Indices such as the return on investment, the marginal profit ratio or the net profit ratio are the key indicators for evaluating profitability in the classic sense. These individual indicators are used to reflect the preceding corporate profitability variables, such as sales performance, the level of asset management and the level of cost control. However, it is worth noting that these indicators can only reflect certain aspects of the company's financial condition and operating results, and are not enough to fully assess the company's overall financial and operating results. The advantage of the DuPont model is that it can combine relevant indicators and statements,