DuPont Decomposition

Why does CHEMBOND earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

11.3% = 8.8% × 0.99 × 1.29

Latest: FY2025

Profitability

Net Margin

8.8%

7.8% →8.8%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.99x

0.20x →0.99x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.29x

1.05x →1.29x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 9.6 pp over 3 years. Driven by net margin improving (7.8% → 8.8%), asset turnover improving (0.20x → 0.99x), leverage rising (1.05x → 1.29x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr7.8%0.201.051.6%
FY20240Cr0Cr13.8%0.201.053.0%
FY20250Cr0Cr8.8%0.991.2911.3%

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.

CHEMBOND DuPont Analysis — ROE 11.3% | YieldIQ