DuPont Decomposition

Why does EXPLEOSOL earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

16.2% = 10.1% × 1.23 × 1.31

Latest: FY2025

Profitability

Net Margin

10.1%

12.6% →10.1%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

1.23x

0.32x →1.23x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.31x

1.38x →1.31x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 10.8 pp over 3 years. Driven by net margin declining (12.6% → 10.1%), asset turnover improving (0.32x → 1.23x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr12.6%0.321.385.5%
FY20240Cr0Cr6.2%0.331.252.6%
FY20250Cr0Cr10.1%1.231.3116.2%

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.