DuPont Decomposition

Why does EXIDEIND earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

5.7% = 4.6% × 0.80 × 1.54

Latest: FY2025

Profitability

Net Margin

4.6%

4.9% →4.6%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.80x

0.25x →0.80x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.54x

1.33x →1.54x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 4.1 pp over 3 years. Driven by asset turnover improving (0.25x → 0.80x), leverage rising (1.33x → 1.54x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr4.9%0.251.331.6%
FY20240Cr0Cr4.5%0.231.411.4%
FY20250Cr0Cr4.6%0.801.545.7%

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.