How to recreate a DuPont scheme

Here is some incomplete sketch of doing it with package forest:

• the root is to the right (ROE)
• it grows left (grow=west)
• the math-operations are perceived as additional branches with no edge (i.e. being invisible)

Much more can be configured and made better, as forest is a complex and powerful package.

The upper commented-out part shows my starting point to draw this tree. The lower (active) part shows some refinements made.

BTW: forest is built on Tikz ... so you can use Tikz as well (somehow)

Find the manual here and a quick-start there.

\documentclass[10pt,border=3mm]{standalone}
\usepackage{forest}

\begin{document}
%  % ~~~ basic tree ~~~~~~~~~~~~~~~~~
%  \begin{forest}
%   for tree={grow=west},
%   [ROE
%       [Tax]
%       [PBT
%           [PAROC
%               [Asset]
%               [PBTI
%                   [ROA
%                       [R/EA][(1-C/R)]                 
%                   ]
%                   [EL/EA]             
%               ]
%               [TA]            
%           ]
%           [RRC]       
%       ]
%       [RRC]
%   ]  
%  \end{forest}

  % ~~~ refined tree ~~~~~~~~~~~~~~~~~
  \begin{forest}
    for tree={grow=west, s sep=3mm, l sep=10mm},
    [ROE, fill=orange
        [Tax]
        [$\times$, no edge, magenta]
        [PBT 
            [PAROC
                [Asset]
                [PBTI
                    [ROA
                        [R/EA][(1-C/R)]                 
                    ]
                    [EL/EA]             
                ]
                [TA]            
            ]
            [$-$, no edge, cyan]
            [RRC]       
        ]
        [$\times$, no edge, magenta]
        [RRC]
    ]  
  \end{forest}
\end{document}

I also thought of Forest, but MS-SPO had already demonstrated the package's potential, so this answer just provides some tweaks and styling to illustrate how the package's features can be exploited to further customise the tree.

\documentclass[10pt,border=3mm]{standalone}
\usepackage{forest}
\usepackage{array}
% addaswyd o ateb MS-SPO: https://tex.stackexchange.com/a/755213/
% ateb: https://tex.stackexchange.com/a/755236/
\forestset{
  declare boolean={op}{0},
  declare boolean={primary}{0},
}
\newcolumntype{C}{@{}>{\sffamily}c@{}}
\begin{document}
% ~~~ further refined tree ~~~~~~~~~~~~~~~~~
\begin{forest}
  for tree={
    grow=west, 
    s sep'=3mm,   % faster
    l sep'=10mm,  % faster
    calign=child edge,
    tier/.option=level,
    delay={
      if op={
        no edge,
        math content,
      }{
        draw,
        align=C,
        temptoksa/.option=content,
        content={},
        if n'=1{
          split register={temptoksa}{:}{thing,other},
        }{
          split register={temptoksa}{:}{other,thing},
        },
      },
    },
    if n children=3{
      if={>On={!1.n children}{0}}{}{
        calign primary child=1,
        !1.primary,
      },
    }{
      if n children=5{
        if={>On={!3.n children}{0}}{}{
          calign primary child=3,
          !3.primary,
        },
      }{},
    },
  },
  highlight/.style={fill=orange,},
  thing/.style={
    break,
    content+={\color{blue!50!gray}#1},
  },
  other/.style={
    break,
    content+={#1},
  },
  break/.style={
    if content={}{}{
      content+={\\},
    },
  },
  before packing={
    tempdima/.max={>OOw2+d{max y}{min y}{#1-#2}}{
      filter={tree}{primary}%
    },
    where primary={
      minimum height/.register=tempdima,
      inner ysep=0pt,
      outer ysep=0pt,
      typeset node,
    }{},
  },
  [ROE, highlight,
    [Tax:PAT/PBT]
    [\times,op]
    [PBT 
      [PAROC,highlight
        [Asset:EA/TA]
        [\times,op]
        [PBTI
          [ROA:PBT,highlight
            [Asset\\productivity:R/EA]
            [\times,op,calign with current edge]
            [(1-C/R)]                 
          ]
          [-,op]
          [EL/EA:Asset quality]             
        ]
        [\times,op]
        [TA:Risk-normed\\leverage]            
      ]
      [-,op]
      [RRC:Unexpected\\loss]       
    ]
    [\times, op]
    [RRC:Capital buffer]
  ]  
\end{forest}
\end{document}

After upvoting @Sebastiano answer i observe that its code can be significantly shorter by doing the following:

• remove all local node distance settings and use just (a bit adopted) global node distance setting,
• define common nodes style with option if it is colored,
• setting default node fill color to white,
• define new command for coloring text in the second line in nodes,
• positioning of nodes in the middle by use of chains library and connected them by join macro:

\documentclass[margin=10pt]{standalone}
\usepackage{tikz}
\usetikzlibrary{calc, chains,
                positioning}

\definecolor{myorange}{RGB}{255, 153, 0}
\definecolor{myblue}{RGB}{68, 114, 196}

\begin{document}
    \begin{tikzpicture}[
node distance = 11mm and 13mm,
  start chain = A going right,
   box/.style = {draw, fill=#1,
                  minimum  width=32mm, minimum height=16mm, inner sep=4pt,
                  font=\small\sffamily\bfseries, align=center},
 box/.default = white,
operator/.style = {font=\sffamily\Large}
                        ]
\def\tc#1{\textcolor{myblue}{#1}}

    \begin{scope}[nodes={on chain=A, join = by -}]
\node[box=myorange] {ROA\\ \tc{PBTI / EA}}; % A-1
\node[box]          {\tc{(PBTI - EL) / EA}};
\node[box=myorange] {RAROC\\\textcolor{myblue}{(PBTI - EL) / RRC}};
\node[box]          {\tc{PBT / RRC}};
\node[box=myorange,
      minimum size=23mm,
      font=\sffamily\bfseries\Large]    {ROE};  % A-5
    \end{scope}

\node[box, above left=of A-1.west] (ap)
    {Asset Productivity\\ \tc{R / EA}};   
\node[box, below left=of A-1.west] (ce)
    {Cost Efficiency\\ \tc{(1 - C/R)}};
\path   (ap) -- node[operator] {$\times$} (ce);

\node[box, below=of A-1] (aq)
    {Asset Quality\\ \tc{EL / EA}};
\path   (A-1) -- node[operator] {$-$} (aq);

\node[box, above=of A-2] (ae)
    {Asset Efficiency\\ \tc{EA / TA}};
\node[box, below=of A-2] (rnl)
    {Risk-normed Leverage\\ \tc{TA / RRC}};
\path   (ae)  -- node[operator] {$\times$} (A-2)
        (rnl) -- node[operator] {$-$} (A-2);

\node[box, below=of A-3] (ul)
    {Unexpected Loss\\  \tc{(Imp - EL) / RRC}};
\path   (ul) -- node[operator] {$-$} (A-3);
    
\node[box, above=of A-4] (te)
    {Tax Efficiency\\   \tc{PAT / PBT}};
\node[box, below=of A-4] (cb)
    {Capital Buffer\\   \tc{RRC / Equity}};
\path   (te) -- node[operator] {$\times$} (A-4)
        (cb) -- node[operator] {$\times$} (A-4);
% lines out of join
\draw   (ap.east)  -- (A-1.west) 
        (ce.east)  -- (A-1.west)
        
        (aq.east)  -- (A-2.west) 
        
        (ae.east)  -- (A-3.west)
        (rnl.east) -- (A-3.west) 

        (ul.east)  -- (A-4.west) 
        
        (te.east)  -- (A-5.west)
        (cb.east)  -- (A-5.west);
\end{tikzpicture}
\end{document}