手法を比較

	CAMELSレーティングシステム	デュポン分析
分野	ファイナンス	ファイナンス
系統	Process / pipeline	Regression model
提唱年	1998	2008
提唱者	US bank supervisory framework; Cole & Gunther	DuPont Corporation; Soliman
種類	Composite supervisory rating	Profitability decomposition framework
原典	Cole, R. A., & Gunther, J. W. (1998). Predicting bank failures: A comparison of on- and off-site monitoring systems. Journal of Financial Services Research, 13(2), 103–117.	Soliman, M. T. (2008). The use of DuPont analysis by market participants. The Accounting Review, 83(3), 823–853.
別名	CAMELS Framework, Uniform Financial Institutions Rating System, UFIRS, CAMELS Derecelendirme Sistemi	DuPont Decomposition, DuPont Identity, Return on Equity Decomposition, DuPont Analizi
関連	3	2
概要	The CAMELS Rating System is a supervisory framework used by US bank regulators to evaluate the overall condition of financial institutions across six dimensions: Capital Adequacy, Asset Quality, Management, Earnings, Liquidity, and Sensitivity to Market Risk. Each component is scored on a scale of 1 (strong) to 5 (critically deficient), and a composite score is assigned based on examiner judgment. Developed in the US federal banking regulatory context, CAMELS emerged as the standard on-site examination tool and has since been adopted and adapted by regulators globally.	DuPont Analysis is a financial performance framework that decomposes Return on Equity (ROE) into three multiplicative components: net profit margin, asset turnover, and the equity multiplier. Originally developed by engineers at DuPont Corporation in the early 1920s, the method gained renewed academic prominence through Soliman (2008), who demonstrated that market participants exploit DuPont decompositions to forecast future earnings and to distinguish sustainable from transient profitability.