The DuPont Model is an ideal platform for better understanding the relationship between each balance sheet, income statement and financial ratio metric and how to improve them, and setting financial goals and identifying the most achievable ways to accomplishing them. This provides a strategic structure for proactive Profit Improvement planning that builds the overall strength of a business. The two most revealing financial performance ratios for companies are Return on Assets (ROA) and Return on Equity (ROE). To graphically portray the relationship of these two ratios, and the financial elements used to calculate them, a customized DuPont model has been created for ‘City Cycle Company’ below.