors.