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

10.8% = 21.6% × 0.04 × 13.50

Latest: FY2025

Profitability

Net Margin

21.6%

21.9% →21.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.04x

0.04x →0.04x

Revenue per ₹ of assets

Leverage

Equity Multiplier

13.50x

11.47x →13.50x

Assets funded by equity vs debt

Trend Analysis

ROE stable at ~11%. Driven by leverage rising (11.47x → 13.50x). High financial leverage (equity multiplier > 4x) amplifies returns but also risk.

Historical Decomposition

Last 2 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr21.9%0.0411.4710.2%
FY20250Cr0Cr21.6%0.0413.5010.8%

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.