Test students' ability to apply DuPont decomposition to analyze firm profitability by (a) calculating and separating return on equity into operating margin, asset turnover, and financial leverage from firm financial statements, (b) adjusting for non‑operating items and accounting differences, (c) comparing and benchmarking these drivers across industries, and (d) interpreting the results to identify strategic, operational, and financing implications as well as methodological limitations for cross‑industry comparability. Scope: graduate‑level applied analysis using ratio computation, decomposition logic, industry benchmarking, and critical interpretation of results.