Piotr Oszytko
Abstract: The aim of his work is a presentation of DuPont’s finance analysis method of enterprise profitability. The author undertakes the problem of model adaptation to analyze the enterprises from different sectors of the economy such as banks, insurance and other companies, whose construction of financial reporting varies according to the Polish Law of Accountancy dated 29th of September 1994. The Holding – a company from the financial sector was examined as an example of a practical adaptation of DuPont’s model - a straightforward and complex tool to examine the profitability of any company if its financial reports are accurate (audited). The DuPont model is a comprehensive method of examining the profitability of the financial holding company what in detail was presented in this article.