The DuPont identity breaks down return on equity (ROE) into three parts, which are

A. operating efficiency (as measured by inventory turnover), customer reach (as measured by total customers served, and short-term solvency (as measured by the current ratio). B. operating efficiency (as measured by inventory turnover), asset use efficiency (as measured by total asset turnover), and short-term solvency (as measured by the current ratio). C. overall efficiency (as measured by profit margin), asset-use efficiency (as measured by current asset turnover), and financial leverage (as measured by long-term debt ratio). D. operating efficiency (as measured by profit margin), asset use efficiency (as measured by total asset turnover), and financial leverage (as measured by the equity multiplier).