# Dupont Component Decomposition Recheck

Recheck a three-part DuPont decomposition against the reported return on equity.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Net profit margin, asset turnover, financial leverage, and the reported ROE.

## Workflow
1. Record net margin, asset turnover and leverage.
2. Multiply the three components.
3. Compare the product to the reported ROE.
4. Return the recheck without restatement.

## Output contract
net_margin | asset_turnover | leverage | computed_roe | reported_roe | difference

## Fictional acceptance test
Fictional firm reports a net margin of 8%, asset turnover of 1.5 and leverage of 2.0: computed ROE of 24.0% versus a reported 20.0%, a 4.0-point gap to trace.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/dupont-analysis/

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