DuPont Decomposition

Why does DAMCAPITAL earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

39.3% = 43.9% × 0.59 × 1.52

Latest: FY2025

Profitability

Net Margin

43.9%

24.0% →43.9%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.59x

0.55x →0.59x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.52x

1.90x →1.52x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 14.4 pp over 4 years. Driven by net margin improving (24.0% → 43.9%), leverage falling (1.90x → 1.52x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr24.0%0.551.9024.9%
FY20230Cr0Cr10.7%0.0712.639.1%
FY20240Cr0Cr40.6%0.811.3243.4%
FY20250Cr0Cr43.9%0.591.5239.3%

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.