DuPont Decomposition

Why does AEROENTER earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

6.5% = 9.2% × 0.59 × 1.18

Latest: FY2025

Profitability

Net Margin

9.2%

10.5% →9.2%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.59x

0.89x →0.59x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.18x

1.79x →1.18x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 10.3 pp over 4 years. Driven by net margin declining (10.5% → 9.2%), asset turnover declining (0.89x → 0.59x), leverage falling (1.79x → 1.18x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr10.5%0.891.7916.8%
FY20230Cr0Cr9.7%0.951.8817.2%
FY20240Cr0Cr54.8%0.561.3842.3%
FY20250Cr0Cr9.2%0.591.186.5%

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.