DuPont Decomposition

Why does DREAMFOLKS earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

21.8% = 5.1% × 2.59 × 1.66

Latest: FY2025

Profitability

Net Margin

5.1%

5.8% →5.1%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

2.59x

1.67x →2.59x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.66x

2.05x →1.66x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 2.0 pp over 4 years. Driven by asset turnover improving (1.67x → 2.59x), leverage falling (2.05x → 1.66x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr5.8%1.672.0519.8%
FY20230Cr0Cr9.4%2.392.0646.2%
FY20240Cr0Cr6.1%2.711.7729.2%
FY20250Cr0Cr5.1%2.591.6621.8%

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.