DuPont Decomposition

Why does ANGELONE earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

20.8% = 27.6% × 0.25 × 2.99

Latest: FY2025

Profitability

Net Margin

27.6%

32.3% →27.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.25x

0.11x →0.25x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.99x

3.46x →2.99x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 8.4 pp over 3 years. Driven by net margin declining (32.3% → 27.6%), asset turnover improving (0.11x → 0.25x), leverage falling (3.46x → 2.99x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr32.3%0.113.4612.3%
FY20240Cr0Cr25.1%0.104.3611.2%
FY20250Cr0Cr27.6%0.252.9920.8%

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.