Zmodyfikowane modele Du Pont do analizy rentowności polskich przedsiębiorstw
Modified Du Pont models for profitability analysis of polish corporations

Summary/Abstract: In the introduction of the paper the aim of the research, its genesis, methodology and short history of the Du Pont profitability models were presented, showing on example of financial statement of a selected corporation, their limited utility (limited scope of possible to extract information). After that, modifications (enlargements or developments) of Du Pont model were proposed, by defining subsequent new models — star- ting from a 6-factor model, up to the most developed a 9-factor model. For the needs of these models several new financial ratios were defined. Every subsequent model was illustrated by ratios calculations for data from financial statement of the chosen exemplary corporation. On these examples the way of applying and utility of proposed models were shown. The paper is finished with general remarks on equity profitability factors presented in elaborated models.

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