DuPont Decomposition

Why does ALEMBICLTD earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

13.3% = 147.1% × 0.08 × 1.07

Latest: FY2025

Profitability

Net Margin

147.1%

130.0% →147.1%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.08x

0.02x →0.08x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.07x

1.06x →1.07x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 11.0 pp over 3 years. Driven by net margin improving (130.0% → 147.1%).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr130.0%0.021.062.3%
FY20240Cr0Cr147.1%0.021.073.3%
FY20250Cr0Cr147.1%0.081.0713.3%

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.