DuPont Decomposition

Why does BAJAJCON earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

16.8% = 13.2% × 1.05 × 1.20

Latest: FY2025

Profitability

Net Margin

13.2%

14.5% →13.2%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.05x

1.04x →1.05x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.20x

1.17x →1.20x

Assets funded by equity vs debt

Trend Analysis

ROE stable at ~17%. Driven by net margin declining (14.5% → 13.2%).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr14.5%1.041.1717.6%
FY20240Cr0Cr15.8%1.001.1818.7%
FY20250Cr0Cr13.2%1.051.2016.8%

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.