DuPont Decomposition

Why does AKASH earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

1.1% = 1.6% × 0.28 × 2.46

Latest: FY2025

Profitability

Net Margin

1.6%

2.2% →1.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.28x

0.32x →0.28x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.46x

2.30x →2.46x

Assets funded by equity vs debt

Trend Analysis

ROE stable at ~1%.

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr2.2%0.322.301.6%
FY20240Cr0Cr0.4%0.282.500.3%
FY20250Cr0Cr1.6%0.282.461.1%

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)

See DCF fair value for AKASH

Combine financial quality with intrinsic value.

See Fair Value →

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