ԱՐՏԱԴՐԱԿԱՆ ԸՆԿԵՐՈՒԹՅԱՆ ՖԻՆԱՆՍԱԿԱՆ ՑՈՒՑԱՆԻՇՆԵՐԻ ՎԵՐԼՈՒԾՈՒԹՅՈՒՆ DuPont ՄՈԴԵԼՈՎ՝ ՕԳՏԱԳՈՐԾԵԼՈՎ ԺԱՄԱՆԱԿԱՅԻՆ ՇԱՐՔԵՐԻ ՊԱՐԲԵՐԱԿԱՆՈՒԹՅԱՆ ՄՈՏԵՑՈՒՄԸ / ANALYSIS OF FINANCIAL INDICATORS OF A MANUFACTURING COMPANY USING THE DuPont MODEL WITH A TIME SERIES PERIODICITY APPROACH

<jats:p>The structure of a manufacturing company's return on equity (ROE) is examined using the DuPont model and time series analysis methods. The aim of the study is to identify the main factors influencing the formation of the ROE indicator and to evaluate its periodic nature. Regression analysis shows that ROE is most strongly affected by asset turnover, profit margin, and the use of financial leverage. The obtained results make it possible to more clearly identify the sources of profitability and apply them in the financial planning and management processes of manufacturing companies.</jats:p>