DuPont Decomposition

Why does DYNPRO earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

6.7% = 4.2% × 0.87 × 1.85

Latest: FY2025

Profitability

Net Margin

4.2%

5.9% →4.2%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.87x

0.59x →0.87x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.85x

2.43x →1.85x

Assets funded by equity vs debt

Trend Analysis

ROE declined by 1.7 pp over 4 years. Driven by net margin declining (5.9% → 4.2%), asset turnover improving (0.59x → 0.87x), leverage falling (2.43x → 1.85x).

Historical Decomposition

Last 4 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20220Cr0Cr5.9%0.592.438.4%
FY20230Cr-0Cr-1.0%0.702.25-1.6%
FY20240Cr0Cr1.3%0.701.971.8%
FY20250Cr0Cr4.2%0.871.856.7%

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.