The limitations of the traditional DuPont system of financial analysis are shown in ( ).

The limitations of the traditional DuPont system of financial analysis are: (1) the mismatch between "total assets" and "net profit" in the calculation of the net interest rate on total assets; (2) the absence of a distinction between profit or loss from operating activities and profit or loss from financial activities; (3) There is no distinction between financial liabilities and operating liabilities. Therefore, options A, B and C are correct. Net equity interest rate a net profit / shareholders' equity × 100%, since net profit is exclusively owned by shareholders . Therefore, the numerator denominator of net interest rate on equity matches and the statement in option D is incorrect.