DuPont Decomposition

Why does BALRAMCHIN earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

11.5% = 8.1% × 0.76 × 1.88

Latest: FY2025

Profitability

Net Margin

8.1%

6.1% →8.1%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.76x

0.86x →0.76x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.88x

1.87x →1.88x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 1.7 pp over 3 years. Driven by net margin improving (6.1% → 8.1%).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr6.1%0.861.879.8%
FY20240Cr0Cr7.7%0.941.8113.2%
FY20250Cr0Cr8.1%0.761.8811.5%

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.