DuPont Decomposition

Why does DANGEE earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

-3.3% = -1.9% × 0.73 × 2.33

Latest: FY2025

Profitability

Net Margin

-1.9%

-5.8% →-1.9%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.73x

0.43x →0.73x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.33x

2.70x →2.33x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 3.5 pp over 4 years. Driven by net margin improving (-5.8% → -1.9%), asset turnover improving (0.43x → 0.73x), leverage falling (2.70x → 2.33x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr-0Cr-5.8%0.432.70-6.8%
FY20230Cr-0Cr-2.5%0.562.65-3.7%
FY20240Cr-0Cr-3.5%0.632.44-5.4%
FY20250Cr-0Cr-1.9%0.732.33-3.3%

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.