DuPont Decomposition

Why does ENDURANCE earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

14.6% = 7.3% × 1.24 × 1.60

Latest: FY2025

Profitability

Net Margin

7.3%

6.1% →7.3%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.24x

0.33x →1.24x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.60x

1.54x →1.60x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 11.5 pp over 3 years. Driven by net margin improving (6.1% → 7.3%), asset turnover improving (0.33x → 1.24x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr6.1%0.331.543.1%
FY20240Cr0Cr8.8%0.441.234.8%
FY20250Cr0Cr7.3%1.241.6014.6%

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.