DuPont Decomposition

Why does BMWVENTLTD earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

15.6% = 1.6% × 3.04 × 3.22

Latest: FY2025

Profitability

Net Margin

1.6%

2.0% →1.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

3.04x

4.48x →3.04x

Revenue per ₹ of assets

Leverage

Equity Multiplier

3.22x

2.80x →3.22x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 10.1 pp over 4 years. Driven by asset turnover declining (4.48x → 3.04x), leverage rising (2.80x → 3.22x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr2.0%4.482.8025.7%
FY20230Cr0Cr1.6%4.173.0820.9%
FY20240Cr0Cr1.6%2.983.4616.0%
FY20250Cr0Cr1.6%3.043.2215.6%

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.