Ratio analysis involves calculations that use the data from the financial statements to evaluate the performance of companies in different key areas. How would this information be used by a credit analyst as compared to someone is going to make an investment decision? Of what significance is the DuPont system in the analysis of a firm's financial position? How is the DuPont system used when evaluating a firm? What recent government regulations have helped or hindered a firm's ability to conduct its normal course of business, especially in the area of reporting requirements?