DuPont Decomposition

Why does AVANTEL earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

23.8% = 22.7% × 0.86 × 1.22

Latest: FY2025

Profitability

Net Margin

22.7%

17.1% →22.7%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.86x

0.96x →0.86x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.22x

1.32x →1.22x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 2.0 pp over 4 years. Driven by net margin improving (17.1% → 22.7%).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr17.1%0.961.3221.8%
FY20230Cr0Cr17.4%1.031.3925.0%
FY20240Cr0Cr23.4%1.041.3232.0%
FY20250Cr0Cr22.7%0.861.2223.8%

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.