DuPont Decomposition

Why does ADVANCE earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

25.4% = 5.1% × 1.43 × 3.48

Latest: FY2025

Profitability

Net Margin

5.1%

3.6% →5.1%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.43x

2.11x →1.43x

Revenue per ₹ of assets

Leverage

Equity Multiplier

3.48x

3.33x →3.48x

Assets funded by equity vs debt

Trend Analysis

ROE stable at ~25%. Driven by net margin improving (3.6% → 5.1%), asset turnover declining (2.11x → 1.43x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr3.6%2.113.3325.2%
FY20230Cr0Cr3.7%2.213.5529.4%
FY20240Cr0Cr5.4%1.753.4532.9%
FY20250Cr0Cr5.1%1.433.4825.4%

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.