DuPont Decomposition

Why does CARRARO earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

19.2% = 4.9% × 1.63 × 2.42

Latest: FY2025

Profitability

Net Margin

4.9%

1.5% →4.9%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.63x

1.47x →1.63x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.42x

3.46x →2.42x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 11.6 pp over 4 years. Driven by net margin improving (1.5% → 4.9%), asset turnover improving (1.47x → 1.63x), leverage falling (3.46x → 2.42x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr1.5%1.473.467.7%
FY20230Cr0Cr2.8%1.593.1814.3%
FY20240Cr0Cr3.5%1.662.9016.9%
FY20250Cr0Cr4.9%1.632.4219.2%

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.