DuPont Decomposition

Why does ALKEM earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

17.4% = 16.9% × 0.72 × 1.42

Latest: FY2025

Profitability

Net Margin

16.9%

11.4% →16.9%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.72x

0.18x →0.72x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.42x

1.36x →1.42x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 14.7 pp over 3 years. Driven by net margin improving (11.4% → 16.9%), asset turnover improving (0.18x → 0.72x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr11.4%0.181.362.7%
FY20240Cr0Cr10.4%0.191.513.0%
FY20250Cr0Cr16.9%0.721.4217.4%

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.