DuPont Decomposition

Why does FABTECH earn its ROE?

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

ROE = Net Margin × Asset Turnover × Equity Multiplier

26.8% = 14.2% × 0.77 × 2.46

Latest: FY2025

Profitability

Net Margin

14.2%

11.2% →14.2%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.77x

0.91x →0.77x

Revenue per ₹ of assets

Leverage

Equity Multiplier

2.46x

2.40x →2.46x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 2.4 pp over 3 years. Driven by net margin improving (11.2% → 14.2%), asset turnover declining (0.91x → 0.77x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr11.2%0.912.4024.4%
FY20240Cr0Cr12.0%0.842.0420.6%
FY20250Cr0Cr14.2%0.772.4626.8%

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.