Which of the following statements regarding "Dupont Equation" is FALSE?

Dupont equation decomposes return on equity $($ROE$)$ into multiple components

Return on equity $($ROE$)=$ Profit Margin x Total assets turnover $$ Equity multiplier

Return on equity $($ROE$)=($Net Income$/$Sales$)($Sales$/$Total Assets$)($Total

Assets$/$Total Equity$)$

Best companies have the best financial ratios in all three areas $($i$.$e$.,$ Profit Margin,

Total assets turnover, and Equity multiplier$)$ that D'upont equation focuses on