DuPont Decomposition

Why does ADANIENT earn its ROE?

Breaking down Return on Equity into profitability, efficiency, and leverage.

ROE = Net Margin × Asset Turnover × Equity Multiplier

12.6% = 7.3% × 0.49 × 3.51

Latest: FY2025

Profitability

Net Margin

7.3%

2.5% →7.3%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.49x

0.22x →0.49x

Revenue per ₹ of assets

Leverage

Equity Multiplier

3.51x

4.28x →3.51x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 10.2 pp over 3 years. Driven by net margin improving (2.5% → 7.3%), asset turnover improving (0.22x → 0.49x), leverage falling (4.28x → 3.51x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr2.5%0.224.282.4%
FY20240Cr0Cr1.2%0.184.110.9%
FY20250Cr0Cr7.3%0.493.5112.6%

How to read DuPont

  • Rising ROE from margin = pricing power, operational improvement (good)
  • Rising ROE from turnover = better asset utilization (good)
  • Rising ROE from leverage = more debt, amplified risk (caution)
  • Falling ROE across all three = structural deterioration (red flag)

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DuPont decomposition from audited annual financials. Factual analysis, not investment advice.