DuPont Decomposition

Why does DEEPINDS earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

9.0% = 20.2% × 0.34 × 1.30

Latest: FY2026

Profitability

Net Margin

20.2%

22.4% →20.2%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.34x

0.26x →0.34x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.30x

1.12x →1.30x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 2.6 pp over 5 years. Driven by net margin declining (22.4% → 20.2%).

Historical Decomposition

Last 5 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr22.4%0.261.126.4%
FY20230Cr0Cr36.1%0.221.169.0%
FY20240Cr0Cr29.0%0.221.328.6%
FY20250Cr-0Cr-15.6%0.241.31-5.0%
FY20260Cr0Cr20.2%0.341.309.0%

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.

DEEPINDS DuPont Analysis — ROE 9.0% | YieldIQ