DuPont Decomposition

Why does DCBBANK earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

11.2% = 22.1% × 0.04 × 13.48

Latest: FY2026

Profitability

Net Margin

22.1%

15.9% →22.1%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.04x

0.04x →0.04x

Revenue per ₹ of assets

Leverage

Equity Multiplier

13.48x

11.06x →13.48x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 4.1 pp over 5 years. Driven by net margin improving (15.9% → 22.1%), leverage rising (11.06x → 13.48x). High financial leverage (equity multiplier > 4x) amplifies returns but also risk.

Historical Decomposition

Last 5 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr15.9%0.0411.067.1%
FY20230Cr0Cr21.9%0.0411.4710.2%
FY20240Cr0Cr22.3%0.0412.4310.6%
FY20250Cr0Cr21.6%0.0413.5010.8%
FY20260Cr0Cr22.1%0.0413.4811.2%

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.

DCBBANK DuPont Analysis — ROE 11.2% | YieldIQ