This paper uses DuPont analysis model to analyze the profitability of S company, a catering enterprise, which mainly focuses on the return on equity of S company. Combined with factor analysis method, this paper finds out the main factors influencing the return on equity of S company, and puts forward feasible suggestions for s company. In the process of analysis, the author uses the methods of literature research, real case analysis and factor analysis to fully analyze the profitability of S company.<BR>
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