DuPont Decomposition

Why does BHARATWIRE earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

9.8% = 11.7% × 0.65 × 1.30

Latest: FY2025

Profitability

Net Margin

11.7%

9.8% →11.7%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.65x

0.21x →0.65x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.30x

1.39x →1.30x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 7.0 pp over 3 years. Driven by net margin improving (9.8% → 11.7%), asset turnover improving (0.21x → 0.65x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr9.8%0.211.392.9%
FY20240Cr0Cr14.7%0.181.243.3%
FY20250Cr0Cr11.7%0.651.309.8%

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.