DuPont Decomposition

Why does ELLEN earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

10.7% = 30.6% × 0.26 × 1.33

Latest: FY2026

Profitability

Net Margin

30.6%

30.6% →30.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.26x

0.26x →0.26x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.33x

1.33x →1.33x

Assets funded by equity vs debt

Historical Decomposition

Last 1 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20260Cr0Cr30.6%0.261.3310.7%

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.

ELLEN DuPont Analysis — ROE 10.7% | YieldIQ