DuPont Decomposition

Why does CARBORUNIV earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

8.0% = 6.1% × 1.04 × 1.26

Latest: FY2025

Profitability

Net Margin

6.1%

12.4% →6.1%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.04x

0.31x →1.04x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.26x

1.39x →1.26x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 2.7 pp over 3 years. Driven by net margin declining (12.4% → 6.1%), asset turnover improving (0.31x → 1.04x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr12.4%0.311.395.3%
FY20240Cr0Cr11.9%0.291.334.6%
FY20250Cr0Cr6.1%1.041.268.0%

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.