DuPONT ANALYSIS A firm The firm has firm's financial statements are as follows: has been experiencing low profitability in recent years. Perform an analysis of the firm's financial position using the DuPont equation. no lease payments but has a $3 million sinking fund payment on its debt. The most recent industry average ratios and the . Industry Average Ratios Current ratio Debt-to-capital ratio Times interest earned EBITDA coverage Inventory turnover Days sales outstanding -Calculation is based on a 365-day year 4.20x 18.31% 24.81x 19.35x 9.28x 26.22 days Fixed assets turnover Total assets turnover Profit margin Return on total assets Return on common equity Return on invested capital 5.57x 2.93x 10.52% 32.81% 43.58% 39.08%