This paper attempts to indicate comprehensiveness of DuPont analysis as a measure of efficiency, effectiveness and financial performance by comparing it with other financial ratio mainly with Earning per share that measures a single aspect of the firm DuPont analysis measure the performance of the firm using Return on Equity (ROE) which is decomposed into the profit margin, asset turnover, and financial leverage or equity multiplier. As a result, these accounting ratios measure different constructs and, consequently, have different properties. This revealed that the performance of the organization could not be determined solely by profit, earnings per share, or other ratios. Thus, though Earnings per share, mostly reported in the financial reports of many organizations, the comprehensiveness of DuPont analysis, as a measure of performance is overlooked.