DuPont Decomposition

Why does ADFFOODS earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

14.1% = 12.4% × 0.89 × 1.28

Latest: FY2025

Profitability

Net Margin

12.4%

13.1% →12.4%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.89x

0.23x →0.89x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.28x

1.25x →1.28x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 10.2 pp over 3 years. Driven by asset turnover improving (0.23x → 0.89x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr13.1%0.231.253.8%
FY20240Cr0Cr16.3%0.281.265.7%
FY20250Cr0Cr12.4%0.891.2814.1%

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.